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HQ 950045


December 3, 1991

CLA-2 CO:R:C:T 950045 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Classification of a "Polar Fleece" Pullover--Not a Jacket

Dear Mr. Lai

This is in reply to your letter of July 24, 1991, concerning the classification of a "polar fleece" pullover imported by Marketex Corp. at the Port of New York. Our ruling on the matter follows.

FACTS:

The submitted sample, style M27, is a man's pullover garment which is constructed primarily from knit fabric. It has long sleeves with rib knit cuffs, a partial front opening with a zipper closure which extends through the collar, a large pouch pocket in the abdomen area with a zipper closure, a vertical hanger loop in the upper center of the back panel, a slightly elasticized waistband, and two side seam pockets, each with a triangular woven pocket flap secured with a single metal snap.

The underside of the collar, the lower quarter of each sleeve, the area (2 centimeters) surrounding the front pocket zipper and front opening zipper, and each pocket area are overlaid with decoratively printed woven polyester fabrics. All overlaid fabrics, except the strips around the zippers and a small oval to which the hanger loop is stitched have at least one side inserted in a seam. The waistband is made from matching woven fabric. The "polar fleece" from which the body of the garment is made is heavy knit polyester fabric that has been highly napped on both sides.

ISSUE:

The issues presented are: (1) Whether the garment is classifiable in Chapter 61, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a knit garment, or in Chapter 62, HTSUSA, as a woven garment; and (2) Whether the sample garment is classifiable under a heading for anoraks, windbreakers, and similar articles, or under a heading which provides for sweaters, pullovers, sweatshirts, and similar articles.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes.

GRI 2(b) provides, in pertinent part, that if goods consist of more than one material, then classification will be according to GRI 3. GRI 3(a) provides, in pertinent part, that where two or more headings each refer to part only of the materials in the goods, then classification will be by GRI 3(b). GRI 3(b) states that the material or component which imparts the essential character to the goods will determine their classification or, in the event that no material or component imparts the essential character, then the goods are classifiable according to GRI 3(c), under the provision which occurs last in numerical order among those provisions being considered.

Since the instant garment consists of both knit and woven fabrics, pursuant to GRI's 2(b) and 3(a), classification (as between Chapter 61 and Chapter 62 is determined by GRI 3(b)-- according to which component, the woven or the knit, imparts the essential character to the article. In this instance, almost the entire garment, except for the waistband, is made from the knit fabric. In addition, the knit fabric presents by far the greatest visual surface area. Accordingly, the sample is classifiable as a knit garment in Chapter 61.

Once it is determined that the merchandise is classifiable in Chapter 61, the remaining question to be resolved is whether the sample is classifiable in Heading 6101, HTSUSA, as an anorak, windbreaker, or similar garment, or in Heading 6110, as a garment similar to a sweater, pullover, or sweatshirt. GRI 1 governs this determination.
It is contended that the sample has the following jacket features and, therefore, should be classified as a pullover jacket.

1. Long sleeves with rib knit cuffs;
2. A rib knitted waistband (actually the sample has a slightly elasticized woven waistband);
3. A partial front opening with zipper closure; 4. two slant pockets with zipper closures (actually the sample has side seam pockets with snap closures on the woven pocket flaps);and
5. A kangaroo front pocket with snap-buttoned flap and zipper closure underneath (actually there is no pocket flap on the front pouch pocket of the sample garment).

This office can only rule on the sample presented. In this instance, while the sample does have some features that may be found on jackets, those same features are also found on sweaters, pullovers, sweatshirts, and similar garments.

Our National Import Specialist has furnished convincing evidence (in the form of catalog advertisements and descriptions) that garments of the same class as the submitted sample are used in the manner of sweaters and sweatshirts and are known in the trade as such.

HOLDING:

In view of the above, the submitted garment is classifiable under the provision for other men's garments similar to sweaters, pullovers, and sweatshirts, of man-made fibers, in subheading 6110.30.3050, HTSUSA. As a product of Hong Kong, the applicable rate of duty is 34.2 percent ad valorem, and the designated textile and apparel category is 638.

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, 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

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