CLA-2 CO:R:C:T 954487 NLP
TARIFF NO: 6104.31.0000
Ms. Liese K. Nelson
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: Modification of PC 883442; boiled wool sweaters; subheading
6110.10.2080; HRL 952842
Dear Ms. Nelson:
This is in response to your letter of June 24, 1993, on
behalf of your client, Asian American Partners, in which you
requested a reconsideration of the classification of garment
style no. 0129639, that was part of Pre-entry Classification
Ruling (PC) 883442, dated March 23, 1993. Upon review, we are of
the opinion that the classification of this garment was incorrect
and this ruling modifies this classification.
FACTS:
Style no. 0129639 is a woman's 100% wool knit cardigan-
style garment with a full front opening that is fastened by five
large metal button closures. The garment has two pockets at
the waist, a shirt-type collar and long sleeves. The garment's
bottom, collar, sleeve ends and front placket are finished with
knit capping covered by a decorative leather trim. There is
decorative beading on the upper chest area of each of the front
panels. The garment is constructed with three main fabric panels
sewn together lengthwise, two of which are at the front. Smaller
panels form the upper front shoulders and the rear shoulder yoke.
There are two shoulder pads sewn inside the garment. The knit
fabric is constructed with more than nine stitches per two
centimeters measured in the horizontal direction.
PC 883442 classified style no. 0129639 in subheading
6110.10.2080, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for "[s]weaters, pullovers, sweatshirts,
waistcoats (vest) and similar articles, knitted or crocheted:
[o]f wool or fine animal hair: [o]ther: [o]ther: [w]omen's or
girls." The rate of duty for garments classified in this
subheading is 17% ad valorem and the textile category code is
438.
It is your position that this garment is made of "boiled"
wool and it should be classified in subheading 6104.31.0000,
HTSUS, which provides for "[w]omen's or girls' suits, ensembles,
suit-type jackets, blazers...knitted or crocheted: [s]uit-type
jackets and blazers: [o]f wool or fine animal hair." In support
of your position you cite Headquarters Ruling Letter (HRL)
952842, dated January 7, 1993.
ISSUE:
Is style no. 0129639, a boiled wool garment, classifiable in
subheading 6104.31.0000, HTSUS?
LAW AND ANALYSIS:
In HRL 952842 Customs reviewed New York Ruling Letter (NYRL)
869034, dated December 23, 1991, and NYRL 871108, dated February
25, 1992, which dealt with the classification of two styles of
women's knit apparel. The apparel at issue was made from boiled
wool fabric and was classified as jackets in subheading
6104.31.0000, HTSUS. HRL 952842 affirmed these classifications
holding that the boiled wool garments met the definition for
jackets in heading 6104, HTSUS, in that they had a tailored
appearance, were to be worn over other apparel and provided
considerable warmth to the wearer.
The garment at issue here is also made of boiled wool. In
addition, the garment is similar in design and construction to
the garments classified in HRL 952842. Therefore, it is our
position that the subject garment, style no. 0129639, is also
classifiable in heading 6104, HTSUS, and PC 883442 should be
modified accordingly.
HOLDING:
PC 883442 is modified in part. Style no. 0129639 is
classified in subheading 6104.31.0000, HTSUS, which provides for
"[w]omen's or girls' suits, ensembles, suit-type jackets,
blazers...knitted or crocheted: [s]uit-type jackets and blazers:
[o]f wool or fine animal hair." The rate of duty for garments
classified in this subheading is 68.3 cents/kg + 20% and the
textile category code is 435.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 the importer 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 updated
weekly and 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 883442
is partially modified to reflect the above classification
effective with the date of this letter. For purposes of future
transactions in merchandise of this type, PC 883442 will not be
valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division