Modification of district ruling 852302 issued May 24, 1990; women's knit pullover of man-made fibers

HQ 087391 September 24, 1990 CLA-2 CO:R:C:G 087391 JS CATEGORY: Classification TARIFF NO.: 6110.30.1560 Brendan Kenny Harcrest International, Ltd. 350 Fifth Avenue New York, N.Y. 10118 RE: Modification of district ruling 852302 issued May 24, 1990; women's knit pullover of man-made fibers Dear Mr. Kenny: On May 24, 1990, a classification ruling was issued (district ruling 852302) which stated that the garment at issue, a woman's pullover constructed of 55% acrylic, 24% wool and 21% metallic fibers, was classified under subheading 6110.30.3055, HTSUSA, as a woman's pullover of man-made fibers. Upon further review, that classification is determined to be in error. FACTS: The merchandise at issue is stated to be a woman's knit pullover composed of 55% acrylic, 24% wool and 21% metallic fibers, style no. LG959. The garment has a round neckline capped by a metallic rib, sewn-in shoulder pads, long sleeves with rib knit cuffs, with a half inch metallic rib knit finishing both the cuffs and the bottom of the sweater, which extends past the waist. A metallic design appears throughout the body and sleeves of the garment. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes. Heading 6110, HTSUSA, provides for, inter alia, knitted or crocheted sweaters and pullovers. The Explanatory Notes, the official interpretation of the Tariff at the international level, state that this heading covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body. The garment at issue encompasses these attributes and is thereby included within this category. The error in district ruling 852302, however, occurred at the subheading level. Since the garment is composed of several textile materials, the predominant weight of which is man-made fibers (55% acrylic), including a percentage of wool fibers (24%), this merchandise is specifically contemplated by sub- heading 6110.30.1560 in the HTSUSA. Thus, classification in subheading 6110.30.3055, which appears later in the Schedule, is not in accordance with the principle of GRI 1, and is therefore incorrect. HOLDING: Pursuant to 19 CFR 177.9(d), district ruling 852302 is modified in the following respect. The correct classification is subheading 6110.30.1560, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair, other: women's or girls', textile category 438, and dutiable at the rate of 17% ad valorem. District ruling 852302 is modified accordingly pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Operations Division