CLA-2 CO:R:C:T 955083 jb
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Classification of a women's knit wearing apparel;
Statistical Note 3 to chapter 61, HTSUSA; both knit and purl
stitches must be counted in rib knit fabrics
Dear Mr. Lai:
This is in response to your letter, dated September 27, 1993,
on behalf of W.A.I.T., Inc., requesting classification of a women's
knit garment. A sample was provided to this office for examination
and will be returned under separate cover.
FACTS:
The sample submitted, referred to as style number 326W5, is
a women's knit turtleneck pullover with long sleeves. The pullover
consists of 100 percent wool fibers with an overall fabric
construction of 1 X 1 rib knit structure, with more than nine
stitches per two centimeters measured in the horizontal direction.
The garment also features two side slits extending upward from the
bottom of the pullover approximately six inches.
This garment was the subject of Pre-Classification Ruling (PC)
885504, dated
May 12, 1993, which classified the garment in subheading
6110.10.2080, HTSUSA, as a pullover, with visa category 438. PC
885504 took note of the rib knit fabric and indicated that the
stitch count was greater than nine stitches per two centimeters.
You dispute the finding in PC 885504 and claim that the
garment has a construction of eight stitches per two centimeters
and accordingly should be classified as a sweater, with visa
category 445/446.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section or
chapter notes, taken in order. Where goods cannot be classified
solely on the basis of GRI 1, the remaining GRI will be applied,
in the order of their appearance.
Chapter 61, HTSUSA, provides for articles of apparel and
clothing accessories, knitted or crocheted. Statistical Note 3 to
chapter 61, HTSUSA, 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 horizontal direction.
In a Headquarters' telegram, reference 009776, dated October
17, 1985, dispatched to import specialists, the issue of how to
count knit stitches on rib knit fabric was addressed. That
telegram stated:
For rib knits, which have wales that have knit stitches and
wales that have purl stitches, both must be counted, since both
represent recognized stitches in knitting technology. This can
be accomplished simply by counting both the wales of knit
stitches and the purl stitches in one inch of fabric, using one
side of the fabric. In the simplest terms you are counting the
number of columns of stitches in both the ridge and the valley
(a 1 X 1 rib would be 2, whereas a 2 X 1 rib would be 3 in each
ridge and valley). The count should be accomplished across
the full inch.
Both Statistical Note 3 to chapter 61, HTSUSA, and the
instructions in the telegram reflect the importance of accurate
stitch counting for proper classification determination. The
stitch count analysis undertaken by our Customs officers, following
the parameters outlined above, results in a finding of more than
nine stitches per two centimeters in the horizontal direction.
This is a stitch count which precludes classification as a sweater.
It is thus our belief that the garment is correctly classified as
a pullover, other, and not as a sweater.
HOLDING:
The submitted women's knit garment, referred to as style
number 326W5, is classified in subheading 6110.10.2080, HTSUSA,
which provides for, among other things, sweaters, pullovers and
similar articles, knitted or crocheted, of wool or fine animal
hair, other, other, women's or girls'. The applicable rate of duty
is 17 percent ad valorem and the quota category is 438.
The designated textile and apparel category may be subdivided
into parts. If so, 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 negotiations and changes, we suggest that your client
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an issuance of the U.S. Customs
Service which is updated weekly and is available at the local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories, your
client should contact the local Customs office prior to importing
the merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division