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HQ 955488


April 6, 1994

CLA-2 CO:R:C:T 955488 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2080

Mr. Ba-Sang Yeung
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W. Suite 475
Washington, D.C. 20036

RE: Classification of a women's 100% wool knit garment; subject garment is distinguishable from garment classified in HRL 954827 based on garment's length, sleeve design and stitch count; heading 6102 vs. heading 6110; HRL 955084

Dear Mr. Yeung:

This is in response to your letter of December 6, 1993, on behalf of J. Crew Group Inc., in which you requested the tariff classification of a women's 100% wool knit garment under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the garment was submitted for our review and will be returned under separate cover.

FACTS:

In pre-entry classification (PeC) 881809, dated January 27, 1993, style 04007, a woman's 100% wool knit cardigan that extended from the wearer's neck to just above her knees, was classified in subheading 6110.2030, HTSUS, which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: [o]f wool or fine animal hair: [o]ther: [s]weaters: [w]omen's." In a letter to this office, dated August 16, 1993, you requested reconsideration of this classification and claimed that the proper classification of the garment was in heading 6102, HTSUS, under the provision for coats, with a quota category of 435. Accompanying your letter was a sample garment. We examined the garment and determined that it did not match the description of the garment in your letter or a picture of the garment as displayed on the relevant page from PeC 881809.

On November 30, 1993, we telephoned to inform your office that the submitted garment was not the same garment that was classified in PeC 881809. In a subsequent telephone conversation on December 6, 1993, we further informed your office that the ruling we were issuing, Headquarters Ruling Letter (HRL) 954827, was going to be based on the garment that was described in PeC 881809, not the sample garment submitted with the August 16, 1993 letter. See, HRL 954827, dated December 8, 1993. We also informed your office that if they wanted a classification ruling on the garment that was submitted, they would have to submit a new request for a binding ruling. Subsequently, in a letter dated December 6, 1993, your office resubmitted the sample and a request for a binding classification ruling.

The submitted sample, referred to as style number 04007, is a women's size medium knit, long garment that consists of 100% wool fibers. The jersey knit fabric of the garment has more than nine stitches per two centimeters measured in the horizontal direction. The garment has a full-front opening with an eight button closure, a deep V-neckline, long raglan sleeves with rib knit cuffs, a rib knit bottom and two patch pockets at the front below the waist. It extends from the wearer's neck and shoulders to well below her knees. We also note that the sample garment is being imported by the same importer as the garment classified in HRL 954827. In addition, the two garments also appear to have the same style number. However, we emphasize that these garments are distinguishable based on their length, sleeve design and stitch count. See, HRL 954827 at 1.

ISSUE:

What is the HTSUS classification of the submitted garment?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

In HRL 955084, which was issued to your office on March 23, 1994, on behalf of another importer, we dealt with the classification of a women's garment very similar to the one at issue here. The sample in HRL 955084 was a women's long sleeve knit 100% lambswool garment that extended from the wearer's neck and shoulders to well below her knees. The fabric of the garment had more than nine stitches per two centimeters measured in the horizontal direction. The garment also had rib knit cuffs, a two inch rib knit bottom, a v-neckline and a full front opening that closed with twelve fabric covered buttons.

In determining the classification of this garment, Customs looked to headings 6102, HTSUS, and 6110, HTSUS. Heading 6102, HTSUS, provides for, inter alia, women's or girls' coats. Heading 6110, HTSUS, provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. We determined that the garment, though made of 100% wool, was not classifiable as a coat in heading 6102, HTSUS, because the thinness of the fabric provided inadequate protection against the elements. We held that the garment was classifiable in heading 6110, HTSUS, as it had features of a sweater-like garment. For example, the garment provided warmth to the wearer and was constructed of a knit fabric that provided a high degree of elasticity. Moreover, the fact that the garment exceeded the "mid-thigh length rule" for sweaters, as set forth in the Textile Category Guidelines, CIE 13/88, November 23, 1988, did not preclude its classification in heading 6110, HTSUS, based on the garment's fabric, construction, styling and use.

As the stitch count of the garment was more than nine stitches per two centimeters measured in the horizontal, the garment was classified in subheading 6110.10.2080, HTSUS, which provides for "[s]weaters, pullovers, sweatshirt, waistcoats (vests) and similar articles, knitted or crocheted: [o]f wool or fine animal hair: [o]ther: [o]ther: [w]omen's or girls'. See, Statistical Note 3 to Chapter 61, Section XI, HTSUS.

The subject garment is similar to the garment classified in HRL 955084. It is constructed of 100% wool knit fabric, which will provide warmth, but it will not protect the wearer from wind or rain as a coat or jacket would. In addition, the fabric provides a high degree of elasticity. Therefore, the instant garment has features of a sweater-like garment and it is classifiable in heading 6110, HTSUS. As with the garment classified in HRL 955084, the length of the garment will not negate this classification. Thus, as the stitch count for this garment also exceeds nine stitches per two centimeters measured in the horizontal direction, it is also classifiable in subheading 6110.10.2080, HTSUS.

HOLDING:

The subject garment is classified in subheading 6110.10.2080, HTSUS, which provides for "[s]weaters, pullovers, sweatshirt, waistcoats (vests) and similar articles, knitted or crocheted: [o]f wool or fine animal hair: [o]ther: [o]ther: [w]omen's or girls'. The rate of duty is 17% ad valorem and the textile quota category is 438.

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 that the importer 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 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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