CLA-2 CO:R:C:T 951299 CAB
Ellen E. Rosenberg, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Classification of Women's Knitwear; jacket; sweater; Heading
6110
Dear Ms. Rosenberg:
This letter is in response to your inquiry of February 5,
1992, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) on behalf
of Dillard Department Stores, Inc., for three samples of women's
knitwear. The samples were submitted for examination. The
merchandise will be produced in Taiwan.
BFACTS:
The garments at issue include three samples of women's
knitwear. The first, Style 2217106 consists of 100 percent
acrylic fibers. The second garment at issue, Style 2217009 is
made from 80 percent acrylic and 20 percent nylon fibers. The
third garment at issue, Style 2217000 consists of 90 percent
acrylic and 10 percent nylon fibers. All of the samples are
constructed from coarsely knit fabric that measures less than
nine stitches per two centimeters counted in the horizontal
direction. All of the garments contain a full front opening
without a means of closure, inside shoulder pads, long sleeves,
and two inset side seam pockets below the waist. Also, all of
the sweaters extend from the neck and shoulders to the top of the
thighs. Styles 2217106 and 2217009 have the same capping around
the neck and placket, but the sleeves and the bottoms of those
garments are finished by a rib knit fabric.
ISSUE:
Whether the instant garments are classifiable as a jacket in
Heading 6102, HTSUSA, or a sweater in Heading 6110, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative Section of Chapter notes, taken in
order.
Heading 6102 which is the provision for women's coats
states:
Women's or girls' overcoats, carcoats, capes, anoraks
(including ski-jackets), windbreakers and similar
articles, knitted or crocheted...
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6102 state that garments
classified in that heading are generally worn over other clothing
for protection against the weather. However, the merchandise at
issue is not necessarily classifiable under Heading 6102 simply
because it is worn over other outer clothing.
Heading 6110 provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted.
The EN to Heading 6110 state that the heading covers a category
of knitted or crocheted articles, designed to cover the upper
parts of the body (jerseys, pullovers, cardigans, waistcoats and
similar articles).
You refer to the Textile and Apparel Category Guidelines,
C.I.E. 13/88 to substantiate your claim that the instant garments
are classifiable under Heading 6102 as a jacket instead of
Heading 6110. C.I.E. 13/88, at 5, describes women's coats as
three-quarter length or longer garments and other garments such
as ski jackets, parkas and waist length jackets. These garments
are worn as outerwear which cover either the upper part of the
body or both the upper and lower parts of the body. Garments in
this category have a full or partial front opening, with or
without a means of closure.
C.I.E. 13/88, at 20, defines knit sweaters and cardigans as
garments that cover the upper body from the neck or shoulders to
the waist or below (as far as the mid-thigh area). These
garments contain essentially nine or fewer stitches per two
centimeters measured in the horizontal direction.
You contend that because of the general appearance of the
sample merchandise, including the heavy weight, and the length,
which exceeds the mid-thigh, that the garments should be
classified as an overcoat. However, as stated in Headquarters
Ruling Letter (HRL) 088077, dated October 25, 1990, "[G]uidelines
are just that, guides to ascertaining the common or commercial
designation of a textile article. C.I.E. 13/88 is not an
immutable document. We believe that there may be garments which
exceed the mid-thigh length criteria and which are still, because
of their fabric, construction, and styling, commercially and
commonly known as sweaters." Moreover, the mid-thigh length is
subject to variation depending on the measurements of the wearer.
Finally, after examining the general appearance of the
instant merchandise, they contain the characteristics of sweaters
and not overcoats. The fabric forming the sample garments
provides for warmth and not protection. There is no insulation
that would protect the wearer against the elements (wind, rain,
snow, etc.). Therefore, the garments in question are
classifiable in Heading 6110.
We have carefully considered the information and legal
positions, and prior Customs rulings which you submitted on
behalf of your client, as well as the arguments you presented at
a conference with members of my staff. However after looking at
all of the data in its totality, we are convinced that the
instant garments are properly classifiable as sweaters in Heading
6110.
HOLDING:
As a result of the foregoing, the garments in question are
classifiable in subheading 6110.30.3020, HTSUSA, which provides
for sweaters, pullovers and similar articles, knitted or
crocheted, of man-made fibers, other. The rate of duty is 34.2
percent ad valorem, and the textile quota category is 646.
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 the 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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division