The tariff classification of a woman’s cardigan from Hong Kong

NY K84154 April 19, 2004 CLA-2-61:RR:NC:TA-359:K84154 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Alan Siegal Genghis Khan Freight Service, Inc. 161-15 Rockaway Boulevard, Suite 306 Jamaica, New York 11434 RE: The tariff classification of a woman’s cardigan from Hong Kong Dear Mr. Siegal: In your letter dated March 11, 2004, on behalf of your client, William Rondina, Inc., New York, New York, you requested a classification ruling. Your sample is returned as requested. Style 105028 is a woman’s cardigan that is made from different materials. The cardigan features a full-front opening with a zippered closure, long sleeves that are hemmed, a shirt-type collar, a hemmed bottom and inside shoulder pads. The front panels consist of knitted pleather strips that are sewn over an openwork knit backing. The fiber content of the pleather fabric is 60% polyester, 40% polyurethane, while the fiber content of the openwork knit is 80% polyester, 20% spandex. The sleeves and the back panels consist of a double knit fabric which has a fiber content of 100% wool. This office cannot ascertain whether the knit fabric pleather strips are pile fabric or brushed knit fabric. If the strips of fabric are pile fabric, even though coated, they are precluded from being fabric of heading 5903, HTS, by virtue of Chapter 60, Note 1(c), HTS, which states, This chapter does not cover --- knitted or crocheted fabrics, impregnated, coated, covered or laminated, (which) remain classified in heading 6001. For this reason we consider the front panels to be constructed of the knit fabric of Chapter 60, HTS. If the fabric of the front panels is a brushed knit, then it is a coated fabric of heading 5903 HTS, and the cardigan could be eligible for classification as a garment in heading 6113, HTS. However, it is a fundamental principle of tariff classification that the General Rules of Interpretation (the GRI’s) must be applied in sequence. GRI 1 states that, among other things, classification is determined according to the terms of the headings. In Treasury Decision (T.D.) 91-78, which dealt with the scope of headings 6113 and 6210 and the meaning of the term “made up” within the context of those headings, headquarters ruled that (1) it is the outer shell that determines classification and (2) a garment must be “advanced to the state where its final identity is certain” in order for headings 6113 or 6210 to apply. In the case of the woman’s cardigan we believe that the presence of substantial areas of non-qualifying knitted fabric (the back and the sleeves) precludes a finding that the fabric of the cardigan is “made up” of a fabric of heading 5903. This conclusion is reinforced by the fact that even the sewn on individual pleather strips that constitute the exterior of the front panels do not, by the nature of their construction, protect the front of the wearer’s body from the elements. Therefore, the woman’s cardigan is not classified in heading 6113, HTS. The essential character of the cardigan is determined by the front panels which are made from pleather, a man-made fiber fabric. GRI 3(b), HTS, noted. The applicable subheading for the woman’s cardigan, Style 105028, will be 6110. 30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division