CLA-2 RR:TC:TE 960380 RH
Ms. Kathy Redey
Import Specialist
Eddie Bauer, Inc.
15010 N. E. 36th Street
Redmond, Washington 98052
RE: Request for reconsideration of NY A89128; Sweaters;
Statistical Note 3 to Chapter 61,
HTSUSA; racked rib stitches; stitch count
Dear Ms. Redey:
This is in reply to your request for reconsideration of New York
Ruling Letter (NY) A89128, dated December 4, 1996, concerning the
classification of two garments, styles 081-7477 and 081-7475.
You do not dispute the classification of the other garments in
that ruling, styles 081-7479, 081-7472 and 081-7489.
FACTS:
The two garments under consideration, styles 081-7477 and 081-7475, are constructed from knit fabric which consists of 80
percent cotton and 20 percent nylon fibers. Style 081-7477 is a
short sleeved cardigan with a full-frontal opening, buttons, a V-neckline and a rib knit waistband. Style 081-7475 is a
sleeveless pullover with a U-neckline and a rib knit waistband.
In NY A89129, Customs classified both garments as knitted cotton
sweaters under subheading 6110.20.2020 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), having a stitch
count of 9 or fewer stitches per 2 centimeters (cm).
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You state that the type of knit used on these garments is a
racked rib stitch and that both the ridges and valleys should be
counted. In your opinion, the stitch count is 15 stitches per 2
cm horizontally and 16 stitches per 2 centimeters vertically.
You believe that the garments should have been classified under
subheading 6110.20.2075, HTSUSA, as other pullovers.
ISSUE:
Are the garments classifiable under subheading 6110.20.2020,
HTSUSA, as sweaters with 9 or fewer stitches per 2 centimeters
measured in the direction the stitches were formed or under
subheading 6110.20.2075, HTSUSA, as a pullover with more than
nine stitches measured in the direction the stitches were formed?
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. Heading 6110
encompasses knitted or crocheted sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles.
Statistical Note 3, Chapter 61, reads:
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 surface cannot be counted in the
direction the stitches were formed. [Emphasis
supplied].
In accordance with Statistical Note 3, Customs held that only the
stitches on the outer surface of a garment are counted to
determine if it is classifiable as a sweater. Headquarters
Ruling Letter (HQ) 956183, dated January 27, 1995. See also, HQ
953611, dated January 24, 1994.
In this case, a Customs National Import Specialist reexamined the
samples in question and concluded that they involve "[a] complex
arrangement of knit, tuck and rib stitches plus racking that form
a racked cardigan construction [and] [t]here are no rib knit
stitches showing forth on the outside surface of the fabric; only
the racked stitches are visible."
Based on the expertise of the National Import Specialist and the
principles set forth in Statistical Note 3, Chapter 61, we affirm
Customs holding in NY A89128. - 3 -
HOLDING:
Garment styles 081-7477 and 081-7475 are classifiable as women's
other knitted cotton sweaters under subheading 6110.20.2020,
HTSUSA. They are dutiable at the general column rate of 19.4
percent ad valorem and the textile category is 345.
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 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 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