CLA-2 CO:R:C:T 955335 NLP
Mr. Alan Siegal
Genghis Khan Freight Service Inc.
161-15 Rockaway Blvd.
Jamaica, New York 11434
RE: Modification of DD 884574; cardigan-style garment; heading 6110; HRL 954712
Dear Mr. Siegal:
On April 30, 1993, Customs issued to you District Ruling
Letter (DRL) 884575, which classified various women's garments
under the Harmonized Tariff Schedule of the United States
(HTSUS). Upon review, we are of the opinion that the
classification of style 12903, a women's cardigan-style garment,
was incorrect and this ruling modifies that classification.
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.
DD 884575 classified this garment in subheading
6110.10.2030, 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: [s]weaters:
[w]omen's." This classification was based on the garment having
a stitch count of 9 or fewer stitches per 2 centimeters measured
in the horizontal direction.
ISSUE:
Is garment style 12903 classified as a sweater in subheading
6110.10.2030, HTSUS?
LAW AND ANALYSIS:
Headquarters Ruling Letter 954712, dated November 8, 1993,
a copy of which is enclosed, deals with the classification of
garment style 12903. We determined that the fabric of this
garment has more than 9 stitches per 2 centimeters measured in
the horizontal direction. Therefore, pursuant to Statistical
Note 3, Chapter 61, Section IX, HTSUS, this garment cannot be
classified as a sweater at the 10 digit level. As a result, this
garment 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'."
HOLDING:
The classification of style 12903 in DRL 884575 is modified
accordingly. Style 12903 is classified in subheading
6110.10.2080, HTSUS. 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.
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)), DRL 884575
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, DRL 884575 will not be
valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division