CLA-2 OT:RR:CTF:TCM W968256 ASM
Ms. Hazel D. Ericta
Import Specialist
C.F.L. Enterprise Ltd.
149 Fifth Avenue
Fifth Floor
New York, NY 10010
RE: Request for reconsideration of NY M82427; Tariff Classification of
Woman’s Knit Pullover
Dear Ms. Ericta:
This is in response to a request for reconsideration, made on behalf of your company, C.F.L. Enterprise Ltd., of Customs and Border Protection (CBP) New York Ruling letter (NY) M82427, dated April 27, 2006, which classified a woman’s knit pullover in subheading 6110.20.2079 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples have been submitted to CBP for examination and include a sample of the completed garment as well as component pieces.
FACTS:
The subject article is a woman’s pullover constructed of 100 percent cotton, 2x2 rib knit fabric, identified as Style Number 99052-07VW (black) and 99053-07VW (white). The garment features long sleeves and a turtleneck collar. The outer surface of the fabric measures more than 9 but equal to or less than 18 stitches per 2 centimeters measured in the direction in which the stitches were formed.
In NY M82427, CBP classified the subject article as an “Other” knit pullover in subheading 6110.20.2079, HTSUSA. CBP noted that the front and back panels only had partial lines of demarcation.
ISSUE:
Whether or not the subject garment is properly classified as a woman’s “knit to shape” article in subheading 6110.20.2077, HTSUSA, or as an “Other” article in subheading 6110.20.2079, HTSUSA?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule 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 may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In your submission, you asserted that after reexamining and reviewing the set of panels and components, you found that there is a continuous line of pointelle on both front and back panels which form the neckline. You further asserted that both panels were cut along this line during the course of linking with the neck component. Thus, we presume you have recommended classification of this garment as a woman’s “knit to shape” article in subheading 6110.20.2077, HTSUSA.
The express terms of subheading 6110.20.2077, HTSUSA, specify that in order to classify a garment as a “knit to shape” article, the garment must meet the terms of Statistical Note 6 to Chapter 61, HTSUSA. Chapter 61, Statistical Note 6, HTSUSA, provides as follows:
* * *
For the purposes of statistical reporting under heading 6110, the term “knit to shape” means garments knit to shape on flat-knitting machines, having a stitch count exceeding 9 stitches per 2 centimeters, but less than or equal to 18 stitches per 2 centimeters, measured on the outer surfaces of the fabric, in the direction on which the stitches are formed. For purposes of this statistical note, in the instances where both knit and purl stitches are usually counted, the purl stitches will be
disregarded, and only the knit stitches on the outer surface of the fabric will be counted. All of the garment’s components, which include, but are not limited to, collars, plackets, cuffs, waistbands and pockets, are knit to shape. All of the components are assembled by looping and linking, including the side seams.
* * *
In addition, the CBP Informed Compliance Publication (ICP), Country of Origin of Knit To Shape Apparel Products, revised March 2006, defines the term, “lines of demarcation”, and the manner in which these lines can be created. It is important to note that, in all instances, the lines of demarcation must be continuous. The ICP sets forth CBP’s position on “knit to shape” and “lines of demarcation” by summarizing the rationale in three rulings: Headquarters Ruling Letter (HQ) 960516, dated July 14, 1998, HQ 961828, dated July 27, 1998, and HQ 961981, dated September 3, 1998, which clarified CBP’s interpretation of “knit to shape”. Specifically, the ICP noted that a garment panel would be considered “knit to shape” if it features:
a. lines of demarcation which are continuous, with clear starting and
ending points, thus, “clear and unambiguous” lines of demarcation;
and
the lines are created by a change in pattern which is knit directly
into the fabric; and
c. a self-start bottom
After a careful examination of the front and back panels, we note that the lines of demarcation are begun as dropped courses of knit stitches which alters the knit pattern of the fabric beginning about 3 inches from the edge of the fabric (measured from the side) and continuing for about 1 and ¾ inches. It then reverts back to a 2 x 2 rib stitch for 2 inches, then resumes the dropped courses of knit stitches for another 1 and ¾ inches. Finally, the stitches revert back to a 2 x 2 rib stitch for the rest of the fabric. This configuration leaves a space of two full inches that is not delineated by a continuous line of demarcation. This discontinuity is even more marked on the back panel where the dropped course of knit stitches begins 4 inches from the edge, drops for 1 inch, resumes a 2 x 2 rib stitch for 4 inches, drops for an inch, and finishes to the edge with the 2 x 2 rib stitch. This leaves a space of 4 inches on the back neckline that is not clearly delineated by a continuous line of demarcation.
In view of the fact that the lines of demarcation on both the front and back panels of the subject garment are not continuous, these panels do not have clear and unambiguous lines of demarcation. Accordingly, they are not considered “knit to shape” within the meaning of Statistical Note 6 to Chapter 61, and cannot
be classified within subheading 6110.20.2077, HTSUSA. The subject merchandise is properly classified as an “Other” woman’s pullover in subheading 6110.20.2079, HTSUSA.
HOLDING:
The subject woman’s knit pullover, identified as Style Number 99052-07VW (black) and 99053-07VW (white), is correctly classified in subheading 6110.20.2079, HTSUSA, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Other: Other: Women’s or girls’: Other”. The general column one rate of duty is 16.5 percent ad valorem. The textile category code is 339.
Please note that the duty rates set forth in this ruling letter are merely provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY M82427, dated April 27, 2006, is affirmed.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division