us-cbp-cross-rulings-hq-087117•HQ 087117: Classification of women's cotton knit garment; modofication of NYRL 846412
HQ 087117: Classification of women's cotton knit garment; modofication of NYRL 846412
us-cbp-cross-rulings-hq-087117HQ 087117: Classification of women's cotton knit garment; modofication of NYRL 846412Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 087117
August 29, 1990
CLA-2:CO:R:C:G 087117 DRR
CATEGORY: Classification
TARIFF NO.: 6102.20.0010
Mrs. Doreen Wai, Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
Re: Classification of women's cotton knit garment;
modofication of NYRL 846412
Dear Mrs. Wai:
This is in reference to your letter dated April 23, 1990,
requesting, on behalf of Yamamoto Kansai USA Corp.,
reconsideration of New York Ruling Letter (NYRL) 846412, dated
October 24, 1989. In that ruling a women's 100 percent cotton
knit garment was classified as a sweater-like garment under
subheading 6110.20.2075, (HTSUSA), and subject to textile
category 339. We have reviewed the ruling in question and
found that modification of the decision is warranted.
FACTS:
The merchandise at issue is represented by a sample of a
women's 100 percent cotton knit cardigan style garment. The
fabric has a stitch count of more than 9 stitches per 2
centimeters when measured in the horizontal direction. The
garment has a full front opening, snap buttons, ribbed knit
waistband and neckband and long sleeves with ribbed knit cuffs.
It has two slant pockets below the waist and decorative
embroidery on the left breast and on the back of the garment.
In your letter you state that you believe that the garment is
properly classified as a jacket and licensed in category 335
for quota purposes.
ISSUE:
Whether the garment at issue is classifiable under
subheading 6110.20.2075, HTSUSA, or subheading 6102.20.0010,
HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
according to the terms of the headings and any relative section
or chapter notes.
In order for the garment at issue to be subject to
category 435, it must be classified either in Heading 6104,
HTSUSA, which provides for suit-type jackets or Heading 6102,
HTSUSA, which provides for women's knit overcoats, car coats,
capes, cloaks, anoraks (including ski-jackets), windbreakers
and similar articles.
The Explanatory Notes to the HTSUSA may be consulted for
guidance as to the correct international interpretation of the
various HTSUSA provisions. The Explanatory Notes for Heading
6103, which apply mutatis mutandis to Heading 6104, state that
the garment must have at least four panels to qualify as a suit
jacket and at least three panels to qualify as a suit-type
jacket. The Explanatory Notes further state that the heading
does not include anoraks, wind-cheaters, ski-jackets and
similar garments. The garment in question, although it has
three panels, is similar in style to a ski-jacket or wind-
cheater and therefore excluded from Heading 6104.
The Explanatory Notes to Heading 6102 state only that the
garments classified in that heading are generally worn over
other clothing for protection against the weather. The garment
in question exhibits characteristics similar to those of a
windbreaker. The full-front snap closure, ribbed knit cuffs,
neck and waist indicate that it could be used as a lightweight
jacket. The article is therefore more specifically provided
for as a windbreaker or similar garment.
HOLDING:
The garment at issue is classified under subheading
6102.20.0010, HTSUSA, as women's overcoats...windbreakers and
similar articles, knitted or crocheted, of cotton, women's,
with a duty rate of 16.9 percent ad valorem and subject to
quota category 335.
This notice to you should be considered a modification of
NYRL 846412 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It
is not to be applied retroactively to NYRL 846412 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
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transaction for the importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, NYRL 846412 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this revocation, in that current
contracts for importation arriving at a port subsequent to the
release of HRL 087117 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of
the new ruling as may be dictated by the circumstances.
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
suggest that the importer check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels),
an internal issuance of the U.S. Customs Service, which is
available for inspection at the local Customs office.
Your sample is being returned to you, as requested.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
6 cc: A.D., N.Y. Seaport
rimmer library/peh
087117
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