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HQ 088036

January 8, 1990

CLA-2 CO:R:C:G 088036 CMR


TARIFF NO.: 6102.20.0010

Mr. Tommy Lai
British Embassy
Hong Kong Economic and Trade Office
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20036

RE: Classification of certain ladies' 100 percent cotton knitted upper body garments

Dear Mr. Lai:

This ruling is in response to your letter of September 6, 1990, on behalf of Knits-Cord Ltd., regarding the classification of 100 percent cotton knitted ladies's upper body garments. When the garments were entered at the port of Los Angeles, Customs demanded category 338/339 visas. You believe the garment falls in category 335. A sample of the garments at issue was submitted for our review.


The sample garment, style 2933, is a 100 percent cotton knitted garment with a mock turtleneck, long sleeves without cuffs, a full-front opening with a heavy duty zipper fastening. The garment has two large patch pockets below the waist with heavy-duty zipper closures and a straight finished edge bottom. The sample, size small, has a body length of 30 inches. The knit fabric the garment is made of is heavy weight knit and according to the Hong Kong exporter, weighs 1 pound per square yard.

Based on the fact the garment possesses four jacket features as outlined in the Textile Category Guidelines, CIE 13/88, you believe the garment correctly falls within category 335.


Is the sample garment classified as a jacket of heading 6102, HTSUSA, or as a garment similar to a sweater of heading 6110, HTSUSA?


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 and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The Explanatory Notes, which are the official interpretation of the HTSUS at the international level, offer little help in determining if the subject garment is classifiable as a jacket, shirt or garments similar to a sweater. Therefore, it is reasonable to look to the Textile Category Guidelines for guidance. The Guidelines discuss garments which have the features of both jackets and shirts, such as the garment at issue. Various features of jackets are listed in the Guidelines and it is stated therein that if a garment possesses at least three of the listed features, it will be categorized as a coat, provided the result is not unreasonable.

The garment before us is not clearly a shirt or clearly a jacket. It possesses four features of jackets/coats as listed in the Textile Category Guidelines: (1) Fabric weight equal to or exceeding 10 ounces per square yard, (2) pockets at or below the waist, (3) a heavy-duty zipper closure, and (4) long sleeves without cuffs. Additionally, the design of the zipper closure is such that the metal zipper would be against the skin of the wearer unless other clothing is worn underneath this garment.

As to whether this garment is more properly classified in heading 6110 as similar to a sweater or heading 6102 as similar to a windbreaker, we believe that reliance on the Guidelines and shared characteristics with windbreakers, such as heavy-duty zipper closure and patch pockets with zipper closures, point to classification in heading 6102.


The subject garment, style 2933, is classified as similar to a windbreaker in subheading 6102.20.0010, HTSUSA, textile category 335, dutiable at 16.9 percent ad valorem.

Your sample will be returned, under separate cover, as requested.


John Durant, Director
Commercial Rulings Division

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