HQ 082061: Reconsideration of New York Ruling 826473 Women's knit cardigan

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 082061

                        December 28, 1989

CLA-2 CO:R:C:G 082061 CRS

CATEGORY:  Classification

TARIFF NO.:  6102.30.2010; 6106.20.2030; 6110.30.3055

Scott A. Cohn, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017

RE:  Reconsideration of New York Ruling 826473
     Women's knit cardigan

Dear Mr. Cohn:

     This is in reply to your letter of March 29, 1988 (your
reference 87-1530-5(51)I), requesting that we reconsider New York
Ruling Letter (NYRL) 826473 of January 21, 1988, in which it was
determined that a women's knit garment was classifiable under
heading 6102 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).

FACTS:

     The article in question is a women's knit cardigan garment
imported from Singapore, made of a 65 percent polyester, 35
percent cotton material.  The article, style number 32161, has a
full-front opening, long sleeves, capped neck, and hemmed waist.
The front closure has fourteen buttons; however, you state that
the article will be manufactured and imported with snaps instead
of buttons.  In addition, the article, which extends from the
neck to slightly below the waist, has adjustable tabs on either
side, thereby allowing the wearer to adjust the fit of the
garment.  In NYRL 826473, the garment was classified as a jacket
under subheading 6102.30.2010, HTSUSA.

ISSUE:

     Whether the article in question was properly classified in
NYRL 826473 as a women's jacket of heading 6102, HTSUSA; or,
whether it should have been classified as a women's shirt of
heading 6106, HTSUSA?  Alternatively, whether it should be
classified under heading 6110, HTSUSA under a provision for
sweaters, pullovers, sweatshirts, waistcoats and similar
articles?

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs).  GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs.

     Heading 6102, HTSUSA, covers women's or girls' overcoats,
carcoats, capes, anoraks...windbreakers and similar articles,
knitted or crocheted.  The article in question is not ejusdem
generis with the above garments and, consequently, is not
classifiable under heading 6102.

     Heading 6106, HTSUSA, covers women's or girls' blouses and
shirts, knitted or crocheted.  Similarly, we do not believe this
heading describes the garment at issue.  The Customs Information
Exchange, Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, (53 Fed. Reg. 52563,
52567), state that

     (a) Shirts in Headings 6105 and 6106 do not include garments
     with pockets below the waist or with a ribbed waistband or
     other means of tightening at the bottom of the garment.

The article in question has adjustable, two-button tabs which
permit the wearer to tighten the garment at the waist.  Thus, it
is not a shirt of heading 6106, HTSUSA.

     Heading 6110, HTSUSA, covers sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted.  With regard to heading 6110, the Explanatory Notes,
which constitute the official interpretation of the Harmonized
System at the international level, state in pertinent part that:

     This heading covers a category of knitted or crocheted
     articles, without distinction between male or female wear,
     designed to cover the upper parts of the body (jerseys,
     pullovers, cardigans, waistcoats and similar articles).

     Webster's New World Dictionary, Third College Edition (1984)
at 211 defines "cardigan" as "a sweater or jacket, usually
knitted, that opens down the front and is usually collarless and
long-sleeved."  A cardigan garment was also at issue in HRL
084972, dated October 12, 1989.  There we stated:

     The definitions of cardigan serve only to show that a
     cardigan may be a sweater, or may be a jacket.  Cardigan
     refers to the styling of the garment; it is not dispositive
     as to its classification.

     The garment at issue, however, is more similar to a sweater
     than a jacket.  If the stitches were not quite as fine, i.e.
     9 or less stitches per 2 centimeters, the garment would be
     classifiable at the statistical level as a sweater.  More
     importantly, the garment's fabric and styling are more akin
     to that of sweaters than of jackets.  The initial
     impression of the garment is that it is a sweater and will
     be worn as such.

     Although the garment at issue also has more than 9 stitches
per 2 centimeters, it too is more akin in style to a sweater than
to a jacket.  As such it is classifiable in heading 6110, HTSUSA.

HOLDING:

     The cardigan is classifiable in subheading 6110.30.3055
under a provision for sweaters...and similar articles, knitted or
crocheted, of man-made fibers, other, other, other, other, other,
women's or girls', and is subject to duty at a rate of 34.2
percent ad valorem.  The textile category is 639.

     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 renegotiations and
changes, to obtain the most current information available, we
Status suggest that you check, close to the time of shipment, the
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

     Pursuant to section 177.9 of the Customs Regulations (19
CFR 177.9), NYRL 826473 of January 21, 1988, is modified in
conformity with the foregoing.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division