Classification of ladies' knitwear

HQ 085960 February 20, 1990 CLA-2 CO:R:C:G 085960 CB CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Doreen Wai Hong Kong Economic and Trade Office British Embassy 1233 20th Street, N. W. Suite 504 Washington, D. C. 20036 RE: Classification of ladies' knitwear Dear Ms. Wai: This is in response to your letter of November 3, 1989, on behalf of Neo Max, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain women's knitwear from Hong Kong. FACTS: The sample submitted, style M31604, is a ladies' knitted pullover garment that consists of 75% polyester and 25% rayon fibers. It has long, raglan sleeves with rib knit cuffs, as well as a functional drawstring at the bottom. The fabric is napped on both the inside and outside. Other features include a stand- up collar and a four-button, partial front opening that starts at the collar, a large pocket with a flap located at the front chest, and four heart-shaped appliques on the back. According to the information you have provided, at the time this merchandise was exported to the United States, the Hong Kong government assigned it quota category 635 (man-made fiber jackets). Upon importation, however, the US Customs import specialist required quota category 639 (man-made fiber shirts). ISSUE: Whether the subject garments are classifiable as a jacket or sweatshirt under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), -2- taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. You are of the opinion that the garment in question is classifiable as a pullover jacket because the garment is thick in appearance and is styled like a garment normally worn over another outer garment. However, consideration should be given as to whether the garment meets the following definitions of a jacket: 1. Webster's II (1984) New Riverside University Dictionary Jacket: A short coat, usually reaching to the hip. (p. 649) Coat: An outer garment covering the body from the shoulders to the waist or below. (p. 275) 2. Mary Brooks Picken (1973), The Fashion Dictionary Jacket: Short, coat-like garment, with or without sleeves, opening down front, usually extending below hips. (p. 203) Coat: Outer garment worn for warmth, made of fabric or fur, usually fitting upper part of body, extending below hipline, open at front or side, having sleeves. (p. 70) The instant garment does not satisfy the requirements of a coat or jacket. We agree with the import specialist's action classifying the subject garment as a sweatshirt. Various sources define a sweatshirt as a pullover garment. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 at page 13, states that sweatshirts are pullover style garments and that a sweatshirt with a full frontal opening is treated as a jacket. The subject garment is a pullover with a partial frontal opening. Mary Brooks Picken (1973), The Fashion Dictionary, defines a sweatshirt as a "collarless, high-necked, pull-over sweater; often with fleecy inside and fine-ribbed outside." (p. 374) Therefore, in applying GRI 1 to the subject merchandise, we conclude that Heading 6110 specifically provides for sweaters, pullovers, sweatshirts...and similar garments. The garment fits the description of a sweatshirt; therefore, it is properly classified under heading 6110, HTSUSA. -3- HOLDING: The subject garment is classifiable in subheading 6110.30.3055, HTSUSA, which provides for sweaters, pullovers, sweatshirts...and similar articles, knitted or crocheted, of man- made fibers, other, other, other, women's. The rate of duty is 34.2 percent ad valorem and the textile category is 639. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, the importer should contact their 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 the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Your sample will be returned to you under separate cover. Sincerely, John Durant, Director Commercial Rulings Division