Classification of women's cotton knit garments

HQ 085287 October 21, 1989 CLA-2 CO:R:C:G 085287 DRR CATEGORY: Classification TARIFF NO.: 6110.20.2075 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 garments Dear Mrs. Wai: This is in reference to your letter dated July 27, 1989, requesting the classification of women's 100 percent cotton knit garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue is represented by a sample of a women's cardigan garment of 100 percent cotton knit fibers. 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 without means of closure and long sleeves without cuffs. It has two patch pockets below the waist, inside shoulder pads and a hanger loop in the back between the shoulders. The garment extends from the neck and shoulders to the top of the thighs. In your letter you state that you believe that the garment is properly classified in category 335 for quota purposes because it has no closure. ISSUE: Whether the garments at issue are classifiable under subheading 6110.20.2075, HTSUSA, category 339. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), -2- 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 garments at issue to be classified under a heading for coats, and therefore subject to category 335, they must be described in either Heading 6102, HTSUSA, which provides for women's knit overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, or in Heading 6104, HTSUSA, which provides for suit- type jackets. The Explanatory Notes to the HTSUSA may be consulted for guidance as to the correct interpretation of the various HTSUSA provisions. The Explanatory Notes for subheading 6102 state that the garments classified in that Heading are generally worn over other clothing for protection against the weather. The subject garments, which do not have closures for the front, are not within the coverage of Heading 6102. Nor are the garments tailored, so they are therefore excluded from Heading 6104. HOLDING: The garments at issue are classifiable under subheading 6110.20.2075, HTSUSA, as sweaters...and similar articles, knitted or crocheted, of cotton, other, other, women's, with a duty rate of 20.7 percent ad valorem and subject to quota category 339. 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 you 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 your local Customs office. Your sample is being returned to you, as requested. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: A.D., N.Y. Seaport rimmer library/peh 085287