'The Comfy' Sweatshirt-Blanket Is a Garment, Not a Blanket, DOJ Argues in Motion for Judgment
Products imported by Cozy Comfort are "pullovers" or "sweatshirts" not "blankets" or "other garments," DOJ said in a Nov. 3 motion for judgment in a tariff classification case at the Court of International Trade (Cozy Comfort Company v. U.S., CIT # 22-00173).
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
The only Harmonized Tariff Schedule subheading that describes the item's 100% polyester construction and use of two separate knitted fabrics is 6110.30.30, which applies to "pullovers" that are knitted or crotched, DOJ said.
"Pullover" is not defined in the HTS. Citing CBP's Informed Compliance Publication, CIT rulings and dictionary definitions, DOJ argued that the Comfy met the common meaning of “pullover” as a knitted or crocheted article of clothing worn by pulling over one’s head that covers the upper parts of the body. DOJ noted that Cozy Comfort admitted the article emulated a men’s hooded sweatshirt in design with features such as "a front panel, a back panel, long sleeves, ribbed cuffs, an opening for the head, an opening for the waist, fleece or microfleece, a hood, and a marsupial pocket for the hands on the front." In addition, Cozy Comfort had marketed the item as a sweatshirt at times and referred to it as such in official filings at the patent office and in commercial invoices and other documents, DOJ said.
Cozy Comfort's argument in its July complaint that the item was specifically excluded from HTS heading 6110 because of its sherpa-lining (see 2206300043) is based on a misinterpretation of the law and a misreading of CBP's compliance publication, DOJ said.
If the court finds that 6110.30.30 is not the correct classification, DOJ argued, heading 6110 is still correct because the item is a "similar article" to sweaters, pullovers, sweatshirts and waistcoats. The U.S. Court of Appeals for the Federal Circuit has interpreted the phrase “similar articles” within heading 6110 to encompass items that cover the upper body, provide warmth, are suitable for wear over other clothing, and that do not protect against wind, rain or extreme cold. The Comfy fits these descriptions, DOJ said. In addition, the features noted above (front and back panels, long sleeves, etc.) are substantially similar to those found in pullovers and similar articles, DOJ said.
The comfy is not properly classified under any of the headings offered by Cozy Comfort, DOJ said. The item is not a "blanket" under heading 6301 because its features "do not comport with the common meaning of a blanket." Unlike a blanket, The Comfy includes an opening for the head, a hood, long-sleeves with ribbed cuffs, DOJ said. Contrary to Cozy Comfort's argument, the item is "readily distinguishable" from the "Snuggie" which CIT classified as a blanket in Allstar Marketing Group v. U.S. because of its dimensions and rear closure, DOJ said.
The comfy is neither an "other made up article" of HTS heading 6307 or an "other garment" under HTS heading 6114 because it is adequately described in specific subheadings and doesn't need to fall into a basket provision, DOJ said.