CBP looks at design features associated with tailored suiting: structured shoulders, a full-length front opening with buttons or similar fasteners, and a cut intended to be worn over a dress shirt. A knitted cardigan with a casual cut and no structured tailoring is more likely classified as a sweater. When a garment sits on the boundary, a binding ruling or reference to published CBP rulings on similar styles is advisable.

Lining alone does not change the essential character of a knitted jacket for classification purposes — the outer fabric's construction (knitted or woven) and the garment's design remain the primary determinants. However, a fully lined knitted jacket may attract scrutiny if the lining obscures the knitted construction, so importers should be prepared to provide fabric specifications.