CLA-2:CO:R:C:T 953348 PR
Mr. Michael Chee
Embassy of Singapore
1824 R Street, N.W.
Washington, D.C. 20009-1691
RE: Classification of a Knit Cardigan
Dear Mr. Chee:
This is in reply to your inquiry of February 4, 1993,
concerning the classification of a women's cardigan shipped by
Kim Koon Industries, Singapore, to Wal-Mart through the port of
Los Angeles. Our ruling on the matter follows.
FACTS:
The submitted sample is a woman's knit cardigan. You state
that it is 60 percent cotton and 40 percent polyester. It has a
deep V-neck full front opening which is secured by five metal
buttons,two large waist area patch pockets with horizontal
openings, long sleeves with rib knit cuffs, shoulder pads, and a
4-1/2 inch wide rib knit waistband. The fabric from which the
sample is constructed has more than nine stitches per two
centimeters.
The merchandise was entered with a visa stamp for category
335 (jackets). Customs officers in Los Angeles rejected the
entry and required a visa for category 339 (shirts/blouses).
ISSUE:
The issue presented is whether the sample is classifiable as
a jacket, as a sweater, or as a sweater-like garment.
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. It appears that GRI 1
governs the classification of the subject merchandise. -2-
The sample looks like , and in our view would be worn in the
same manner as, a cardigan sweater. While it may provide warmth,
it would not protect the wearer from wind or rain as a coat or
jacket would. Accordingly, it is not classifiable as a coat or
jacket.
Heading 6110, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides for, among other articles,
sweaters and similar garments.
The specific provisions for sweaters are located at the
statistical (10-digit) level. Statistical Note 3, Chapter 61,
HTSUSA, wherein heading 6110 is located, provides that
statistical provisions for sweaters include garments with outer
surfaces that are constructed of nine or fewer stitches per two
centimeters measured in the horizontal direction. Accordingly,
while the sample garment appears to be a sweater, since it has an
outer surface which has more than nine stitches per two
centimeters, it is not classifiable as a sweater.
Since the sample would, except for its stitch count,
normally be classified as a sweater, it is properly classifiable
under heading 6110 as an article similar to a sweater.
HOLDING:
The provision specifically applicable to the instant
merchandise is subheading 6110.20.2075, HTSUSA, which provides
for other cotton sweaters and similar garments. The Textile and
Apparel Restraint Category designated to be applicable to goods
classifiable in subheading 6110.20.2075 is 339. While we
recognize that the instant garment is not a shirt or a blouse,
the U.S. Customs Service has no authority to deviate from a
category designated as applicable to a statistical annotation.
Sincerely,
John Durant, Director