CLA-2 CO:R:C:T 954873 CMR
TARIFF NO: 6110.90.0066
Harold Grunfeld, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
New York, New York 10167-0002
RE: Classification of certain open-work crocheted upper body
garments; sweater v. vest
Dear Mr. Grunfeld:
This ruling is in response to your request of July 8, 1993,
on behalf of Mast Industries, regarding the classification of
certain open-work crocheted garments which will be imported by your
client from Hong Kong. Four sample garments were received by this
office along with your submission. You have withdrawn your request
for classification regarding style LT6335. Therefore, it is not
discussed herein.
FACTS:
The samples at issue are women's openwork crocheted,
sleeveless garments constructed of 55 percent ramie and 45 percent
cotton fibers. Style LT6430 has a three button, full-front opening
and a V-neckline. The garment is constructed with an openwork
crocheted pattern of six-petal flowers with solid petals. A
smaller version of the flower pattern is used as an edging at the
neck, placket, armholes and bottom.
Style LT6431 has a three button, full-front opening and a V-
neckline. The garment is constructed with an openwork crocheted
pattern of eight-petal flowers with open petals inside an eight-
pointed circular design alternating vertically with a diamond-
shaped design. The garment features scalloped edging at the neck,
placket, armholes and bottom.
Style LT6432 has a seven button, full-front opening and a V-
neckline. The garment is constructed with an openwork crocheted
pattern featuring a recurring diamond pattern that is stitched -2-
about 3-1/2 inches apart in a vertical direction and about 3 inches
apart in a horizontal direction. It has scalloped edging at the
neck, placket, armholes and bottom.
ISSUE:
Are the submitted samples classifiable as sweater vests or
simply as vests of heading 6110, HTSUSA?
Is statistical note 3, Chapter 61, applicable to the garments
at issue and if so, how are stitches in openwork crocheted garments
to be counted?
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
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]."
Heading 6110, HTSUSA, provides for sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted. It is agreed that the samples at issue, consisting of
a 55 percent ramie/45 percent cotton blend, are classifiable within
subheading 6110.90.00, HTSUSA, which provides for the articles of
heading 6110, of other textile materials. The classification issue
of whether the garments are sweater vests or simply vests becomes
relevant at the statistical level where a distinction is made
between these articles for classification purposes. If
classifiable as sweater vests, the garments fall in subheading
6110.90.0042, HTSUSA, and are subject to textile category 845; if
classifiable as vests, other than sweater vests, the garments fall
in subheading 6110.90.0066, HTSUSA, subject to textile category
859.
Statistical note 3 of Chapter 61 provides:
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 horizontal direction.
Your submission contains two arguments for classification of
the subject garments as vests. The first argument is that
statistical note 3 of Chapter 61 does not apply to openwork
crocheted garments. The second argument is that openwork crocheted
vests are commonly and commercially known as vests and not as
sweater vests. We will address the latter argument first. -3-
The existence of statistical note 3, defining sweaters for
purposes of chapter 61, makes your second argument irrelevant.
Whether these garments are commonly and commercially known as vests
or as sweater vests is immaterial to their classification at the
statistical level if they meet the definition of sweaters provided
in statistical note 3.
As to your first argument, Chapter 61, Note 1, provides that
the chapter applies to made up knitted or crocheted articles. As
the language of statistical note 3 does not limit its application
to knit garments or crocheted garments not containing openwork, we
reject your proposition that the statistical note does not apply
to any openwork crocheted garments.
We do agree that certain crocheted garments are not subject
to statistical note 3 due to the nature of the construction of the
garment. In order to apply the note, rows of stitches which may
be counted in the horizontal direction must exist somewhere in the
construction of the body of the garment. Certain openwork
crocheted garments, especially crocheted garments consisting of
floral patterns linked together, do not contain rows of stitches
in the body of the garment that may be counted. Samples LT6430
and LT6431 are such garments.
Sample LT6432 does contain rows of stitches in the body of the
garment; however, these rows of stitches, which may be counted in
the horizontal direction, exist only in a small decorative diamond
pattern interspersed among the diagonal openwork stitches which
make up the basic construction of the body of the garment. Rows
of stitches which are only present in small, decorative patterns
which are widely interspersed throughout the body of a openwork
crocheted garment are not to be considered in applying statistical
note 3 as the basic stitch construction of the crocheted garment
does not truly consist of these stitches; they merely serve as
decorative additions. Likewise, rows of stitches which are part
of trim of a crocheted garment should not be utilized in applying
statistical note 3. In counting stitches for determining if a
garment is a sweater within the meaning of statistical note 3,
stitches should be counted from the body of the garment, not from
the trim.
As none of the three garments at issue contains crocheted
stitches that may be counted in the horizontal direction within
the construction of the body of the garment, statistical note 3
cannot be applied to them. As these garments do not meet the
definition of a "sweater" within the statistical note, the garments
are classifiable as vests.
-4-
The classification decision herein should not be interpreted
as excluding all openwork crocheted garments from application of
statistical note 3. Please note that openwork garments with
limited openwork and consisting of a basic stitch construction that
allows for counting of stitches in the horizontal direction from
the body of the garment may be susceptible to application of the
statistical note.
HOLDING:
Styles LT6430, LT6431 and LT6432 are classifiable as women's
vests of other textile materials in subheading 6110.90.0066,
HTSUSA, textile category 859, dutiable at 6 percent ad valorem.
The designated textile and apparel category 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 you 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