HQ 957342: Pre-entry Classification 801350, dated September 2, 1994,superseded in part; Heading 6114; Heading 6110; vests; sweaters;jumpers; Textile Guidelines

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 957342

                          March 29, 1995

CLA-2  CO:R:C:T 957342 CAB

CATEGORY:  Classification

TARIFF NO.:  6114.10.0050

Ms. Kathy Redey
Eddie Bauer Inc.
15010 NE 36th St.
Redmond, WA 98052

RE:  Pre-entry Classification 801350, dated September 2, 1994,
superseded in part; Heading 6114; Heading 6110; vests; sweaters;
jumpers; Textile Guidelines 

Dear Ms. Redey:

     This is in response to a request for reconsideration of Pre-
classification Ruling (PC) 801350, dated September 2, 1994,
issued to Eddie Bauer from the Customs District Director of
Seattle, Washington.  After examining the conclusion in PC
801350, we believe that it was decided incorrectly, in part.  A
sample was submitted for examination.

FACTS:

     PC 801350 concerned the classification of numerous articles. 
Two of those articles, Styles 4830 and 4822 are at issue in this
case.  One sample described as the "Fairisle Sweater Jumper" was
submitted for examination.  The other article described as a
"Long Sweater Jumper" was not submitted for examination. 
However, Customs is assuming that the submitted sample is similar
in appearance to the sample you failed to submit.  The sample
which has no label to indicate the exact fiber content is a
woman's full-length garment.  Based on the description furnished
in the PC ruling, the fiber content is 100 percent wool.  The
garment is sleeveless with oversized armholes, a deep V-neckline
that extends into a full-frontal opening with a nine button means
of closure.  The garment is designed to extend to approximately
the calf area of the wearer.  At the bottom of each side there is
an eight inch vertical slit in the garment.  The fabric of the
garment is a double knit construction with nine or fewer stitches
per two centimeters measured in the horizontal direction.  

     PC 801350 classified both style numbers in subheading
6110.10.2030 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for women's knitted
wool sweaters, pullovers, sweatshirts, waistcoats (vests) and
similar articles.  You contend that the merchandise is properly
classifiable in subheading 6114.10.0050, HTSUSA, which provides
for wool jumpers.  

ISSUE:

     Whether the subject merchandise is classifiable under
Heading 6110, HTSUSA, or Heading 6114, HTSUSA?

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.  Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.

     Heading 6110, HTSUSA, provides for sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted.  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 6110, HTSUSA, states 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 Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, [hereinafter,
Textile Guidelines], which are occasionally consulted for aid in
textile classification state that sweaters extend "from the neck
or shoulders to the waist or below (as far as the mid-thigh)." 
Headquarters Ruling Letter (HRL) 088092, dated October 25, 1990,
noted that the "guidelines are just that, guides to ascertaining
the common or commercial designation of a textile article. 
C.I.E. 13/88 is not an immutable document.  It must be applied in
a reasonably prudent manner in order for the results obtained
from its application to be meaningful."

     The subject merchandise is constructed of knit fabric which
has a high degree of elasticity and is commonly used in the
production of sweaters.  The garment contains a stitch count of
less than nine stitches per two centimeters measured in the
horizontal direction.  According to the Textile Guidelines at
page 20, this stitch count is generally indicative of a garment
being classified as a sweater.  The garment extends far below the
knee area of a wearer and continues to the calf area.   

     Statistical Note 3 to Chapter 61, HTSUSA, states that
statistical provisions for sweaters include garments which are
constructed essentially with 9 or fewer stitches per two
centimeters measured in the direction the stitches were formed.  

     In HRL 955084, dated March 23, 1994, Customs determined the
tariff classification of a garment similar in construction to the
subject garment.  The garment therein was described as:

     [A] women's size medium knit, 100 percent lambswool, long
     garment that extends from the neck and shoulder to well
     below the knees.  The fabric of the garment has more than
     nine stitches per two centimeters measured in the horizontal
     direction and features long sleeves with rib knit cuffs, a
     two inch rib knit bottom, a deep V-neckline, and a full-
     front opening that closes with twelve fabric covered
     buttons.  

     Customs concluded in HRL 955084 that:

     [W]ere this garment to extend only to the knee, it would
     unquestionably be classifiable as a sweater (though not a
     sweater at the statistical level).  Therefore garments, such
     as the one in this case, can exceed the mid-thigh length
     criteria and, due to fabric, construction, styling, and use,
     be considered sweaters or sweater-like garments. 
     Accordingly, the garment is classified as a garment similar
     to a sweater, in heading 6110, HTSTUSA.

     In this case, despite the fabric and the stitch count of the
subject garment which seem to manifest that it is a sweater or
sweater-like garment, the styling and overall construction are
not indicative of a sweater or any of the enumerated exemplars
provided in Heading 6110, HTSUSA.  The garment is sleeveless and
designed to be worn over a shirt or blouse.  As a result of the
oversized armholes and its lack of coverage in the chest area,
the garment is not constructed to provide warmth for the wearer
as is the purpose of most sweaters or sweater-like garments.   

     In addition to the oversized armholes, the deep V-neckline
with a full-front opening and a nine button means of closure, the
sleeveless garment is designed to be worn over another outer
garment.  This general description seems to suggest that the
subject article is a vest which is provided for under Heading
6110, HTSUSA.  Customs has consistently classified as vests only
those garments which are designed to be worn over another outer
garment.  See, HRL 085288, dated September 27, 1989; HRL 952215, 
dated December 16, 1992; HRL 954939, dated January 6, 1994.

     In HRL 954939, Customs was confronted with the tariff
classification of a sleeveless pullover garment with large
armholes, a deep U-shaped neck, and which extended from the 


wearer's neck to the knee area.  On each side of the garment
there was a long slit that continued from the top of the hips to
the bottom of the garment.  Customs determination was as follows:

     An examination of the style, fabric, construction and sizing
     of the vest will aid us in determining whether this garment
     is a vest for HTS classification purposes.  The fabric used
     in the construction of the subject garment is suitable for
     use as fabric for a vest.  The styling of the garment
     suggests that it is intended as a pullover vest.  For
     example, the neckline, the oversized arms and the
     comfortable cut of the garment facilitate wearing it over
     another outer garment.  Moreover, although most vests have a
     full-front opening and extend to the waist or slightly
     below, some pullover vests and some vests that extend
     farther below the waist than usual are also extant in
     today's fashion marketplace.* * *Therefore it is our
     position that this garment is more akin to a vest and is 
     not worn over underwear, but rather over other apparel as a
     vest. 
    
     Although the instant garment seems to meet the description
of vests in accordance with other Customs rulings, certain design 
characteristics found on the garment indicate that it is not a
vest for tariff classification purposes.  For example, as stated
in HRL 954939, most vests extend to the waist or slightly below
the waist area of the wearer.  In this case, however, the garment
hangs well below the waist area and stops around the calf area of
an average size wearer.  Also, the slits extend from the knees to
the wearer's calf, whereas most slits on vests start around the
waist area of the wearer.  Finally, vests are generally
constructed to be worn over a shirt or blouse in conjunction with
either pants or skirts, since vests do not usually offer enough
coverage to the lower body to be worn without pants or skirts. 
However, in this instance, the subject garment offer sufficient
coverage to the lower body so that it can easily be worn alone. 
In fact, because of the long length of the garment as well as the
bulky knit fabric used in its construction, it is Customs belief
that wearing this garment over pants or skirts would be
uncomfortable and cumbersome.  As the subject garment is not
considered a vest, sweater, or similar garment, for tariff
classification purposes, it is not classifiable under Heading
6110, HTSUSA.

     Heading 6114, HTSUSA, provides for other garments, knitted
or crocheted.  The subject garment is designed to be worn over a
shirt or blouse as it lacks appropriate coverage in the chest
area.  Moreover, the garment is extremely long in length and
reaches the calf area of an average size wearer, and therefore,
can be worn without pants or a skirt underneath.  You assert that
the garment is a "jumper" and you have submitted catalog
advertising which depicts the garment being worn and referred to,
as a jumper. In light of the general appearance of the garment,
as well as the submitted advertising data, Customs is classifying
the subject garment as a jumper which is provided for under
Heading 6114, HTSUSA.  

HOLDING:

     Based on the foregoing, Style Nos. 4830 and 4822 are
classified in subheading 6114.10.0050, HTSUSA, which provides for
other wool garments, knitted or crocheted; jumpers.  The
applicable rate of duty is 16.5 percent ad valorem and the
textile restraint category is 459.

     This decision supersedes PC 801350 with respect to Style
Nos. 4830 and 4822.

     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
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.  

     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 importing the merchandise to determine the current status of
any import restraints or requirements.  

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division