Reconsideration of NY N265194; Tariff Classification of men’s knit cardigan from Vietnam

HQ H268653 April 28, 2016 CLA-2 OT:RR:CTF:TCM H268653 GaK CATEGORY: Classification TARIFF NO.: 6110.30.3053 Anh Halliburton Design Resources, Inc. 7007 College Blvd, Suite 700 Overland Park, KS 66211 RE: Reconsideration of NY N265194; Tariff Classification of men’s knit cardigan from Vietnam Dear Ms. Halliburton: This letter is in response to your request of July 23, 2015, for reconsideration of New York Ruling Letter (“NY”) N265194, dated June 9, 2015, issued to Design Resources, Inc. (“Design Resources”), as it pertains to the tariff classification of men’s upper body garment Style J15-00035 (“garment”) under the Harmonized Tariff Schedule of the United States (“HTSUS”). In that ruling, U.S. Customs & Border Protection (“CBP”) classified the subject garment in heading 6110, HTSUS, and subheading 6110.30.3053, HTSUS, which provides for: “[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other”. For the reasons stated below, we affirm NY N265194. In NY N265194, the garment was described as: [A] men’s hooded cardigan constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 29 stitches per two centimeters counted in the horizontal direction. Style J15-00035 has a self-fabric hood that has a drawstring and a mesh knit fabric lining; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; a logo on the right side chest; contrast color inserts on the undersleeves that extend to the garment sides; two slant pockets on the front panels; a hanger loop at the rear neckline; and a self-fabric bottom band. In your request for reconsideration, you assert that the garment is classified in heading 6101, HTSUS, which provides for: “[m]en's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103”. You submit that the instant garment is a jacket of heading 6101, HTSUS, because you believe that the garment is designed to be worn over another garment, for protection against the elements; it covers the upper body from the neck area to the waist area, and is less than mid-thigh length; and it has a full front opening with long sleeves. You further explain that the garment is designed to be worn as a jacket over the mid-layer garments such as a long sleeve tee, ¼ zip pullovers, fine-gauge sweaters, and/or with long sleeve woven shirts for dress-up events. You indicate that the sale of this item is mostly strong in the fall and winter seasons, which suggests that consumers are wearing the garment as a part of their cold-weather gear. However, you did not provide any support for the assertion that the garment is designed for protection against the elements. The Explanatory Notes to heading 6101, HTSUS, provide that “this heading covers a category of knitted or crocheted garments for men or boys, characterized by the fact that they are generally worn over all other clothing for protection against the weather.” (Emphasis added). Explanatory Note 61.01. In Headquarters Ruling Letter (“HQ”) 965880, dated December 20, 2002, CBP considered whether a garment is properly classified under heading 6101 or heading 6110, HTSUS, and discussed how a garment may be considered to provide “protection against the weather”. The merchandise in HQ 965880 was also a men’s upper body garment. The outer shell was constructed from a lightweight 100% polyester, finely knit, double-faced fleece fabric. The garment had a stand-up collar, a partial front opening with a seven inch zipper closure and a covered placket with a snap at the neck. The garment was lined with a 100% nylon knit fabric, and the lining was coated with polyurethane on the inner surface. The garment was specifically advertised as being 100% waterproof and that its proprietary fabric offered lightweight warmth during exercise, and provided perspiration management which functioned to maintain an even body temperature while providing light insulation. The hang-tag also stated that the garment “allows for superior function in cool and windy conditions”. CBP concluded that the garment is a “jacket” properly classified under heading 6101, HTSUS, because the garment will generally be the wearer’s final outer garment and provide a level of protection from the weather, primarily because of the polyurethane coated lining, which rises to the level of warmth and protection afforded by garments of heading 6101, HTSUS. Based upon our examination of the garment at issue in NY N265194, it does not have the features of an outerwear garment of heading 6101, HTSUS. In view of the foregoing, we find that the subject garment, Style J15-00035, is not a jacket of heading 6101, HTSUS, and affirm NY N265194, dated June 9, 2015. Sincerely, Myles B. Harmon, Director Commercial Trade Facilitation Division