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HQ 088482

May 13, 1991

CLA-2 CO:R:C:T 088482 PR


TARIFF NO.: 6110.20.2075

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

RE: Classification of a Woman's Cardigan--Not Considered a Sweater or a Jacket

Dear Mr. Lai

This is in reply to your letter of January 14, 1991, concerning certain garments imported by Jennifer Reed, Inc., through the port of John F. Kennedy International Airport (Entry No. 109-0254249-6). Your case number is HK233/90. Our ruling on the matter follows.


The submitted sample, Style 4404, is a woman's cotton knit cardigan with a five-button full front deep V-neckline opening. A placket extends completely around the front opening and neckline. The fabric comprising the garment is a 1x1 rib knit with over 9 stitches per 2 centimeters. It has long sleeves without cuffs; two inserted pockets with horizontal openings, each secured with a single button, below the waist; an embroidered crest applique on the left chest area; shoulder pads; and a hanger loop in the center of the upper back area. The garment extends from the neck and shoulder area to about the midthigh area. It is apparently intended to be worn for warmth over other outer garments.


The Government of Hong Kong believes that the garments in question were correctly licensed as jackets in Textile and Apparel Category 335 as coats and that Customs is in error in requiring an export license for category 339 (women's knit shirts and blouses).


Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes.

Women's coats are generally classified under Heading 6102, HTSUSA, which provides:

Women's or girls' overcoats, carcoats, capes, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, * * *

Following GRI 1, to be classifiable as a coat, the instant merchandise must be one of the garments named in Heading 6102, or a garment similar to one of the named garments. Considering the cuffless sleeves, the loose straight bottom, the deep V-neck opening, and the lack of a collar, it does not appear to be similar to any of the named garments. Accordingly, it is not classifiable as a coat or jacket.

However, the submitted sample is described by Heading 6110, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted." The submitted sample resembles a sweater in both appearance and use. Since the subject garment is not described in two or more provisions and only consists of one material, the classification of the instant garment under Heading 6110 is required by GRI 1.

Under Heading 6110, sweaters are provided for only at the statistical (10 digit) level. In this regard, Statistical Note 3, Chapter 61, Section XI, HTSUSA, defines sweaters as follows:

For the purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the horizontal direction.

The sample is in all respects, except for stitch count, a sweater. Since sweaters are only provided for at the statistical (as opposed to the legal) level, Statistical Note 3 prevents the classification of the garment under an annotation for sweaters. As a result, the garment is classifiable under a basket provision for women's or girls' other knit cotton articles which are similar to sweaters, in subheading 6110.20.2075, HTSUSA.


As described above, the merchandise is properly classifiable in subheading 6110.20.2075, HTSUSA. The designated textile and apparel category applicable to merchandise classifiable in that HTSUSA provision is 339.

The United States Customs Service classifies merchandise according to the provisions of the HTSUSA and requires licenses or visas in accordance with the category designations assigned to the 10 digit tariff provision under which the merchandise is classifiable. The Textile and Apparel Category system was created and is administered by the Committee for the Implementation of Textile Agreements (CITA). However,the category designations are assigned to 10 digit tariff provisions by a committee of United States governmental agencies created and authorized by 19 U.S.C. 1484(e). If you believe that the designation of category 339 for subheading 6110.20.2075 is incorrect, we suggest that you contact the Chairman, Committee for the Implementation of Textile Agreements, U.S. Department of Commerce, Room 3001, Washington, D.C. 20230.


John Durant, Director

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