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HQ 966906




February 24, 2004

CLA-2:RR:CR:TE: 966906 BTB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1560

Ms. Debbie Carchidi
Wet Seal, Inc.
26972 Burbank
Foothill Ranch, CA 92610

RE: Supersession of PC J85183; Classification of women’s knit wearing apparel

Dear Ms. Carchidi:

On September 8, 2003, our Los Angeles-Long Beach Seaport Office issued to you Preclassification Decision (PC) J85183 which classified several articles of women’s knit wearing apparel under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). Upon review, we have determined that the classifications set forth in that decision for two styles of women’s knit cardigans, style numbers WSS8848 and WSS8893, are incorrect. This letter sets forth the correct classifications for the styles.

FACTS:

Referenced style number WSS8848 is a woman’s knitted cardigan, similar to a sweater, which consists of 55% nylon, 37% angora rabbit hair, 5% lambswool, 2% metallic and 1% spandex fibers. The metallic fibers are not present throughout the cardigan, but rather are found only on parts of each sleeve. The cardigan has a full-front opening with a double-zippered closure; a permanently attached, self-fabric hood; full-fashion marks at the shoulders; long sleeves that are finished with rib cuffs and a rib knit bottom. The knitted fabric of the cardigan has slightly more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. On the hangtag for the garment, the style number shown is 33425399 and the description reads “Angora 5” Hoody.”

Referenced style number WSS8893 is a woman’s knitted cardigan, similar to a sweater, which consists of 55% nylon, 37% angora rabbit hair, 5% lambswool, and 3% spandex fibers. The cardigan has a full-front opening with a zippered closure; a permanently attached, self-fabric hood that has a functional drawstring closure with pom-poms at each end; full-fashion marks at the shoulders; long, raglan sleeves that are finished with rib cuffs and a rib knit bottom. The knitted fabric of the cardigan has slightly more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. On the hangtag for the garment, the style number shown is 33509549 and the description reads “Zip Angora Hoody.”

In PC J85183, Customs classified style numbers WSS8848 and WSS8893 under subheading 6102.30.1000, HTSUSA, which provides for: “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair.” The applicable textile category set forth for the styles was 435.

ISSUE:

Whether style number WSS8848 and WSS8893, women’s knitted cardigans, are classifiable as jackets under heading 6102, HTSUSA, or as articles similar to sweaters under heading 6110, HTSUSA.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that 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 Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

In PC J85183, Customs classified style numbers WSS8848 and WSS8893 as knit jackets under subheading 6102.30.1000, HTSUSA. The EN to subheading 6102 states that “[t]he provisions of the Explanatory Note to heading 61.01 apply mutatis mutandis to the articles of this heading.” The EN to subheading 6101 states, in pertinent part:

This heading covers a category of knitted or crocheted garments for [women] or [girls], characterised by the fact that they are generally worn over all other clothing for protection against the weather.

It includes:

Overcoats, raincoats, car-coats, capes including ponchos, cloaks, anoraks including ski-jackets, wind-cheaters, wind-jackets and similar articles, such as three-quarter coats, greatcoats, hooded capes, duffel coats, trench coats, gabardines, parkas, padded waistcoats.

Previous rulings have acknowledged that “cardigan” is merely a style, generally describing a collarless garment that opens down the front (See HQ 082943, dated November 29, 1999 and HQ 084166, dated August 4, 1989). These rulings emphasize that a “cardigan” may be a sweater, or may be a jacket. As stated in HQ 084166, “[c]ardigan refers to the styling of the garment, it is not dispositive as to its classification.” To determine whether a “cardigan” is classifiable as a sweater or as a jacket, CBP has examined an article’s similarities to each, reviewing characteristics such as fabric, styling and stitch count. The stitch count for sweaters classifiable at the statistical level is set forth in Statistical Note 3, Chapter 61, HTSUSA, which states, in relevant part:

For purposes of [Chapter 61], statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed .

In HQ 084166, Customs evaluated a 52 % acrylic/48 % lamb’s wool long-sleeved, double-breasted knit cardigan having 10 stitches per two centimeters measured in the horizontal direction. Customs found the garment at issue to be more similar to a sweater than a jacket, stating: “[i]f the stitches were not quite as fine, i.e. 9 or less stitches per 2 centimeters, the garment would be classifiable at the statistical level as a sweater. More importantly, the garment’s fabric and styling are more akin to that of sweaters than of jackets . The initial impression of the garment is that it is a sweater and will be worn as such.” Customs classified the cardigan at issue as an article similar to a sweater under subheading 6110.30.1560, HTSUSA.

In HQ 088259, dated March 12, 1991, Customs evaluated a cardigan garment made of 100 percent cotton “french terry” with a full-front heavy-duty zipper opening, two side slant pockets at the waist, long sleeves with rib cuffs, a rib knit waistband, and a drawstring hood. Customs found the garment at issue to be more similar to a jacket, noting that the garment’s features were features generally found on many garments commercially recognized as jackets and that the garment would be worn "for both warmth and protection against the wind as a jacket.” Customs classified the garment at issue as a jacket under subheading 6102.20.0010, HTSUSA.

The garments at issue, style numbers WSS8848 and WSS8893, are more similar to sweaters than jackets. They possess several characteristics similar to those of sweaters including composition of a single-layer of highly-stretchable fabric and a horizontal stitch count which is extremely close to the stitch count for sweaters set out in Statistical Note 3, Chapter 61, HTSUSA. In fact, if their stitch count were not quite as fine (9 or less stitches per 2 centimeters), the styles would be classifiable at the statistical level as sweaters. The garments provide the wearer with some warmth, as would a sweater, but do not provide additional protection against the wind or other elements. The garments’ fabric, function and styling are more akin to that of sweaters than jackets and we believe that they will be worn as such. Therefore, we find that they are classifiable as articles similar to sweaters under subheading 6110.30.1560, HTSUSA.

HOLDING:

The garments at issue, style numbers WSS8848 and WSS8893 women’s knitted cardigans, are classifiable as articles similar to sweaters under subheading 6110.30.1560, HTSUSA, textile category 438. This classification and textile category should be used in all prospective transactions involving the merchandise. The applicable duty rate under the 2004 HTSUSA is 17 % ad valorem. PC J85183, dated September 8, 2003, as it relates to the classification of style numbers WSS8848 and WSS8893, is hereby superseded.

The designated textile and apparel category 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 the importer check, close to the time of shipment, the Textile Status Report for Absolute Quotas, previously available on the Customs Electronic Bulletin Board (CEBB), which is available now on the CBP website at www.cbp.gov.

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 your local CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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