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HQ 087059

August 20, 1990

CLA-2 CO:R:C:G 087059 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2030

Ms. Doreen Wai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W.
Washington, D.C. 20036

RE: Women's Knit Garment

Dear Ms. Wai:

This is in reference to your letter of April 20, 1990, on behalf of Nordstrom Inc., requesting classification of a women's knit garment under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").

FACTS:

The garment at issue is a 100 percent wool knit cardigan, style LC 468, with a stitch count of less than nine stitches per two centimeters in the horizontal direction. The front of the sweater has a double breasted opening with two side pockets and a breast pocket. The long sleeves have rib knit cuffs and four- button closures. The garment extends from the neck and shoulders to the hipline.

ISSUE:

Whether the garment at issue is properly classified as a coat in heading 6102, HTSUSA, or a sweater in heading 6110, HTSUSA?

LAW AND ANALYSIS:

Heading 6110, HTSUSA, provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. Explanatory Note 61.10 states that the heading
covers a category of knitted articles designed to cover the upper parts of the body (emphasis added). The garment at issue covers only the upper part of the body and has the highly elastic construction that is characteristic of a sweater.

Therefore, although some jacket-type features (such as a lapel collar, double-breasted front opening, and side pockets) have been adapted to this sweater style, they are not sufficient to make this garment a coat. The garment also lacks the heavy or more weather-resistant fabric which is a common and distinctive attribute of coats.

HOLDING:

The merchandise at issue is classifiable in subheading 6110.10.2030, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: other: women's, textile category 446, and dutiable at a rate of 17 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 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, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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