Classification of women's cotton knit garment; modofication of NYRL 846412

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. -2- 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 - 3 - 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