CLA-2 CO:R:C:T 954712 NLP
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036
RE: Cardigan-style garment; heading 6110; Statistical Note 3, Chapter 61, Section IX; GRIs 3 and 6; essential character; HRL 088555
Dear Mr. Lai:
This is in response to your letter of July 26, 1993, in
which you requested the tariff classification for a women's wool
knit garment under the Harmonized Tariff Schedule of the United
States (HTSUS). A sample of the garment was submitted for our
examination.
FACTS:
The garment in question, style 12903, is a women's finely
knit upper body garment that is comprised of 100% wool fibers.
The garment has a deep V-neckline, a full-front opening with a
one-button closure and long sleeves. It is loose fitting and has
inside shoulder pads. The garment is designed to extend below
the waist of the wearer.
The knit fabric of the garment consists of 2 vertical
repeating patterns. The longer pattern measures 2 inches long
and it consists of a 1x1x1x1x1x3 rib knit construction. In this
pattern there are 14 stitches per 2 centimeters measured in the
horizontal direction. The shorter pattern is 3/4 of an inch long
and it consists of double knit stitches. In this pattern there
are 9 stitches per 2 centimeters measured in the horizontal
direction. These 2 vertical patterns continue over the entire
garment, except that the last 7-3/4 inches of the bottom of the
garment, in both the front and back, consists solely of the rib
knit construction.
ISSUE:
What is the tariff classification of the 100% wool knit
cardigan-style garment?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 6110, HTSUS, provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted." The submitted article resembles a sweater both in
use and appearance and is classifiable in heading 6110, HTSUS.
Sweaters are only provided for under heading 6110, HTSUS, at
the statistical level. In this regard, Statistical Note 3,
Chapter 61, Section IX, HTSUS, which provides the criteria for
the classification of sweaters, states the following:
For the purposes of this chapter, statistical provisions for sweaters include garments, whether or not known
as pullovers, vests or cardigans, which are constructed
essentially with 9 or fewer stitches per 2 centimeters measured
in the horizontal direction.
The garment at issue is constructed of a wool knit fabric
with 2 repeating patterns that each have a different stitch
count. The first pattern is a rib knit with 14 stitches per 2
centimeters measured in the horizontal direction and the second
pattern is a double knit with 9 stitches per 2 centimeters
measured in the horizontal direction. Therefore, based on the
stitch counts, this garment could be classified as a sweater in
subheading 6110.10.2030, HTSUS, or as other than a sweater in
subheading 6110.10.2080, HTSUS.
It must be recognized that the application of the GRIs to
the statistical annotations is not required under the HTS. GRI
6, which incorporates GRIs 1 through 5 in classifying goods at
the subheading level, is limited to the determination of the
legal classification of the merchandise. By contrast, the
determination of the appropriate statistical annotation is a
matter committed to the authority of the Committee established by
section 484(e), Tariff Act of 1930. Accordingly, there is no
legal requirement that GRI 6 apply to the determination of the
appropriate statistical annotation. See, Headquarters Ruling
Letter 088555, dated March 21, 1991.
It is our opinion, however, that GRI 6 can apply at the 10
digit level. This will occur only where there is an existing
question as to which statistical annotation applies and where no
other rule will resolve the matter. Therefore, in the instant
case, as there is a question regarding which statistical
annotation applies and there is no other rule that will resolve
the matter, we will utilize GRI 3, pursuant to GRI 6, in
determining the classification of the subject garment at the
statistical level.
GRI 3 states, in pertinent part, the following:
When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be classified as if they consisted of the
material
or component which gives them their essential character, insofar as this criterion is applicable.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to GRI 3(b) provide an interpretation of
the term "essential character". EN VIII to GRI 3(b), page 4,
states that:
(VIII) The factor which determines essential
character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or
component, its bulk, quantity, weight or
value, or by the role of a constituent material
in relation to the use of the goods.
It is our position that the rib knit fabric constitutes the
essential character of the garment as it comprises, by a
considerable amount, the greater surface area of the garment's
fabric. Once we have determined that this fabric provides the
essential character, it is this fabric that determines the
garment's classification. Therefore, as this fabric has more
than 9 stitches per 2 centimeters measured in the horizontal
direction, the subject garment is classified as other than a
sweater in subheading 6110.10.2080, HTSUS.
HOLDING:
Style 12903 is classified in subheading 6110.10.2080, HTSUS,
which provides for "[s]weaters, pullovers, sweatshirts,
waistcoats (vests) 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 is 17% ad valorem and the textile
category code is 438.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division