HQ 085289: Classification of women's cotton knit garments

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 085289

                                   November 8, 1989


            CLA-2 CO:R:C:G  085289 DRR

            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:  Classification of women's cotton knit garments

            Dear Mrs. Wai:

                 This is in reference to your letter dated July 27, 1989,
            on behalf of Knits-Cord, Ltd., requesting the classification of
            women's 100 percent cotton knit garments under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA).

            FACTS:

                 The merchandise at issue is represented by a sample of a
            women's cardigan garment of 100 percent cotton knit fibers.
            The fabric has a stitch count of more than 9 stitches per 2
            centimeters when measured in the horizontal direction.  The
            garment has a V-neckline which extends into a full front
            opening without means of closure and long sleeves without
            cuffs.  The placket, bottom and sleeves are turned under and
            hemmed.  The garment extends from the neck and shoulders to
            below the waist.   In your letter you state that you believe
            that the garment is a coat for quota purposes because it has no
            closure.  Your letter also indicates that you believe that the
            coats are properly classified in category 335.

            ISSUE:

                 Whether the garments at issue are classifiable under
            subheading 6110.20.2075, HTSUSA, category 339.



















                                        - 2 -


            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI),
            taken in order.  GRI 1 provides that classification shall be
            according to the terms of the headings and any relative section
            or chapter notes.

                 In order for the garments at issue 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 suit-type jackets.

                 The Explanatory Notes to the HTSUSA may be consulted for
            guidance as to the correct international interpretation of the
            various HTSUSA provisions.  The Explanatory Notes for
            subheading 6102 state that the garments classified in that
            Heading are generally worn over other clothing for protection
            against the weather.  The subject garments, which do not have
            closures for the front, are not within the coverage of Heading
            6102.  Nor are the garments tailored, so they are therefore
            excluded from Heading 6104.

            HOLDING:

                 The garments at issue are classifiable under subheading
            6110.20.2075, HTSUSA, as sweaters...and similar articles,
            knitted or crocheted, of cotton, other, other, women's, with a
            duty rate of 20.7 percent ad valorem and subject to quota
            category 339.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




















            6 cc: A.D., N.Y. Seaport
            D. Rimmer library/peh
            085289