CLA-2 CO:R:C:T 956183 CMR
Mr. B.S. Yeung
Hong Kong Economic & Trade Office
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036
RE: Classification of a men's knit pullover garment; stitch
count; HK 156/93
Dear Mr. Yeung:
This ruling is in reponse to your request of March 31, 1994,
on behalf of Value City Imports, regarding the classification of
a men's cotton knitted pullover, style 6260. A sample was
received with your request.
FACTS:
The garment at issue, style 6260, is a men's 100 percent
cotton knit pullover garment. The garment features a rib knit
crew neckline, long sleeves with rib knit cuffs and a hemmed
bottom with side slits and a tail.
You indicate in your letter that the garment is made of a
rib knit fabric and has 17 stitches per 2 centimeters measured in
the horizontal direction. Therefore, you believe the garment
should fall within category 338/339.
ISSUE:
Does style 6260 have 9 or fewer stitches per 2 centimeters
measured in the direction the stitches were formed and thus
qualify for classification as a sweater?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
-2-
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
There is no dispute that the pullover garment is
classifiable in heading 6110, HTSUSA, which provides for
sweaters, pullovers, sweatshirts, waistcoats (vests) and similar
articles, knitted or crocheted. This issue is whether the
garment is classifiable as a sweater at the statistical level
based upon the number of stitches per 2 centimeters present on
the outer surface of the fabric of the garment.
Statistical Note 3, Chapter 61, states:
For 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 direction the stitches were
formed, and garments, known as sweaters, where, due to their
construction, the stitches on the outer surfaces cannot be
counted in the direction the stitches were formed.
In your letter, you state that the garment is made of a rib
knit fabric. A close examination of the fabric of the garment
reveals that it is not a rib knit fabric, but a complex double
knit fabric construction wherein a jersey knit face fabric is
joined during the knitting process to a finely knit back fabric.
The face and back fabrics are knit simultaneously and joined by a
common loop stitch. When separated, an examination of the face
fabric makes clear that it is not a rib knit as there are no
alternating knit and purl stitches.
Following the language of the statistical note 3, cited
above, we must count the stitches on the outer surface of the
garment, i.e, in this case, the jersey knit face of the fabric.
Counting these stitches, the front and back panels measure 9
stitches per 2 centimeters. Thus, according to the statistical
note, the instant sample is classifiable as a sweater at the
statistical level.
We note that style 6260 was the subject, in part, of NYRL
892127 of November 12, 1993, issued to American Eagle Outfitters
(a.k.a. Value City Imports). The sample garment submitted for
that ruling had a stitch count of 10 stitches per 2 centimeter
and therefore was classified as a pullover in subheading
6110.20.2065, HTSUSA, textile category 338. We will not revoke
NYRL 892127 as it is correct on its face in that the garment
submitted for the ruling letter had greater than 9 stitches per
two centimeters. As the sample garment submitted here has a -3-
different stitch count, although the style number may be the
same, it is a different garment and thus, NYRL 892127 is not
applicable to this garment.
HOLDING:
The submitted sample has a stitch count of 9 stitches per 2
centimeters and thus, is classifiable as a sweater at the
statistical classification level pursuant to statistical note 3,
Chapter 62. Therefore, the submitted garment is classifiable in
subheading 6110.20.2010, HTSUSA, textile category 345, currently
dutiable at 20.3 percent ad valorem. As this ruling concerns a
shipment that was entered in 1993, the duty rate for
6110.20.2010, HTSUSA, at that time was 20.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division