CLA-2 CO:R:C:T 953411 NLP
Mr. Hank Schechtman
Popular Services Incorporated
22 Lincoln Place
Garfield, New Jersey 07026
RE: Modification of PC 871229; vests; sweaters; heading 6110;
statistical note 3 to Chapter 61; HRL 952086
Dear Mr. Schechtman:
On March 13, 1992, Customs issued Pre-entry classification
(PC) 871229, which classified various styles of women's wearing
apparel. After reviewing the subject classifications, we have
determined that the pre-entry classification of garment style
#02022 was incorrect and this ruling modifies that
classification. A sample of style #02022 was submitted for our
examination.
FACTS:
The article at issue, style #02022, is a woman's knit
sleeveless sweater and it is composed of 100% lambswool. The
stitch count of the knit fabric construction is nine or fewer
stitches per two centimeters measured in the horizontal
direction. The garment has a full-front, six-button opening, a
pronounced rib knit waistband, two pockets at the front below the
waist and a large opening at the armhole.
PC 871229 classified style #02022 as a woman's knit vest in
subheading 6110.10.2060, 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:
[v]ests, other than sweater vests: [w]omen's or girls. The rate
of duty is 17% and the applicable textile category is 459.
ISSUE:
Is style #02022 classified as a vest in subheading
6110.10.2060, HTSUS, or as a sweater in subheading 6110.10.2030,
HTSUS?
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. PC 871229 classified style #02022 as a vest in
subheading 6110.10.2060, HTSUS. However, Statistical Note 3 to
Chapter 61, Section XI, HTSUS, provides that:
For the purposes of this chapter, statistical
provisions for sweaters include garments, whether or
not known as pullovers, vests or cardigans, the outer
surfaces of which are constructed essentially with 9 or
fewer stitches per 2 centimeters measured in the
horizontal direction.
The sample garment is clearly a sleeveless sweater for HTS
tariff classification purposes. We have examined style #02022
and have determined that the fabric comprising the garment has a
stitch count of nine or fewer stitches per two centimeters
measured in the horizontal direction. Moreover, the fabric
forming the garment provides warmth to the wearer and it has
stretchable fabric. See, Headquarters Ruling Letter (HRL)
952086, dated August 12, 1992, wherein Customs classified a 100%
acrylic knit garment which extended from the neck to just above
the knees as a sweater based on its stitch count of fewer than
nine stitches per two centimeters measured in the horizontal
direction, its ability to provide warmth to the wearer and the
fabric's high degree of elasticity. Therefore, style #02022 is
correctly classifiable as a sweater 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."
HOLDING:
Style #02022 is classified 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."
The rate of duty is 17% ad valorem and the textile category is
446.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PC
871229 to reflect the above classification effective with the
date of this letter.
This ruling should be considered a modification of PC 871229
under 19 CFR 177.9(d)(1). It will not be applied retroactively
to PC 871229 (19 CFR 177.9(d)(2) and will not, therefore, affect
past transactions for the importation of the merchandise
classified under that ruling. However, for purposes of future
transactions in merchandise of this type, PC 871229 will not be
valid precedent.
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