United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 HQ Rulings > HQ 964401 - HQ 964504 > HQ 964404

Previous Ruling Next Ruling
HQ 964404




August 16, 2001

CLA-2 RR:CR:TE 964404 mbg

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2080

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

RE: Classification of an Ankle Length Women’s Garment; NY G80138

Dear Ms. Cheung:

On August 3, 2000, the Office of Regulations & Rulings received a letter from the Hong Kong Economic & Trade Office concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”) of a women’s knit garment. The garment was originally classified as a knit coat under heading 6102, HTSUS, in New York Ruling Letter (“ NY”) G80138, dated August 24, 2000. Based upon our review of the classification as a result of your letter, we have determine that the garment is more properly classified as a sweater in heading 6110, HTSUS. Our reasons are set forth below.

FACTS:

The sample submitted, style 14198, is a woman’s knitted “full body” garment with a full front opening that has six buttoned closures, an attached hood and long sleeves. When placed on the appropriate sized dressmaker’s form by Customs, the garment extended from the wearer’s head, neck and shoulders to her ankles. The loosely knitted, openwork fabric consists of 50 percent mohair, 30 percent nylon and 20 percent acrylic fibers. The garment is a product of Hong Kong.

ISSUE:

Whether the subject knit garment is more properly classified as a jacket or coat in heading 6102, HTSUS, or as a sweater in heading 6110, HTSUS?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule 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 may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Customs would like to emphasize that classification of goods in the HTSUSA is based on the terms of the headings and not on a comparison of the textile restraint categories.

The issue in the instant case is whether the submitted sample is properly classifiable as a women's sweater or jacket/coat. There are two possible tariff classifications for the subject garment, heading 6102, HTSUS, which provides for, among other things, women’s knit jackets and coats, and heading 6110, HTSUS, which provides for, among other things, women’s knit sweaters and similar garments. Garments classified as similar to sweaters of heading 6110, HTSUS, may serve a dual purpose in that they may be worn either indoors or outdoors. The sole purpose of jackets or coats on the other hand, is to provide the wearer protection against the elements over other outerwear, and thus they are worn principally outdoors. The determinative issue, therefore, is the manner in which this garment is intended to be worn.

The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to the articles of heading 6102, HTSUSA, state:

[T]his heading covers ... [garments for women or girls’], characterised by the fact that that they are generally worn over all other clothing for protection against the weather.

(emphasis added).

The EN to heading 6110, state:

This heading covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body (jerseys, pullovers, cardigans, waistcoats and similar articles).

(emphasis added).

A strict application of the above ENs to the subject merchandise creates an obvious conflict. The long ankle length of the garment would preclude classification within heading 6110 which specifically states that garments therein are designed for the upper body. Yet, the ENs for heading 6102 state that garments are designed to be worn for protection against the elements. The subject garment could not provide protection against the elements due to the lightweight yarns with which it was knit and the large openings left in the knit.

In a recent informed compliance publication, Customs provided basic definitions of textile terms which are commonly utilized in the HTSUS and by the trade community. These definitions are not intended to be definitive but rather to provide a basic guideline for classification purposes. In the informed compliance publication, sweaters, coats and jackets are defined as:

Sweaters (6110, 6111)- are knit garments that cover the body from the neck or shoulders to the waist or below (as far as the mid-thigh or slightly below the mid-thigh). Sweaters may have a type of pocket treatment or any type of collar treatment, including a hood, or no collar, or any type of neckline. They may be pullover style or have a full partial front or back opening. They may be sleeveless or have sleeves of any length. Those sweaters provided for at the statistical level (9th and 10th digit of the tariff number) have a stitch count of 9 or fewer stitches per 2 centimeters measured on the outer surface of the fabric, in the direction in which the stitches are formed. Also included in these statistical provisions are garments, known as sweaters, where, due to their construction (e.g., open-work raschel knitting), the stitches on the outer surface cannot be counted in the direction in which the stitches are formed. Garments with a full-front opening but which lack the proper stitch count for classification as a sweater may be considered “sweater-like” cardigans of heading 6110.

This term excludes garments that have a sherpa lining or a heavyweight fiberfill lining (including quilted lining), which are used to provide extra warmth to the wearer. Such garments, whether or not they have a sweater stitch-count, are classified in heading 6101 or 6102. This term also excludes cardigans that are tailored. Such garments are classified in heading 6103 or 6104.

(Emphasis added.)

Jackets – See “Suite-type jackets” and “Anoraks, windbreakers and similar articles.”

Suit-type jackets – (6103, 6104, 6203, 6204) – are garments generally designed for wear over a lighter outer garment, on business or social occasions when some degree of formality is required. They are tailored, have a full frontal opening without a closure or with a closure other than a slide fastener (zipper), and have sleeves (of any length). They have three or more panels (excluding sleeves), of which two are at the front, sewn together lengthwise. They do not extend below the mid-thigh and are not for wear over another coat, jacket or blazer.

Anoraks, windbreakers and similar articles – (6101, 6102, 6113, 6201, 6202, 6210) – is a group of garments which includes:

Jackets, which are garments designed to be worn over another garment for protection against the elements. Jackets cover the upper body from the neck area to the waist area, but are generally less than mid thigh length. They normally have a full front opening, although some jackets may have only a partial front opening. Jackets usually have long sleeves. Knit jackets (due to the particular character of knit fabric) generally have tightening elements at the cuffs and at the waist or bottom of the garment, although children’s garments or garments made of heavier material might not need these tightening elements. This term excludes knit garments that fail to qualify as jackets because they do not provide sufficient protection against the elements. Such garments, if they have full-front openings, may be considered cardigans of heading 6110 (other). (Emphasis added.)

Coats – See “Overcoats, carcoats, capes, cloaks and similar garments”

Overcoats, carcoats, capes, cloaks and similar garments (6101, 6102, 6201, 6202) – is a group of outerwear garments which cover both the upper and lower parts of the body, and which are normally worn over other garments for warmth and protection from the weather. Overcoats and carcoats are thigh length or longer, with sleeves, with or without a means of closure, and with a full-front opening.

See, U.S. Customs Service, What Every Member of the Trade Community Should Know About: Apparel Terminology Under the HTSUS 34 Cust. B. & Dec. 52, 153 (Dec. 27, 2000).

Furthermore, in circumstances such as these, where the identity of a garment is ambiguous for classification purposes, reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, (“Guidelines”) is appropriate. The Guidelines were developed and revised in accordance with the HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles.

Regarding the classification of sweaters, the Guidelines state that “garments commercially known as cardigans, sweaters, . . . cover the upper body from the neck or shoulders to the waist or below (as far as the mid-thigh area.” Then further state, “Sweaters . . . may have a collar treatment of any type, including a hood, or no collar, and any type of neckline; they may be pullover style or have full or partial front or back opening; they may be sleeveless or have sleeves of any length and any type of pocket treatment.” See Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE13/88 at 20 (Nov. 23, 1988).

The Guidelines state that “three quarter length or longer garments [are] commonly known as coats[.] . . . A coat is an outerwear garment which covers either the upper part of the body or both the upper and lower parts of the body. It is normally worn over another garment, the presence of which is sufficient for the wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both. Garments in this category have a full or partial front opening, with or without a means of closure. Coats have sleeves of any length.“ See Guidelines at 5. However, within the “coat category”, distinctions are made in the Guidelines for raincoats, water resistant coats, and shirt-jackets.

The Guidelines state that garments possessing at least three of the cited jacket features will be classified as jackets if the result is not unreasonable:

Shirt-jackets have full or partial front openings and sleeves, and at the least cover the upper body from the neck area to the waist... The following criteria may be used in determining whether a shirt-jacket is designed for use over another garment, the presence of which is sufficient for its wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both:

Shirt-jackets have full or partial front openings and sleeves, and at the least cover the upper body from the neck area to the waist . . . . The following criteria may be used in determining whether a shirt-jacket is designed for use over another garment, the presence of which is sufficient for its wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both:

(1) Fabric weight equal to or exceeding 10 ounces per square yard . . . .

(2) A full or partial lining.

(3) Pockets at or below the waist.

(4) Back vents or pleats. Also side vents in combination with back seams.

(5) Eisenhower styling.

(6) A belt or simulated belt or elasticized waist on hip length or longer shirt-jackets.

(7) Large jacket/coat style buttons, toggles or snaps, a heavy-duty zipper or other heavy-duty closure, or buttons fastened with reinforcing thread for heavy-duty use.

(8) Lapels.

(9) Long sleeves without cuffs.

(10) Elasticized or rib knit cuffs.

(11) Drawstring, elastic or rib knit waistband.

See Guidelines at 5-6.

Upon review of the subject merchandise and upon application of the Guidelines, it is the determination of this office that the women’s knit garment does not possess the requisite number of Guidelines criteria to meet the standards of a jacket. The garment does have long sleeves without cuffs and button closure but does not possess another of the Guideline shirt-jacket features.

The critical issue in this classification dispute hinges on the amount of consideration to be given to the length requirements established by the various textile resources cited above. It is the opinion of this office that the submitted sample is worn and used much like a sweater and has similar characteristics of a “traditional” sweater despite the long ankle length. The knit garment is worn in the same manner as a sweater. Its appearance does not indicate use as a jacket, or windbreaker, to be worn outdoors on a day on which it is too cold and windy to wear a sweater or cardigan.

Furthermore, the fabric weight of a garment is not an absolute indicator of the garment’s status for classification purposes but it does provide some indication as to the garment’s suitability for different uses. Though it is feasible that the subject merchandise would be worn over a light weight shirt, it would not be worn over all other clothing for protection against the weather. In this case, the lightweight knit fabric construction of the subject garment would not provide sufficient protection (if any at all given the large knit holes of the subject merchandise) from the elements to the wearer when worn outside on cold days. In addition features such as a hood, and long ankle length, are not substantive proof that a garment is designed for use as outerwear. In fact, today these features are commonly found on a variety of upper body garments as part of a new fashion trend.

Heading 6110, HTSUSA, specifically provides for “similar articles” which have a likeness to the articles which are specifically named in the heading. Customs notes that the subject garment is similar to a sweater and meets all of the above cited definitions for sweaters with the exception of the length. Furthermore, given that the terms of Heading 6110 specifically provides for garments similar to sweaters, the ENs to heading 6110, HTSUSA, cannot be interpreted in such a manner to narrow the scope of the actual tariff heading.

Classification of other garments with a longer length has previously been considered by Customs and has been consistently classified as a sweater-like garment of heading 6110, HTSUS. In HQ 951298, dated September 1, 1992; HQ 955084, dated March 23, 1994; HQ 954827, dated December 8, 1993; and HQ 955488, dated April 6, 1994, Customs considered garments which exceeded the length requirements stated in the EN, reaching to the mid thigh area or below, and classified the merchandise in heading 6110, HTSUS. In each of the above cited rulings Customs acknowledged that the garments had “sweater like characteristics” and provided warmth but not protection from the elements. Each of these garments also had a full frontal opening and button closure similar to a jacket or coat but were more akin to sweaters in “fabric, construction, styling and use” in the same manner as the merchandise at issue which is properly classified in heading 6110, HTSUS.

Accordingly, we find that the subject merchandise was erroneously classified in NY G80138. As such, the subject merchandise is properly classified as similar to a sweater in heading 6110, HTSUS.

HOLDING:

The subject merchandise is properly classified under subheading 6110.10.2080, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Other: Other: Women’s or girls’.” The general column one rate of duty is 16.3 percent ad valorem. The applicable textile restraint category is 438.

Appropriate action will be taken to advise the party who requested the classification decision contained in NY G80138, dated August 24, 2000, that the ruling will be revoked under the provisions of 19 U.S.C. 1625(c).

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: