HQ 954461: Classification of a women's cotton knit upper body garment;suit-type jacket of heading 6104, HTSUSA v. knit shirt of heading6110, HTSUSA; Textile Category Guidelines, 13/88; suit-typejackets can be worn over outerwear or alone; HRL 953237 (2/2/93);Customs Memorandum 953757 (7/1/93).

us-cbp-cross-rulings-hq-954461HQ 954461: Classification of a women's cotton knit upper body garment;suit-type jacket of heading 6104, HTSUSA v. knit shirt of heading6110, HTSUSA; Textile Category Guidelines, 13/88; suit-typejackets can be worn over outerwear or alone; HRL 953237 (2/2/93);Customs Memorandum 953757 (7/1/93).Guidance

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 954461

                        October 18, 1993

CLA-2 CO:R:C:T 954461 SK

CATEGORY: Classification 

TARIFF NO.: 6104.32.0000

Tommy Lai
Hong Kong Economic and Trade Office
1150 18th St., N.W., ste. 475
Washington, D.C. 20036

RE: Classification of a women's cotton knit upper body garment;
suit-type jacket of heading 6104, HTSUSA v. knit shirt of heading
6110, HTSUSA; Textile Category Guidelines, 13/88; suit-type
jackets can be worn over outerwear or alone; HRL 953237 (2/2/93);
Customs Memorandum 953757 (7/1/93).

Dear Mr. Lai:

     This is in response to your letter, dated June 21, 1993,
requesting a binding classification ruling for a women's upper
body garment.  A sample was submitted to this office for
examination and will be returned to you under separate cover.

FACTS:

     The article at issue is a women's knit upper body garment
and is referenced style number SP-509.  The garment is made from
100 percent cotton and its knit fabric has more than nine
stitches per two centimeters measured in the horizontal
direction.  The garment has a full-front opening with a four
button closure, round neckline, and long sleeves that are hemmed
and finished with a decorative scalloped edging that is inserted
onto the sleeve ends in the same manner as piping.  Each sleeve
also has a functional two-button vent at the cuff that has the
same decorative edging as the sleeve endings.  The sample has two
pockets at the waist and two breast pockets, each of which has a
one button closure and decorative scalloped edging at its
opening.  The garment has one back panel and two front panels. 
To ensure a more tailored fit, each front panel has a dart, and
the back panel has two.  The submitted sample is a size medium.

     Style SP-509 was imported together with the same quantity of
knit skirts that were made from the same knit fabric, but without
the decorative edging on the hem.

                              - 2 -

ISSUE:

     Whether the garment at issue is classifiable as a suit-type
jacket under heading 6104, HTSUSA, or as a shirt of heading 6110,
HTSUSA? 

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (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 or chapter notes, taken in 
order.  Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI's.

     The definition of "suit" for classification purposes within
heading 6104 is set forth in Chapter 61, Note 3(a) which states:

     "The term 'suit' means a set of garments composed of two 
     or three pieces made up of identical fabric and comprising:

     -  one garment designed to cover the lower part of the
        body and consisting of trousers, breeches or shorts
        (other than swimwear), a skirt or a divided skirt,
        having neither braces nor bibs, and

     -  one suit coat or jacket the outer shell of which,
        exclusive of sleeves, consists of four or more
        panels, designed to cover the upper part of the 
        body, possibly with a tailored waistcoat in addition.

     All of the components of a suit must be of the same fabric
     construction, style, color and composition; they must
     also be of corresponding or compatible size."

     Although the upper body garment at issue, referenced style
SP-509, was imported with the same quantity of knit skirts made
from identical knit fabric, these articles are not classifiable
as suits because the two garments are not identical in style: the
skirts do not possess the same decorative scalloped edging as do
the tops,  Moreover, no evidence was submitted that these
articles are put up together for retail sale.  
  
     As the garment at issue is not part of a suit, our next
inquiry is whether the subject merchandise is classifiable as a
suit-type jacket of heading 6104, HTSUSA, or as a shirt of
heading 6110, HTSUSA.  The Harmonized Commodity Description and
Coding System Explanatory Notes (EN) to heading 6104, which
represent the official interpretation of the HTS at the 


                              - 3 -

international level, state in regard to suit-type jackets and
blazers of heading 6104 that the notes of heading 6103 apply,
mutatis mutandis, to the articles of heading 6104.  EN (C) for
heading 6103, provides in relevant part:

     "The jackets or blazers of this heading have the same 
     characteristics as the suit coats and suit jackets in
     paragraph (A) above, except that the outer shell (exclusive
     of sleeves, and facings or collar, if any) may consist of
     three or more panels (of which two are at the front sewn
     together lengthwise)... ."

The EN to heading 6103, paragraph (A), states:

     "one suit coat or suit jacket the outer shell of which
     (exclusive of sleeves, and facings or collar, if any)
     consists of at least four panels (two in the front
     and two in the back) sewn together lengthwise, designed
     to cover the upper part of the body, with a full front
     opening without a closure or with a closure other than
     a slide fastener (zipper).  It does not extend below the
     mid thigh area and is not for wear over another coat, 
     jacket or blazer.  A tailored waistcoat may also be 
     included."

     The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, enumerates
characteristics usually associated with suit-type jackets. The
Guidelines, at page 4, state that suit-type jackets must:
     
     (1) be tailored; 

     (2) have a full-frontal button or snap opening; 

     (3) have sleeves (of any length); 

     (4) be designed for wear over a lighter outer garment; and 

     (5) have three or more panels (excluding sleeves), of which
         two are at the front sewn together lengthwise."
 
     Style SP-509 meets all of the criteria set forth in the
Guidelines for suit-type coats.  With regard to the fourth
criterion, we note that Customs has previously held that a jacket
may be worn over outerwear or be worn by itself.  See
Headquarters Ruling Letters (HRL's) 953237, dated February 2,
1993 and 088476, dated May 10, 1991.   In the instant case, style
SP-509 is of the type of garment that may be worn over other
outerwear as well as by itself.  



                              - 4 -

     In addition to the fact that style SP-509 satisfies all the
requirements for classification as a suit-type jacket, as set 
forth in the Guidelines,  this garment also possesses other
features which are indicative of its status as a suit-type
jacket.  Suit-type jackets and blazers often possess features
that are commonly associated with jackets and coats.  The
Guidelines, at page 6, list the following features as
characteristic of jackets: 

     (1) fabric weight equal to or exceeding 10 ounces per square
         yard; 

     (2) a full or partial lining; 

     (3) pockets at or below the waist; 

     (4) back vents or pleats. Also side vents in combination    
         with back seams; 

     (5) Eisenhower styling; 

     (6) a belt or simulated belt or elasticized waist on hip    
         length or longer shirt-jackets; 

     (7) large jacket/coat style buttons, toggles or snaps, a    
         heavy-duty zipper; 

     (8) lapels; 

     (9) long sleeves without cuffs; 

     (10) elasticized or rib knit cuffs; 

     (11) drawstring, elastic or rib knit waistband.

The Guidelines further state that garments having features of
both jackets and shirts will be classified as jackets if they
possess at least three of the above listed features and if the
result is not unreasonable.  Style SP-509 possesses three jacket
features: the garment has pockets at or below the waist; large
jacket style buttons; long sleeves.  Moreover, if this garment
were to be deemed classifiable as a suit-type jacket of heading
6104, HTSUSA, based on the presence of these three features, it
is not an unreasonable result.  The overall appearance of the
garment strongly resembles a lightweight version of a "Chanel"-
style jacket (i.e., round neckline, full frontal opening with
buttons, no collar, two breast pockets and two pockets at the
waist).  The presence of the three jacket features, together with
the overall "Chanel"-like appearance and design of the garment,
renders style SP-509 classifiable as a suit-type jacket under
heading 6104, HTSUSA.

                              - 5 -

HOLDING:

     Style SP-509 is classifiable under subheading 6104.32.0000,
HTSUSA, which provides for "women's or girls' suits, ensembles,
jackets, blazers, dresses, skirts, divided skirts, trousers, bib
and brace overalls, breeches and shorts (other then swimwear),
knitted or crocheted: suit-type jackets and blazers: of
cotton...," dutiable at a rate of 16.9 percent ad valorem.  The
textile quota category is 335.

     The designated textile and apparel categories may be
subdivided into parts.  If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.

     Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, 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 



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