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HQ 953348




April 12, 1993

CLA-2:CO:R:C:T 953348 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Mr. Michael Chee
Embassy of Singapore
1824 R Street, N.W.
Washington, D.C. 20009-1691

RE: Classification of a Knit Cardigan

Dear Mr. Chee:

This is in reply to your inquiry of February 4, 1993, concerning the classification of a women's cardigan shipped by Kim Koon Industries, Singapore, to Wal-Mart through the port of Los Angeles. Our ruling on the matter follows.

FACTS:

The submitted sample is a woman's knit cardigan. You state that it is 60 percent cotton and 40 percent polyester. It has a deep V-neck full front opening which is secured by five metal buttons,two large waist area patch pockets with horizontal openings, long sleeves with rib knit cuffs, shoulder pads, and a 4-1/2 inch wide rib knit waistband. The fabric from which the sample is constructed has more than nine stitches per two centimeters.

The merchandise was entered with a visa stamp for category 335 (jackets). Customs officers in Los Angeles rejected the entry and required a visa for category 339 (shirts/blouses).

ISSUE:

The issue presented is whether the sample is classifiable as a jacket, as a sweater, or as a sweater-like garment.

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. It appears that GRI 1 governs the classification of the subject merchandise. -2-

The sample looks like , and in our view would be worn in the same manner as, a cardigan sweater. While it may provide warmth, it would not protect the wearer from wind or rain as a coat or jacket would. Accordingly, it is not classifiable as a coat or jacket.

Heading 6110, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for, among other articles, sweaters and similar garments.

The specific provisions for sweaters are located at the statistical (10-digit) level. Statistical Note 3, Chapter 61, HTSUSA, wherein heading 6110 is located, provides that statistical provisions for sweaters include garments with outer surfaces that are constructed of nine or fewer stitches per two centimeters measured in the horizontal direction. Accordingly, while the sample garment appears to be a sweater, since it has an outer surface which has more than nine stitches per two centimeters, it is not classifiable as a sweater.

Since the sample would, except for its stitch count, normally be classified as a sweater, it is properly classifiable under heading 6110 as an article similar to a sweater.

HOLDING:

The provision specifically applicable to the instant merchandise is subheading 6110.20.2075, HTSUSA, which provides for other cotton sweaters and similar garments. The Textile and Apparel Restraint Category designated to be applicable to goods classifiable in subheading 6110.20.2075 is 339. While we recognize that the instant garment is not a shirt or a blouse, the U.S. Customs Service has no authority to deviate from a category designated as applicable to a statistical annotation.

Sincerely,

John Durant, Director

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