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HQ 950491


January 30, 1992

CLA-2 CO:R:C:T 950491 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.20.0010

Della Hardin
Customs Analyst
I.B. Diffusion
Chicago Apparel Center
Suite 170, Lower Arcade Center
Chicago, IL 60654

RE: Classification of women's knit upper body garments with V- neck opening; classifiable as jackets in Heading 6102

Dear Ms. Hardin:

This letter is in response to your inquiry of October 3, 1991, requesting the tariff classification of women's upper body garments from Hong Kong. Samples were submitted for examination.

FACTS:

Two samples were submitted for examination, designated by you as styles 72300 and 92300. Both styles are women's upper body garments made of 100 percent cotton fabric that has more than nine stitches per two centimeters in the fabric measured in the horizontal direction.

Style 72300 is a women's knit upper body garment with a zippered, front closure. It features long sleeves with rib knit cuffs and a rib knit waistband that surrounds the bottom, except for a three inch area on either side of the front placket. This article also has a partially rib knit shawl collar, inside shoulder pads, and two vertical-opening side seam pockets. The zipper extends from the bottom of the garment upward to the wearer's midsection, resulting in a deep V-neckline on the garment that exposes a considerable area of the front. The importer notes that the inner lining that is found on this sample will not be present on the garment when it is produced for importation to the United States.

Style 92300 is a women's knit upper body garment with a zippered front closure. It is similar to the first style in its appearance and has the same features with the following exceptions: slanted side pockets at the waist with zippered closures, a shawl collar completely made of rib knit fabric, and a small section of overlaid net fabric at each shoulder.

You state that this merchandise will be worn as lightweight summer jackets over garments with limited shoulder coverage, such as tank tops, camisoles, and halter tops.

ISSUE:

Whether the submitted merchandise is classifiable as jackets in Heading 6102 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or as sweaters in Heading 6110, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6102, HTSUSA, provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles, knitted or crocheted, other than those of Heading 6104. Heading 6110, HTSUSA, provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.

The submitted samples have several features indicative of jackets. They have long sleeves with rib knit cuffs, a rib knit waistband that surrounds the bottom, a partially rib knit shawl collar, and a zippered front closure. In addition, style 92300 has zippered slant pockets below the waist. We believe that these factors, taken together, exhibit the characteristics of jackets rather than sweaters. Despite the V-neck opening, this merchandise has the overall design and appearance of jackets. In addition, in Headquarters Ruling Letter (HRL) 089968, dated September 30, 1991, we ruled that an upper body garment with many of the above features and a V-neck opening is classifiable in Heading 6102. Consequently the submitted merchandise is classifiable in Heading 6102.

HOLDING:

The submitted merchandise is classified under subheading 6102.20.0010, HTSUSA, which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles, knitted or crocheted, other than those of Heading 6104, of cotton, women's. The rate of duty is 16.9 percent ad valorem, and the textile category is 335.

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 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 you check, close to the time of shipment, the Status Report 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.

Sincerely,

John Durant, Director

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