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 > 1990 HQ Rulings > HQ 0082056 - HQ 0082265 > HQ 0082061

Previous Ruling Next Ruling

HQ 082061

December 28, 1989

CLA-2 CO:R:C:G 082061 CRS


TARIFF NO.: 6102.30.2010; 6106.20.2030; 6110.30.3055

Scott A. Cohn, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: Reconsideration of New York Ruling 826473 Women's knit cardigan

Dear Mr. Cohn:

This is in reply to your letter of March 29, 1988 (your reference 87-1530-5(51)I), requesting that we reconsider New York Ruling Letter (NYRL) 826473 of January 21, 1988, in which it was determined that a women's knit garment was classifiable under heading 6102 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The article in question is a women's knit cardigan garment imported from Singapore, made of a 65 percent polyester, 35 percent cotton material. The article, style number 32161, has a full-front opening, long sleeves, capped neck, and hemmed waist. The front closure has fourteen buttons; however, you state that the article will be manufactured and imported with snaps instead of buttons. In addition, the article, which extends from the neck to slightly below the waist, has adjustable tabs on either side, thereby allowing the wearer to adjust the fit of the garment. In NYRL 826473, the garment was classified as a jacket under subheading 6102.30.2010, HTSUSA.


Whether the article in question was properly classified in NYRL 826473 as a women's jacket of heading 6102, HTSUSA; or, whether it should have been classified as a women's shirt of heading 6106, HTSUSA? Alternatively, whether it should be classified under heading 6110, HTSUSA under a provision for sweaters, pullovers, sweatshirts, waistcoats and similar articles?


Articles are classified under the HTSUSA according to the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relevant section or chapter notes and, provided that the headings or notes do not otherwise require, according to the remaining GRIs.

Heading 6102, HTSUSA, covers women's or girls' overcoats, carcoats, capes, anoraks...windbreakers and similar articles, knitted or crocheted. The article in question is not ejusdem generis with the above garments and, consequently, is not classifiable under heading 6102.

Heading 6106, HTSUSA, covers women's or girls' blouses and shirts, knitted or crocheted. Similarly, we do not believe this heading describes the garment at issue. The Customs Information Exchange, Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, (53 Fed. Reg. 52563, 52567), state that

(a) Shirts in Headings 6105 and 6106 do not include garments with pockets below the waist or with a ribbed waistband or other means of tightening at the bottom of the garment.

The article in question has adjustable, two-button tabs which permit the wearer to tighten the garment at the waist. Thus, it is not a shirt of heading 6106, HTSUSA.

Heading 6110, HTSUSA, covers sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. With regard to heading 6110, the Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, state in pertinent part that:

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).

Webster's New World Dictionary, Third College Edition (1984) at 211 defines "cardigan" as "a sweater or jacket, usually knitted, that opens down the front and is usually collarless and long-sleeved." A cardigan garment was also at issue in HRL 084972, dated October 12, 1989. There we stated:

The definitions of cardigan serve only to show that a cardigan may be a sweater, or may be a jacket. Cardigan refers to the styling of the garment; it is not dispositive as to its classification.

The garment at issue, however, is more similar to a sweater than a jacket. If 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.

Although the garment at issue also has more than 9 stitches per 2 centimeters, it too is more akin in style to a sweater than to a jacket. As such it is classifiable in heading 6110, HTSUSA.


The cardigan is classifiable in subheading 6110.30.3055 under a provision for sweaters...and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women's or girls', and is subject to duty at a rate of 34.2 percent ad valorem. The textile category is 639.

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 Status suggest that you check, close to the time of shipment, the Report on Current Import Quotas (Restraint Levels), an internal issuance of the 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.

Pursuant to section 177.9 of the Customs Regulations (19 CFR 177.9), NYRL 826473 of January 21, 1988, is modified in conformity with the foregoing.


John Durant, Director

Previous Ruling Next Ruling

See also: