HQ 084278: Tariff Status of Two Cardigan-Like Garments Your Reference C/7 and C/8; Case No. 14/89

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 084278

                         AUGUST 8, 1989



CLA-2 CO:R:C:G  084278  PR

CATEGORY:  Classification

TARIFF NO.:  6110.20.2075

Mrs. Doreen Wai, Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE:  Tariff Status of Two Cardigan-Like Garments
     Your Reference C/7 and C/8; Case No. 14/89

Dear Mrs. Wai:

     This ruling is in response to your letter of April 10, 1989,
concerning the classification of certain cardigan-like garments
imported by Sau Export Import Corporation at John F. Kennedy
International Airport (Entry No. 915-0204752-4).

FACTS:

     Both samples are women's long sleeve, loose hanging, finely
knit cotton garments that are slightly longer than hip length.
They both have full front openings without any means of closure
and hip area patch pockets.  Style 89160 has a hemmed bottom,
self fabric capping around the entire front opening, and hemmed
sleeve ends and pocket tops.  Style 89160 has a hemmed bottom
and rib knit fabrics across the top of each pocket, encircling
the entire front opening, and forming cuffs.

ISSUE:

     The garments were apparently classified by Customs under a
tariff provision which resulted in the garments falling within
textile restraint category 339, as women's shirts or blouses.
The importer and Hong Kong believe the subject garments are coats
and should fall within textile restraint category 335.

LAW AND ANALYSIS:

     Imported merchandise must be classified under the proper
statutory eight-digit subheadings in accordance with the General
Rules of Interpretation (GRI) in the Harmonized Tariff Schedule



of the United States Annotated (HTSUSA).  After the legal
classification is determined, the merchandise is further
classified in the most specific statistical annotation under that
legal classification.  If a textile and apparel restraint
category is designated as being applicable to merchandise
classifiable in a statistical annotation, and that merchandise is
subject to restraints pursuant to an international agreement, the
Customs Service must apply the category designated as applicable
to the merchandise.

     In order for the subject garments to be classified under a
heading for coats, they must be described in either Heading 6102,
HTSUSA, which provides for women's knit overcoats, car coats,
capes, cloaks, anoraks (including ski-jackets), windbreakers and
similar articles, or in Heading 6104, HTSUSA, which provides for,
among other garments, suit-type jackets.

     The Harmonized Commodity Description and Coding System,
Explanatory Notes, which contains the official interpretation of
the HTSUSA at the international level (the 4 and 6 digit
headings), states that garments classifiable in Heading 6102 are
generally worn over other clothing for protection against the
weather.  (at pages 831-2)   The subject garments, which are
knit, light weight, and do not have closures for the front
openings, are not within the coverage of Heading 6102.

     To be classifiable as a suit-type jacket under Heading 6104,
a garment must, among other things, be tailored.  CIE 13/88,
November 23, 1988, at page 4.  These garments are not tailored
and, therefore, are not classifiable under Heading 6104.

     The samples resemble cardigan sweaters in their physical
appearance and knit construction.  As such, they are classifiable
under Subheading 6110.20.20, HTSUSA, which provides for knitted
cotton sweaters, pullovers, sweat shirts, waistcoats (vests), and
similar garments.  Since the garments are not sweaters due to the
fineness of their knit construction (over 9 stitches per 2 cm),
nor are they described by any of the other statistical
annotations in Subheading 6110.20.20, they fall under a basket
"other" annotation which covers all garments classifiable in that
subheading which are not specially enumerated.  In this instance,
the statistical annotation is 75 and the textile and apparel
restraint category designation for that annotation is 339.





HOLDING:

     The submitted samples are classifiable in Subheading
6110.20.2075, HTSUSA, as women's knit cotton garments similar to
cardigan sweaters.  The textile and apparel restraint category
designation applicable to merchandise classified in Subheading
6110.20.2075, is 339.




                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division