CLA-2 CO:R:C:G 086974 JS
Ms. Doreen Wai
Hong Kong Economic
and Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036
RE: Women's Knitted Cape
Dear Ms. Wai:
This is in reference to your letter of April 6, 1990, on
behalf of Gottex Industries Inc., requesting classification of a
women's knitted cape under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA").
FACTS:
The merchandise at issue is a cape which you describe as
being "knitted in one continuous rectangular piece". The
material is slit on one end, up to the midpoint of the piece, so
that it may be draped around the neck to cover the body and
shoulders. The fiber content label is no longer present but your
letter to the U.S. Department of Commerce dated November 3, 1989,
claims that the garment consists of 100 percent cotton fibers. A
ruffle of the same material runs along the edge of the entire
garment.
The sample will be returned to you under separate cover as
requested.
ISSUE:
What is the appropriate classification of a knitted cape
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
Heading 6102, HTSUSA, in relevant part, provides for women's
or girls' overcoats, carcoats, capes, and similar garments,
knitted or crocheted. The Fashion Dictionary, by Mary Brooks
Picken, defines "cape" at page 56, as:
a sleeveless outer garment of any length
hanging loosely from the shoulders: usually
covering back, shoulders and arms.
Since the garment at issue is a loose sleeveless cover of
this type, it is properly categorized under the tariff provision
above, which has textile category designation 335.
You state that the established practice has been to assign
to merchandise similar to the submitted sample textile category
359. When the HTSUSA replaced the Tariff Schedules of the United
States on January 1, 1989, some duty and quota changes were
unavoidable, despite an attempt to maintain neutrality in those
areas. It appears that the submitted sample is one of those
articles in which implementation of the HTSUSA resulted in a
change in the textile category designation.
HOLDING:
The merchandise at issue is classified under subheading
6102.20.0010, HTSUSA, which provides for women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski
jackets), wind-breakers and similar articles, knitted or
crocheted, other than those of heading 6104: of cotton, women's,
textile category 335, and dutiable at the rate of 16.9 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest you check, close the time of shipment, the Status Report
on Current Import Quotas (Restraint Levels), an issuance of the
U.S. Customs Service which is updated weekly and is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director