Classification of a woman's upper body garment; Heading 6102vs. Heading 6110 Dear Mr. Lai:
Active· CBP ruling HQ 955357· Issued 1994-03-22
Ruling text
HQ 955357
March 22, 1994
CLA-2 CO:R:C:T 955357 CAB
CATEGORY: Classification
TARIFF NO.: 6110.20.2075
Mr. Ba-Sang Yeung
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W. Suite 475
Washington, D.C. 20036
RE: Classification of a woman's upper body garment; Heading 6102
vs. Heading 6110
Dear Mr. Lai:
This is in response to the inquiry of November 8, 1993, from
your office, requesting a tariff classification ruling for a
woman's upper body garment under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). A sample was submitted for
examination and will be returned under separate cover.
FACTS:
The submitted sample, Style No. 33.414, is a woman's upper
body garment constructed of 100 percent cotton material. The
material has more than nine knit stitches per two centimeters
measured horizontally. The garment has long sleeves with
elasticized cuffs, a kangaroo pocket on the lower front of the
garment, a hood and a partial frontal opening that extends from the
neck to the chest area secured by a metal zipper, and a drawstring
at the neck and bottom. The garment also contains an embroidered
crest on the pocket.
ISSUE:
Whether the instant garment is classifiable as a jacket in
Heading 6102, HTSUSA, or a
pullover in Heading 6110, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Headings 6102 and 6110, HTSUSA, are the potentially applicable
tariff classification headings for the subject merchandise.
Heading 6110, HTSUSA, provides for sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted. Heading 6102, HTSUSA, provides for women's or girls'
overcoats, windbreakers and similar articles, knitted or crocheted.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
The EN to Heading 6102, HTSUSA, state that garments classified in
that heading are generally worn over other clothing for protection
against the weather. You contend that the instant garment
possesses sufficient features to qualify as a pullover jacket under
Heading 6102, HTSUSA. It is important to note that there is no
provision for a "pullover jacket" in the nomenclature. Either the
sample pullover garment has the general characteristics of a
lightweight jacket and is classifiable in Heading 6102, HTSUSA, or
it is classifiable in Heading 6110, HTSUSA, as a pullover.
Customs has consistently determined that garments worn as
lightweight jackets are classifiable under Heading 6102, HTSUSA,
if they are worn as such, and intended for protection against the
elements. These jackets are usually not worn next to the skin, but
over other outer garments.
In this case, the instant article, which is a pullover
garment, is specifically provided for in Heading 6110, HTSUSA. The
garment is a pullover that is very similar in design to a
traditional "sweatshirt". The traditional sweatshirt is described
in the Textile Category Guidelines, CIE 13/88 at page 13, as:
[P]ullover style garments with long or short length sleeves,
snug fitting waist (elastic, drawstring, etc.) and cuffs. Pockets
are allowed. A wide variety of neck
treatments is permissible from crew,
boat, or V-neck to hood and turned-
down collar. The body of the
garment, as distinct from the cuffs,
waistband, neck and/or collar must
be of the familiar close-knit,
unpatterned material, significantly
napped on the inside.
In Headquarters Ruling Letter (HRL) 088289, dated February 11,
1991, Customs described garments which are similar to sweatshirts
and classified them under Heading 6110, HTSUSA. Those items
featured variations from the traditional sweatshirt, such as,
partial front zippers, hoods, and drawstrings at the waist. The
subject garment also contains variations from a traditional
sweatshirt. The differences include elasticized cuffs, a
drawstring waist, a kangaroo pocket, a partial frontal opening, and
a hood. It is a pullover garment that, in our view, is intended
for wear against the skin and not primarily as protection against
inclement weather, therefore, it is classifiable in Heading 6110,
HTSUSA, as an other garment. The instant pullover garment is not
classifiable as a sweatshirt because it contains characteristics
that deviate from the description of the traditional sweatshirt.
HOLDING:
Based on the foregoing, the Style No. 33.414 is classifiable
in subheading 6110.20.2075, HTSUSA, which provides for other
knitted cotton pullovers. The applicable rate of duty is 20.7
percent ad valorem and the textile restraint category is 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.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Source: rulings.cbp.gov — ruling 955357, retrieved 2026-10-12T05:28:44Z, republished verbatim. This digest is informational; only CBP issues binding rulings.