HQ 087846: Sweater; coat; wool; thigh; guidelines

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 087846

                         January 18, 1991




CLA-2 CO:R:C:T  087846  HP

CATEGORY:  Classification

TARIFF NO.:  6110.10.2030

Mr. Tommy Lai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic & Trade Office
British Embassy
1233 20TH Street, N.W. Suite 504
Washington, D.C.  20038

RE:  Sweater; coat; wool; thigh; guidelines

Dear Mr. Lai:

     This is in reply to your letter of August 27, 1990,
concerning the tariff classification of a knitted cardigan,
produced in Hong Kong, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).  Please reference your case
number HK134/90, P.B.J.N., Co.

     During transit from our New York office, the sample at issue
was mislaid.  As a result, the factual synopsis detailed below is
taken from the Memorandum from our New York office.  We apologize
for any delay caused by this misplacement.

FACTS:

     The merchandise at issue consists of a women's knit
cardigan, Style 2207, constructed of 70% mohair wool and 30%
nylon fibers.  The fabric of the garment consists of a "coarse
knit" fabric, which has knit stitches on both of its sides,
arranged in a back-to-back fashion, sometimes called a
"doubleknit" in the textile industry.  The fabric has less than 9
stitches per 2 centimeters measured in the horizontal direction.
The cardigan features a full front opening with a six button
closure, a stand-up rib knit collar, long sleeves with rib knit
cuffs, inside shoulder pads, side-entry pockets below the waist,
and a 2x2 rib knit fabric that extends approximately 4-
" long,
located at the bottom of the garment.  The garment extends from
the neck and the shoulders to the top of the wearer's thighs.  It









is worn over other apparel, such as a blouse or shirt.  The
sample, size M, is constructed as a loose-fitting, bulky
cardigan.

     At entry, these garments received textile category 435
(women's coats of wool).  It is your contention that category 446
(women's sweaters of wool) is more appropriate.

ISSUE:

     Whether the instant merchandise is a coat or a sweater under
the HTSUSA?

LAW AND ANALYSIS:

     Heading 6102, HTSUSA, provides for, inter alia, women's
coats.  The Customs Service periodically issues the Guidelines
for the Reporting of Imported Products in Various Textile and
Apparel Categories.  The Guidelines, most recently published at
53 Fed. Reg. 52563 (Dec. 28, 1988), CIE 13/88 (Nov. 23, 1988),
note that since certain types of garments are closely related in
use, the Guidelines "are to be used as an aid in determining the
commercial designation and, hence, the classification of an
article."  Used as such, they "represent the present position of
the Customs Service."

     The Guidelines, at 5, describe women's coats as "[t]hree-
quarter length or longer garments ... and other garments such as
ski jackets, parkas and waist length jackets...."  The instant
merchandise is clearly not similar to any of the above garments.
In addition, the Guidelines also include within the coat category
"knit garments which otherwise would qualify as cardigan
sweaters, but extend below the mid-thigh or have a quilted
lining."  Based upon these statements, it is our opinion that if
the instant garments qualify as cardigans, they should be
classified as such.

     The Guidelines, at 20, define knit sweaters and cardigans
as:

          1)   Included in this category are garments
               commercially known as cardigans,
               sweaters, pullovers, sweater vests, etc.
               They cover the upper body from the neck
               or shoulders to the waist or below (as
               far as the mid-thigh area).

          2)   Sweaters in this category may have a
               collar treatment of any type, including
               a hood, or no collar, and any type of
               neckline; they may be pullover style or







               have full or partial front or back
               opening; they may be sleeveless or have
               sleeves of any length and any type of
               pocket treatment.  Sweaters may also
               have an attached scarf.  Cardigans have
               a full-front opening.  The presence of a
               turned down collar would not exclude a
               cardigan from the sweater designation.

                              * * *







          3)   Stitch count:

                    All garments reaching from the
                    neck area to the waist or as
                    far as mid-thigh, except
                    tailored suit coats, car
                    coats, sport coats, jackets,
                    robes and dressing gowns,
                    etc., having essentially 9 or
                    fewer stitches per 2
                    centimeters measured in the
                    horizontal direction and
                    meeting the general
                    description herein are
                    considered sweaters.

The instant merchandise clearly meets the above description, and
is properly classifiable as a cardigan sweater.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6110.10.2030, HTSUSA, textile
category 446, as sweaters, pullovers, sweatshirts, waistcoats
(vests) and similar articles, knitted or crocheted, of wool or
fine animal hair, other, sweaters, women's.  The applicable rate
of duty is 17 percent ad valorem.


                            Sincerely,





                      John Durant, Director
                   Commercial Rulings Division