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 0084220 - HQ 0084287 > HQ 0084278

Previous Ruling Next Ruling

HQ 084278

AUGUST 8, 1989

CLA-2 CO:R:C:G 084278 PR


TARIFF NO.: 6110.20.2075

Mrs. Doreen Wai, Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Tariff Status of Two Cardigan-Like Garments Your Reference C/7 and C/8; Case No. 14/89

Dear Mrs. Wai:

This ruling is in response to your letter of April 10, 1989, concerning the classification of certain cardigan-like garments imported by Sau Export Import Corporation at John F. Kennedy International Airport (Entry No. 915-0204752-4).


Both samples are women's long sleeve, loose hanging, finely knit cotton garments that are slightly longer than hip length. They both have full front openings without any means of closure and hip area patch pockets. Style 89160 has a hemmed bottom, self fabric capping around the entire front opening, and hemmed sleeve ends and pocket tops. Style 89160 has a hemmed bottom and rib knit fabrics across the top of each pocket, encircling the entire front opening, and forming cuffs.


The garments were apparently classified by Customs under a tariff provision which resulted in the garments falling within textile restraint category 339, as women's shirts or blouses. The importer and Hong Kong believe the subject garments are coats and should fall within textile restraint category 335.


Imported merchandise must be classified under the proper statutory eight-digit subheadings in accordance with the General Rules of Interpretation (GRI) in the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). After the legal classification is determined, the merchandise is further classified in the most specific statistical annotation under that legal classification. If a textile and apparel restraint category is designated as being applicable to merchandise classifiable in a statistical annotation, and that merchandise is subject to restraints pursuant to an international agreement, the Customs Service must apply the category designated as applicable to the merchandise.

In order for the subject garments to be classified under a heading for coats, they must be described in either Heading 6102, HTSUSA, which provides for women's knit overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, or in Heading 6104, HTSUSA, which provides for, among other garments, suit-type jackets.

The Harmonized Commodity Description and Coding System, Explanatory Notes, which contains the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), states that garments classifiable in Heading 6102 are generally worn over other clothing for protection against the weather. (at pages 831-2) The subject garments, which are knit, light weight, and do not have closures for the front openings, are not within the coverage of Heading 6102.

To be classifiable as a suit-type jacket under Heading 6104, a garment must, among other things, be tailored. CIE 13/88, November 23, 1988, at page 4. These garments are not tailored and, therefore, are not classifiable under Heading 6104.

The samples resemble cardigan sweaters in their physical appearance and knit construction. As such, they are classifiable under Subheading 6110.20.20, HTSUSA, which provides for knitted cotton sweaters, pullovers, sweat shirts, waistcoats (vests), and similar garments. Since the garments are not sweaters due to the fineness of their knit construction (over 9 stitches per 2 cm), nor are they described by any of the other statistical annotations in Subheading 6110.20.20, they fall under a basket "other" annotation which covers all garments classifiable in that subheading which are not specially enumerated. In this instance, the statistical annotation is 75 and the textile and apparel restraint category designation for that annotation is 339.


The submitted samples are classifiable in Subheading 6110.20.2075, HTSUSA, as women's knit cotton garments similar to cardigan sweaters. The textile and apparel restraint category designation applicable to merchandise classified in Subheading 6110.20.2075, is 339.


John Durant, Director

Previous Ruling Next Ruling

See also: