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HQ 963457





April 4, 2000

CLA-2 RR:CR:TE 963457 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2035

Ms. Joanna Cheung
Hong Kong Economic and Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036

RE: Classification of women's knitwear

Dear Ms. Cheung:

This is in response to a letter, dated December 17, 1998, from Fiona Chau, on behalf of Cutter and Buck Inc., requesting the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) for certain women's knitwear. We regret the delay in our response caused by misplaced samples. The latest sample submitted to this office for review will be returned under separate cover.

FACTS:

The subject knit garment is a women’s sized medium 100 percent cotton sleeveless pullover vest, with a V-shaped neckline and oversized armholes. The armholes are finished in a decorative ribbed capping and the bottom has a pronounced rib knit waistband. The pullover vest extends from the wearer’s neck and shoulders to below her waist. The garment is made of a varied rib knit structure which has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.

It is your opinion that Customs request for a visa category 359(2) for this merchandise is incorrect. You dispute Customs classification of this merchandise as a “vest” because in your view, "the garment is appropriate and modest enough to be worn against the body or just over underwear". Accordingly, you propose classification as a blouse with corresponding quota category 338/339.

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Heading 6106, HTSUS, provides for women's or girls' blouses and shirts, knitted or crocheted. As Note 4 of Chapter 61, HTSUSA, states that heading 6106, HTSUS, does not include garments with ribbed waistbands, the subject garment which features a ribbed waistband, is precluded from classification as a blouse.

Heading 6110, HTSUS, provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. To accurately determine whether the subject garment could be worn alone, the sample was placed on an appropriately sized dressmaker's form. Upon examination we noted that the garment is loose fitting and the armhole openings are oversized, allowing for another garment to be worn comfortably underneath. These factors are indicative that the garment is designed for wear over another outerwear garment. Accordingly, as the loose fitting styling of the subject garment suggests a garment which is designed for wear over another outerwear garment, the garment is classified in subheading 6110.20.2035, HTSUSA.

HOLDING:

The subject knit garment, is classified in subheading 6110.20.2035, HTSUSA, which provides for, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: women's or girls'. The applicable rate of duty is 18.2 percent ad valorem and the quota category is 359.

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 negotiations and changes, we suggest that the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, the importer should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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