us-cbp-cross-rulings-hq-950491•HQ 950491: Classification of women's knit upper body garments with V- neck opening; classifiable as jackets in Heading 6102
HQ 950491: Classification of women's knit upper body garments with V- neck opening; classifiable as jackets in Heading 6102
us-cbp-cross-rulings-hq-950491HQ 950491: Classification of women's knit upper body garments with V- neck opening; classifiable as jackets in Heading 6102Guidance
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 950491
January 30, 1992
CLA-2 CO:R:C:T 950491 CC
CATEGORY: Classification
TARIFF NO.: 6102.20.0010
Della Hardin
Customs Analyst
I.B. Diffusion
Chicago Apparel Center
Suite 170, Lower Arcade Center
Chicago, IL 60654
RE: Classification of women's knit upper body garments with V-
neck opening; classifiable as jackets in Heading 6102
Dear Ms. Hardin:
This letter is in response to your inquiry of October 3,
1991, requesting the tariff classification of women's upper body
garments from Hong Kong. Samples were submitted for examination.
FACTS:
Two samples were submitted for examination, designated by
you as styles 72300 and 92300. Both styles are women's upper
body garments made of 100 percent cotton fabric that has more
than nine stitches per two centimeters in the fabric measured in
the horizontal direction.
Style 72300 is a women's knit upper body garment with a
zippered, front closure. It features long sleeves with rib knit
cuffs and a rib knit waistband that surrounds the bottom, except
for a three inch area on either side of the front placket. This
article also has a partially rib knit shawl collar, inside
shoulder pads, and two vertical-opening side seam pockets. The
zipper extends from the bottom of the garment upward to the
wearer's midsection, resulting in a deep V-neckline on the
garment that exposes a considerable area of the front. The
importer notes that the inner lining that is found on this sample
will not be present on the garment when it is produced for
importation to the United States.
Style 92300 is a women's knit upper body garment with a
zippered front closure. It is similar to the first style in its
appearance and has the same features with the following
exceptions: slanted side pockets at the waist with zippered
closures, a shawl collar completely made of rib knit fabric, and
a small section of overlaid net fabric at each shoulder.
You state that this merchandise will be worn as lightweight
summer jackets over garments with limited shoulder coverage, such
as tank tops, camisoles, and halter tops.
ISSUE:
Whether the submitted merchandise is classifiable as jackets
in Heading 6102 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) or as sweaters in Heading 6110, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6102, HTSUSA, provides for women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles, knitted or
crocheted, other than those of Heading 6104. Heading 6110,
HTSUSA, provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted.
The submitted samples have several features indicative of
jackets. They have long sleeves with rib knit cuffs, a rib knit
waistband that surrounds the bottom, a partially rib knit shawl
collar, and a zippered front closure. In addition, style 92300
has zippered slant pockets below the waist. We believe that
these factors, taken together, exhibit the characteristics of
jackets rather than sweaters. Despite the V-neck opening, this
merchandise has the overall design and appearance of jackets. In
addition, in Headquarters Ruling Letter (HRL) 089968, dated
September 30, 1991, we ruled that an upper body garment with many
of the above features and a V-neck opening is classifiable in
Heading 6102. Consequently the submitted merchandise is
classifiable in Heading 6102.
HOLDING:
The submitted merchandise is classified under subheading
6102.20.0010, HTSUSA, which provides for women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles, knitted or
crocheted, other than those of Heading 6104, of cotton, women's.
The rate of duty is 16.9 percent ad valorem, and the textile
category is 335.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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
suggest that 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 available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
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