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HQ 965185

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August 22, 2001

CLA-2 RR:CR:TE 965185 mbg

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6110.30.3020; 6110.30.1560

Ms. Angela Masco
Nordstorm, Inc.
Customs Compliance Department
1617 Sixth Ave., Suite 1000
Seattle, WA 98101-0870

RE: Classification of Women’s Long “Sweatercoats”

Dear Ms. Masco:

This is in response to your request of August 16, 2001, regarding the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (”HTSUSA”) of three styles of long women’s knitted “sweatercoats”. The correct classification for the garments is under heading 6110, HTSUSA, based on classification as sweaters or as garments similar to sweaters.

FACTS:

Three samples were submitted for a classification determination. You have stated that these garments will be imported from Hong Kong.

Style 51157 is a women’s knit garment. The stitch count is 8 stitches per 2 centimeters horizontally and 8 stitches per 2 centimeters vertically. This style is made of 55 percent acrylic and 45 percent cotton. It features a full frontal opening with 5 button closure, a collar, a tie at the waist, and long sleeves with no cuffs. The garment extends from the shoulder past the mid-thigh in length.

Style CN37180 is a women’s knit garment. The stitch count is 4 stitches per 2 centimeters horizontally and 6 stitches per 2 centimeters vertically. The fiber content is 55 percent acrylic and 45 percent cotton. The garment features a full frontal opening with a cord tie at the waist. It has a collar, long sleeves and no cuffs. The garment extends from the shoulder past the mid-thigh in length.

Style CN34395 is a women’s knit garment made of 55 percent acrylic, 40 percent merino wool, and 5 percent cashmere. The garment has a stitch count of 11 stitches per centimeter horizontally and 7 stitches per centimeter vertically. The garment features a full frontal opening with three button closure, three vertical panels excluding the sleeves, side slits, and long sleeves with no cuffs. The garment extends from the shoulder to the knee in length.

ISSUE:

Whether the subject knit garments are more properly classified as jackets or coats in heading 6102, HTSUS, or as sweaters or garments similar to sweaters 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 Harmonized System at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

The issue in the instant case is whether the submitted samples are properly classifiable as women's sweaters or jackets or coats. There are two possible tariff classifications for the subject garments, 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 sweaters or similar to sweaters of heading 6110, HTSUS, may serve a dual purpose in that they may be worn either indoors or outdoors. The purpose of jackets or coats of heading 6102, 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 these garments are primarily 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 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 length of the garments 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 within the scope of that heading are designed to be worn for protection against the elements. The subject garments could not provide protection against the elements due to the lightweight yarns with which they were knit and the styling which is intended to satisfy a current fashion trend rather than provide extensive protection from the weather.

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 these women’s knit garments either do not possess the requisite number of Guidelines criteria to meet the standards of a jacket or the result would be unreasonable given the styling of the garment to resemble a long sweater.

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 samples are worn and used much like a sweater and have similar characteristics of a “traditional” sweater despite the long length. These knit garments are worn in the same manner as a sweater to give additional warmth. The 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 these garments is not an absolute indicator of a garment’s status for classification purposes but fabric weight does provide some indication as to a garment’s suitability for different uses. Though it is feasible that the subject merchandise would be worn over a light weight shirt or layered for a stylish effect, it would not be worn over all other clothing for protection against the weather. In these samples, the knit fabric construction of the subject garments would not provide sufficient protection from the elements to the wearer when worn outside on cold days. In addition features such as a hood, faux fur collars or cuffs and long length, are not adequate proof that a garment is designed for use as a jacket or coat. In fact, today these features are commonly found on a variety of upper body garments as part of a new fashion trend for these products which the industry has termed “sweatercoats”. Customs would not consider the subject garments to be sweater like if the garments contained a lining or heavier material as typically associated with a coat. 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 garments are similar to sweaters 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 these garments have been consistently classified as sweater-like garments 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.

Furthermore, in past rulings Customs has stated that the crucial factor in the classification of merchandise is the merchandise itself. As stated by the court in Mast Industries, Inc. v. United States, 9 Ct. Int’l Trade 549, 552 (1985), aff’d 786 F.2d 1144 (CAFC, April 1, 1986), “the merchandise itself may be strong evidence of use”. However, when presented with articles which are ambiguous in appearance, Customs will look to other factors such as environment of sale, advertising and marketing, recognition in the trade of virtually identical merchandise, and documentation incidental to the purchase and sale of the merchandise. It should be noted that Customs considers these factors in totality and no single factor is determinative of classification as each of these factors viewed alone may be flawed. Upon review of current Fall fashion retail catalogs, Customs notes that the these sweatercoats are the current hot fashion item for Fall 2001. In several Fall retail catalogs, such as Victoria’s Secret®, J.Jill®, Lord & Taylor®, and Nordstrom®, these garments are being referred to as “sweatercoats” and are worn over either lightweight shirts or layered with other sweaters to create a warmer effect. The advertising for these garments indicates that the garments are to be worn in much the same way as a sweater. Moreover, Customs notes that these garments are being sold in the same departments as “traditional” sweaters in retail stores this Fall. As such, the subject samples are properly classified as sweaters or similar to sweaters in heading 6110, HTSUS, as appropriate.

HOLDING:

Styles 51157 and CN37180 are properly classified under subheading 6110.30.3020, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s.” The general column one rate of duty is 32.7 percent ad valorem. The applicable textile restraint category is 646.

Style CN34395 is properly classified under subheading 6110.30.1560, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Women’s or girls’.” The general column one rate of duty is 17 percent ad valorem. The applicable textile restraint category is 438.

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 renegotiations and changes, to obtain the most current information available, we suggest that you check, close to time of shipment, The Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which 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, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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See also:

• Tariff No.: 6110.30.15 - Sweaters, etc., knitted or crocheted, of manmade fibers, containing 23% or more of wool or fine animal hair
• Tariff No.: 6110.30.30 - Sweaters, pullovers and similar articles, knitted or crocheted, of manmade fibers, nesoi