HQ 0953907 - Modification of DD 881895 (2/1/93); oversized women's knit garment is classifiable as a dress under 6104, HTSUSA; synthetic fibers; too long for a pullover, even if oversized. - United States International Trade Commision Rulings

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HQ 953907

July 29, 1993

CLA-2 CO:R:C:T 953907 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Susan Kearney
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, Arkansas 72716

RE: Modification of DD 881895 (2/1/93); oversized women's knit garment is classifiable as a dress under 6104, HTSUSA; synthetic fibers; too long for a pullover, even if oversized.

Dear Ms. Kearney:

On February 1, 1993, our Customs office at the JFK airport in New York issued you District Ruling Letter (DD) 881895, which classified a women's knit garment as a dress under subheading 6104.44.2010, HTSUSA, dutiable at a rate of 17 percent ad valorem with an attendant quota category of 636. Upon review, that ruling is deemed in error with regard to the classification of the garment based on its fiber content. Our analysis follows.

FACTS:

The submitted sample, referenced style SIUN-5LSP/J/V/B, is a women's knit, oversized garment made from 85 percent polyester and 15 percent cotton. The interior fabric is napped, while the exterior surface is knit with more than nine stitches per two centimeters measured in the horizontal direction. The fabric is a pale grey and resembles the fabric used to manufacture sweatshirts. The garment features long sleeves with rib knit cuffs, a mock turtleneck and a hemmed bottom which extends to the knee. The shoulder seams drop three to four inches beyond the wearer's natural shoulder line. Although this garment is marked a size medium, the extra width and loose, unconstructed design indicate that this garment is intended to appear oversized. The inquirer's sample invoice refers to this garment as a "fleece skimp."

The country of origin of this garment is Singapore.

ISSUE:

Whether the garment at issue is classifiable as a dress, under heading 6104, HTSUSA, or as a pullover under heading 6110, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (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.

At issue is whether a women's oversized, knit garment is properly classifiable as a dress or as a pullover. In DD 881895, Customs held that this garment was a dress and classifiable under subheading 6104.44.2010, HTSUSA, which provides for, in pertinent part, women's knit dresses made from artificial fibers. This garment also possesses features which are commonly found on pullovers. Primarily, it is the use of grey, knit, sweatshirt- like fabric, unconstructed silhouette, rib knit cuff and mock collar, and the garment's casual, oversized appearance that are evocative of features found on many pullovers.

There is nothing in the Explanatory Notes to heading 6104, HTSUSA, which precludes classification of a loose, unconstructed, casual garment made from sweatshirt-like fabric from being classifiable as a dress. Although dresses have traditionally been thought of as tailored and/or fitted garments to be worn whenever a neat, feminine or more formal effect was desired, a growing trend to produce loose, comfortable dresses which can be worn in informal settings has emerged. Specifically, we note that many garments now recognized as dresses are made from decidedly "casual" fabrics such as denim and napped materials such as the sweatshirt-like fabric in the instant case. These informal dresses are often unconstructed, some are oversized, and they come in all lengths from mini to ankle-length. Dresses such as these are usually distinguishable from oversized pullovers by either the type of fabric that is used (i.e., denim is not usually associated with use in the manufacture of pullovers), the garments' construction and detailing (i.e., A-line silhouettes or fitted, tailored constructions are not normally associated with pullovers), or the length of the garment.

Pullovers are described in the EN to heading 6110, HTSUSA, as articles "designed to cover the upper part of the body." [emphasis added] Accordingly, garments which extend below the upper body region are precluded from classification as a
pullover. The term "upper body" is vague, but even a liberal interpretation of that term would exclude garments which extend to the knee of an adult.

The garment in the instant case is marked a size medium. When worn by an adult women of average height, it easily extends to the knees. It is this office's position that there is nothing about the design, or the type of fabric from which this garment is made, which precludes it from classification as either a dress or a pullover. However, it is the length of this garment which prevents it from classification as a pullover under heading 6110, HTSUSA, because this garment is designed to cover more than just the upper body of the wearer. We note that if this garment had extended to only mid-thigh, this office may have reached a different conclusion depending, in part, on other criteria such as how this garment is marketed and advertised to the public.

The garment at issue is a casual, oversized dress classifiable under heading 6104, HTSUSA. We note, however, that this garment was incorrectly classified at the six digit level in DD 881895. In that ruling this dress was classified under subheading 6104.44.2010, HTSUSA, which provides for women's knit dresses of artificial fibers. As this garment is of chief weight polyester, the appropriate item number for this garment is subheading 6104.43.2010, HTSUSA, which provides for women's knit dresses of synthetic fibers.

HOLDING:

DD 881895 is modified.

Style SIUN-5LSP/J/V/B is classifiable under subheading 6104.43.2010, HTSUSA, which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other... women's," dutiable at a rate of 17 percent ad valorem The attendant textile quota category is 636.

The designated textile and apparel categories 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 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 updated weekly and is available for inspection at your local Customs office.

Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), DD 881895 is modified to reflect the above classification effective with the date of this letter.

This modification is not retroactive. However, DD 881895 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice.

Sincerely,

John Durant, Director

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