CLA-2 CO:R:C:T 088482 PR
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of a Woman's Cardigan--Not Considered
a Sweater or a Jacket
Dear Mr. Lai
This is in reply to your letter of January 14, 1991,
concerning certain garments imported by Jennifer Reed, Inc.,
through the port of John F. Kennedy International Airport (Entry
No. 109-0254249-6). Your case number is HK233/90. Our ruling on
the matter follows.
FACTS:
The submitted sample, Style 4404, is a woman's cotton knit
cardigan with a five-button full front deep V-neckline opening.
A placket extends completely around the front opening and
neckline. The fabric comprising the garment is a 1x1 rib knit
with over 9 stitches per 2 centimeters. It has long sleeves
without cuffs; two inserted pockets with horizontal openings,
each secured with a single button, below the waist; an
embroidered crest applique on the left chest area; shoulder pads;
and a hanger loop in the center of the upper back area. The
garment extends from the neck and shoulder area to about the
midthigh area. It is apparently intended to be worn for warmth
over other outer garments.
ISSUE:
The Government of Hong Kong believes that the garments in
question were correctly licensed as jackets in Textile and
Apparel Category 335 as coats and that Customs is in error in
requiring an export license for category 339 (women's knit shirts
and blouses).
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes.
Women's coats are generally classified under Heading 6102,
HTSUSA, which provides:
Women's or girls' overcoats, carcoats, capes, anoraks
(including ski-jackets), windbreakers and similar
articles, knitted or crocheted, * * *
Following GRI 1, to be classifiable as a coat, the instant
merchandise must be one of the garments named in Heading 6102, or
a garment similar to one of the named garments. Considering the
cuffless sleeves, the loose straight bottom, the deep V-neck
opening, and the lack of a collar, it does not appear to be
similar to any of the named garments. Accordingly, it is not
classifiable as a coat or jacket.
However, the submitted sample is described by Heading 6110,
HTSUSA, which provides for "Sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted."
The submitted sample resembles a sweater in both appearance and
use. Since the subject garment is not described in two or more
provisions and only consists of one material, the classification
of the instant garment under Heading 6110 is required by GRI 1.
Under Heading 6110, sweaters are provided for only at the
statistical (10 digit) level. In this regard, Statistical Note
3, Chapter 61, Section XI, HTSUSA, defines sweaters as follows:
For the purposes of this chapter, statistical
provisions for sweaters include garments, whether or
not known as pullovers, vests or cardigans, which are
constructed essentially with 9 or fewer stitches per 2
centimeters measured in the horizontal direction.
The sample is in all respects, except for stitch count, a
sweater. Since sweaters are only provided for at the statistical
(as opposed to the legal) level, Statistical Note 3 prevents the
classification of the garment under an annotation for sweaters.
As a result, the garment is classifiable under a basket provision
for women's or girls' other knit cotton articles which are
similar to sweaters, in subheading 6110.20.2075, HTSUSA.
HOLDING:
As described above, the merchandise is properly classifiable in
subheading 6110.20.2075, HTSUSA. The designated textile and
apparel category applicable to merchandise classifiable in that
HTSUSA provision is 339.
The United States Customs Service classifies
merchandise according to the provisions of the HTSUSA and
requires licenses or visas in accordance with the category
designations assigned to the 10 digit tariff provision under
which the merchandise is classifiable. The Textile and Apparel
Category system was created and is administered by the Committee
for the Implementation of Textile Agreements (CITA). However,the
category designations are assigned to 10 digit tariff provisions
by a committee of United States governmental agencies created and
authorized by 19 U.S.C. 1484(e). If you believe that the
designation of category 339 for subheading 6110.20.2075 is
incorrect, we suggest that you contact the Chairman, Committee
for the Implementation of Textile Agreements, U.S. Department of
Commerce, Room 3001, Washington, D.C. 20230.
Sincerely,
John Durant, Director
Commercial Rulings Division