CLA-2 CO:R:C:T 088424 PR
Ms. Cheryl Guerro
Imports Department
Country Miss, Inc.
P.O. Box 769
Easton, Pennsylvania 18044-0769
RE: Classification of a Women's Knit Cardigan-Style Jacket
Dear Ms. Guerro:
This is in reply to your letter of December 3, 1990, in
which
you requested information concerning the proper textile and
apparel
category applicable a certain garment.
FACTS:
The submitted sample, Style A 3412, is a woman's knit
cardigan-style garment that is referred to as a jacket. It is
made
from a specialized type of knit terry fabric that provides both
warmth and wind resistance. The fabric is 65 percent polyester
and
35 percent cotton, and exceeds 9 stitches per 2 centimeters in
the
horizontal direction. The sample has long sleeves, a hood with a
drawstring closure, a waistband, 2 side slant pockets, and a full
front opening with button closures. The garment appears designed
for wear over other outer garments (e.g. shirts) outside the home
.
ISSUE:
The issue presented is whether the garment is classifiable
under the provisions for windbreakers and similar garments or
under
the provisions for sweaters, cardigans, and similar garments.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules
of Interpretation (GRI's). GRI 1 provides that for legal
purposes,
classification shall be determined according to the terms of the
headings and any pertinent section or chapter notes.
In regard to this particular sample, we need go no further
than GRI 1 to determine its proper classification.
Both sweaters and jackets are worn over outer garments.
While
sweaters are worn for warmth, jackets are worn for both warmth
and
protection from the elements (wind, rain, etc.). The fabric
forming the instant garment provides both warmth and wind
resistance. In our opinion, garments such as the sample are
regularly worn by both men and women for warmth and protection
for
the wind on cool days and are commonly and commercially known as
jackets. As such, they fall within the class of merchandise
described by 6102.30.2010, HTSUSA, which provides for other women
's
windbreakers or similar articles, of man-made fibers.
HOLDING:
The submitted sample is classifiable in item 6102.30.2010,
HTSUSA, with duty, as a product of Taiwan, at the rate of 30
percent ad valorem. The designated textile and apparel category
applicable to this merchandise is 635.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to
importation of this merchandise to determine the current status
of
any import restraints or requirements.
The designated textile and apparel category may be
subdivided
into parts. If so, 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 that you check, close to the
time
of shipment, the Status Report On Current Import Quotas (
Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is
available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division