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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.

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

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