us-cbp-cross-rulings-hq-085683•HQ 085683: Cardigan-like garment with heavy knit, and where overallappearance is of a sweater, is classified as such. suit-typejacket;double breasted
HQ 085683: Cardigan-like garment with heavy knit, and where overallappearance is of a sweater, is classified as such. suit-typejacket;double breasted
us-cbp-cross-rulings-hq-085683HQ 085683: Cardigan-like garment with heavy knit, and where overallappearance is of a sweater, is classified as such. suit-typejacket;double breastedGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 085683
January 25, 1990
CLA-2 CO:R:C:G 085683 HP
CATEGORY: Classification
TARIFF NO.: 6110.10.2080
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC 20036
RE: Cardigan-like garment with heavy knit, and where overall
appearance is of a sweater, is classified as such. suit-type
jacket;double breasted
Dear Ms. Wai:
This is in reply to your letter of November 15, 1988,
concerning the tariff classification of women's wool jacket-like
garments, produced in Hong Kong, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Please note
your
reference number HK117/88, R.H. Macy Corporate Buying.
FACTS:
The merchandise at issue consists of a women's upper body
outer garment composed of 100% wool fibers. It is constructed of
a 1 x 1 rib knit stitch that has greater than 9 stitches per 2
centimeters, as measured in the horizontal direction. The full
front opening cardigan-like garment features long sleeves, a deep
V-neck opening that ends in a close-fitting, 4-button double
breasted closure at the waist. Other features include shoulder
pads, a 2 x 2 rib knit waistband, and capping around the neck and
along the placket. The garment extends from the neck and
shoulders
to the waist.
ISSUE:
Whether the instant merchandise is considered a jacket or a
sweater under the HTSUSA?
LAW AND ANALYSIS:
Heading 6110, HTSUSA, provides for sweaters, knitted or
crocheted. The General Rules of Interpretation (GRI's) to the
HTSUSA govern the classification of goods in the tariff schedule.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or chapter
notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in order.
Statistical Note 3 to Chapter 61, 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. [Emphasis added.]
At issue is whether this statistical note precludes classification
of all garments with greater than 9 stitches per 2 centimeters.
Classification of an article must begin at the four
digit heading level, and, following the hierarchical
system of classification embodied in the HTSUSA, that
article must then be classified under the appropriate six
and then eight digit subheadings, and finally under the
proper statistical annotation. Once it is determined
that a garment is classifiable under one four digit
heading, it may not be classified under a different four
digit heading because, for one reason or another, a
subheading or statistical annotation does not seem
appropriate.
In this situation, while there is a statistical note
which states what the statistical provisions for
"sweaters" includes, that note does not (and at that
level can not) control the definition of a sweater at
the four digit heading level. Conceivably, a garment may
be commonly and commercially known as a sweater and yet
not fall within the requirements of the statistical note
for inclusion under a sweater annotation.
Memorandum to HRL 082943 PR of November 29, 1988.
It is our opinion, therefore, that the statistical note does
not preclude classification of the instant merchandise as a sweater
under heading 6110, HTSUSA.
Linton's The Modern Textile and Apparel Dictionary (4th ed.
1973), defines a sweater as "... a knitted outer garment on the
order of a jacket, heavy or light in weight, and made in many
styles." He goes on to state that, of the four basic types of
women's sweaters,
[a] CARDIGAN [is] ... usually a button-front garment....
There may be a high-neck closure, plunging V, or rounded
collar. Most cardigans have long sleeves....
The heavy knit of the garment does not lend itself to suit-
type jackets, and the garment's overall appearance is of a sweater.
But see HRL 086245 (overall appearance is as a suit-type jacket).
It is our opinion, therefore, that the instant merchandise meets
the description of a cardigan-like sweater.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6110.10.2080, HTSUSA, textile category
438, as sweaters, pullovers, sweatshirts, waistcoats (vests) and
similar articles, knitted or crocheted, of wool or fine animal
hair, other, other, women's or girls'. The applicable rate of duty
is 17 percent ad valorem.
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 negotiations and changes, to obtain the most current
information available, we suggest that the importer check, close
to 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 at the 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, the importer should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or require
ments.
Sincerely,
John Durant, Director
Commercial Rulings Division
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