HQ 951638: Modification of PeC 868369; jacket; sweater

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 951638

                          July 14, 1992



CLA-2  CO:R:C:T 951638 CAB

CATEGORY:  Classification

TARIFF NO.:  6110.20.2075

Ms. Patricia C. Valentine
Chico's F A S, Incorporated
15550 McGregor Boulevard
Fort Myers, FL 33908

RE:  Modification of PeC 868369; jacket; sweater

Dear Ms. Valentine:

     This letter is in response to your request for
reconsideration of Pre-entry Classification (PeC) 868369 dated,
November 26, 1991, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), concerning the tariff
classification of women's knit garments.  Two samples were
submitted for examination.

FACTS:

     Style 9013A is a women's 100 percent cotton knit garment
that is described as a "longshoreman's jacket" by the importer.
The garment has a full front opening with five plastic button
closures; a shirt-type collar; two large pockets without flaps
below the waist; a hemmed bottom; and long over-sized raglan
sleeves that are hemmed at the cuffs.

     Style 901212 is a women's 100 percent cotton knit garment
that is described as a "worker's jacket" by the importer.  The
garment contains a full front opening with four metal button
closures; a shirt-type collar; two large pockets without flaps
below the waist; hemmed cuffs; and a hemmed bottom.

     Both garments are constructed from knit fabric that has more
than nine stitches per two centimeters measured in the horizontal
direction.  Also, both garments are labeled as "one size fits
all", and extend from the neck and shoulders to the hip.

     PeC 868369 classified the garments in Heading 6102, HTSUSA,
which provides for women's overcoats...and similar articles.
ISSUE:

     Whether the merchandise in question is classifiable as
sweaters, pullovers... and similar articles in Heading 6110, or
as an overcoat in Heading 6102?

LAW AND ANALYSIS:

     Classification of goods under the 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.

     Heading 6102 provides for women's or girls' overcoats,
carcoats, cape cloaks, anoraks (including ski-jackets), wind-
breakers and similar articles, knitted or crocheted, other than
those of Heading 6104.  However, the merchandise at issue is not
necessarily classifiable under Heading 6102 simply because it is
worn over other outer clothing.

     The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level.  The EN to Heading 6102 declare that
garments classified in that heading are generally worn over other
clothing for protection against the weather.  In this instance,
the fabric forming the sample garments provides for warmth, but
does not contain any of the characteristics of an overcoat (e.g.
insulation, or thickness) which would protect the wearer against
the elements.

     Heading 6110 provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted.
The EN to Heading 6110 state that the heading covers a category
of knitted or crocheted articles, designed to cover the upper
parts of the body (jerseys, pullovers, cardigans, waistcoats and
similar articles).

     The Textile and Apparel Category Guidelines, C.I.E. 13/88,
are sometimes used as a guide when determining the common or
commercial designation of textile articles.  You cite C.I.E. to
substantiate your claim that the instant garments are
classifiable as jackets in Textile And Apparel Category 335.
However, C.I.E. 13/88 states that garments having features of
both jackets and shirts are classifiable as jackets if they
possess at least three of the enumerated features listed under
that category. Although not determinative of tariff
classification, the instant garments only contain two of the
enumerated features which are indicative of jackets.  These two
features are:  pockets below the waist; and long sleeves without
cuffs.  Given the fabric content, and the construction, the
subject merchandise is classifiable in Heading 6110.

     Under Heading 6110, sweaters are provided for only at the
statistical (10 digit) level.  Thus, Statistical Note 3, Chapter
61, Section XI, HTSUSA, defines sweaters as follows:

          For purposes of this chapter, statistical provisions
          for sweaters include garments, whether or not known as
          pullovers, vests or cardigans, the outer surfaces of
          which are constructed essentially with 9 or fewer
          stitches per 2 centimeters measured in the horizontal
          direction.

     Despite the stitch count, the sample in all respects,
including the fabric content, and the construction, is
classifiable as a sweater.  Since sweaters are only provided for
at the statistical, instead of the legal level, Statistical Note
3 prevents the classification of the garment under an annotation
for sweaters.  Therefore, the garment is classifiable under a
basket provision for women's or girls' other knit cotton articles
which are similar to sweaters, in subheading 6110.20.2075.

HOLDING:

     Based on the foregoing, the instant garments are properly
classifiable in subheading 6110.20.2075, HTSUSA, which provides
for sweaters, pullovers...and similar articles, knitted or
crocheted: of cotton; other; other; women's.  The rate of duty is
20.7 percent ad valorem, and the textile category is 339.

     In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PeC
868369 to reflect the above classification effective with the
date of this letter.  However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review.  Any submission you wish to make should be received
within 30 days of the date of this letter.

     This notice to you should be considered a modification of
PeC 868369 under 10 CFR 177.9(d)(1).  It is not be applied
retroactively to PeC 868369 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling.  However, for the purposes of
future transactions of merchandise of this type, PeC 868369 will
not be valid precedent.  We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it.  If such a situation



arises, you may at your discretion, notify this office and apply
for such relief from the binding effects as may be warranted by
the circumstances.  However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division