us-cbp-cross-rulings-hq-955306•HQ 955306: Request for reconsideration of HQ 953612; classification ofwomen's knit jacket; garment possesses several jacket features;absence of pockets does not preclude classification as a jacket;6102.20.0010, HTSUSA
HQ 955306: Request for reconsideration of HQ 953612; classification ofwomen's knit jacket; garment possesses several jacket features;absence of pockets does not preclude classification as a jacket;6102.20.0010, HTSUSA
us-cbp-cross-rulings-hq-955306HQ 955306: Request for reconsideration of HQ 953612; classification ofwomen's knit jacket; garment possesses several jacket features;absence of pockets does not preclude classification as a jacket;6102.20.0010, HTSUSAGuidance
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 955306
March 1, 1994
CLA-2 CO:R:C:T 955306 jb
CATEGORY: Classification
TARIFF NO.: 6102.20.0010
Mr. Ba-Sang Yeung
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Request for reconsideration of HQ 953612; classification of
women's knit jacket; garment possesses several jacket features;
absence of pockets does not preclude classification as a jacket;
6102.20.0010, HTSUSA
Dear Mr. Yeung:
This is in response to your letter, dated October 28, 1993,
on behalf of I.B. Diffusion, L.P., requesting reconsideration of
Headquarters Ruling (HQ) 953612, dated
June 9, 1993, regarding the classification of a women's knit upper
body garment. A sample was submitted to this office for
examination and will be returned under separate cover.
FACTS:
The submitted sample, referenced style number 77306, is a
women's finely knit upper body garment made from 100 percent
cotton. The fabric of the garment has more than nine stitches per
two centimeters measured in the horizontal direction. The garment
features a full-front opening with a heavy-duty zipper, long
sleeves with rib knit cuffs, a pronounced rib knit waistband, a
baseball-style crew neckline and a chest pocket. Plastic beads
and sequins decorate the chest pocket and the back of the garment.
The garment covers the wearer's torso from the neck and shoulders
to below the waist.
The importer states that the submitted garment is virtually
identical to the garment which was the subject of HQ 953612 except
that the latter featured side pockets. The importer adds that the
garment with pockets was mistakenly submitted as part of the ruling
request in HQ 953612 for which a "jacket" determination was issued
and that therefore that classification does not reflect the true
classification of the submitted garment without the side pockets.
ISSUE:
Whether proper classification of the merchandise is in heading
6110, HTSUSA, which provides for cardigans or in heading 6102,
HTSUSA, which provides for women's jackets?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section or
chapter notes, taken in order. Where goods cannot be classified
solely on the basis of GRI 1, the remaining GRI will be applied,
in the order of their appearance.
The Textile and Apparel Category Guidelines (CIE 13/88), dated
November 23, 1988, provide guidance in the determination of the
appropriate textile categories while insuring uniformity both in
the classification of garments and to the HTSUSA. The CIE define
jacket, in pertinent part:
It is normally worn over another garment, the presence of
which is sufficient for the wearer to be considered modestly and
conventionally dressed for appearance in public, either indoors
or outdoors or both. Garments in this category have a full or
partial front opening, with or without a means of closure...
This definition continues to enumerate eleven factors which
might suggest a jacket determination for a garment. One of those
factors is "pockets at or below the waist". Nevertheless, the
list does not suggest that for a garment to be considered a jacket
it must possess pockets. The presence of any combination thereof
could equally be indicative of a jacket; as for example, the list
goes on to include a heavy-duty zipper, elasticized or rib-knit
cuffs, and a rib-knit waistband.
Even though the submitted garment does not feature pockets at
the waist, this is not considered a prerequisite for a jacket
classification determination. As the CIE guidelines illustrate,
so long as the garment possess several other jacket features, as
for example in the subject sample, a heavy-duty zipper, elasticized
or rib-knit cuffs and a rib-knit waistband, the garment qualifies
as a jacket. It is the opinion of this office that the garment is
clearly intended for wear over other wearing apparel and that
commercially, this garment is sold as a lightweight windbreaker
providing extra warmth to the wearer on cool Spring or Fall days.
The garment was correctly classified in heading 6102, HTSUSA, as
a jacket.
HOLDING:
Style number 77306 is classifiable in subheading 6102.20.0010,
HTSUSA, which provides for, among other things, women's
windbreakers and similar articles, knitted or crocheted, other than
those of heading 6104, of cotton. The applicable rate of duty is
16.9 percent ad valorem and the textile quota category is 335.
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 negotiations and changes, we suggest that the importer
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an issuance of the U.S. Customs
Service which is updated weekly and is available at the local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories, the
importer should contact the local Customs office prior to importing
the merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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