U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Classification of women's knit jacket; 6102.20.0010, HTSUSA;not a cardigan because possesses several jacket features.
HQ 953612 June 9, 1993 CLA-2 CO:R:C:T 953612 SK CATEGORY: Classification TARIFF NO.: 6102.20.0010 Tommy Lai Hong Kong Economic and Trade Office British Embassy 1150 18th Street, N.W., ste. 475 Washington, D.C. 20036 RE: Classification of women's knit jacket; 6102.20.0010, HTSUSA; not a cardigan because possesses several jacket features. Dear Mr. Lai: This is in response to your letter of March 9, 1993, on behalf of I.B. Diffusion L.P., requesting a binding classification ruling for a women's knit upper body garment. A sample of the garment was submitted for Customs' examination and will be returned to you under separate cover. FACTS: The submitted sample, referenced style 77306, is a women's knit upper body garment made from 100 percent cotton fibers. 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 and a baseball-style crew neckline. The sample has shoulder pads, two inset pockets at the side near the waist, one chest pocket and two inside shoulder pockets. There are decorative plastic beads and sequins on the chest pocket and on the back of the garment. This garment covers the wearer's torso from the neck and shoulders to below the waist and it is intended for wear over other garments. ISSUE: Whether classification of the article at issue is proper under heading 6102 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's jackets, or under heading 6110, HTSUSA, which provides for cardigans? - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Upon examination, it is apparent that the garment at issue possesses several characteristics which indicate it is properly classifiable as a women's jacket. Features such as the ribbed waistband, ribbed cuffs, heavy duty zipper and pockets at the waist are all indicative of this garment's status as a jacket. Moreover, this garment is clearly intended to be worn over other wearing apparel. HOLDING: Style 77306 is classifiable under subheading 6102.20.0010, HTSUSA, which provides for "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 categories may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office. Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division