Classification of a women's knitted pullover garment with hood; stitch count

HQ 956852 December 8, 1994 CLA-2 CO:R:C:T 956852 CMR CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. B.S. Yeung Hong Kong Economic & Trade Office British Embassy 1150 18th Street, N.W. Suite 475 Washington, D.C. 20036 RE: Classification of a women's knitted pullover garment with hood; stitch count Dear Mr. Yeung: This ruling is in response to your letter of July 26, 1994, requesting Customs to review the classification of a women's knitted pullover garment with a hood, style number 37242. Your case number is HK 111/93. The garment was imported by Bidermann Industries Corporation. A sample garment was received with your request. As the sample has been mutilated, it will be discarded. FACTS: The garment at issue, style number 37242, is a women's knit pullover of rib knit 85 percent cotton/15 percent cashmere fabric. The garment features long sleeves with rib knit cuffs, a rib knit waistband and an attached hood which is made of the same fabric construction as the body of the garment. There is no opening at the neckline and the garment has no pockets. The garment was made in Hong Kong. You believe the garment has 12 stitches per 2 centimeters measured in the horizontal direction and thus was correctly licensed in category 338/339 (pullover). U.S. Customs demanded a license for category 345 (sweater). ISSUE: What is the proper classification of the subject garment and thus its proper category designation?  -2- 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]." The classification of the subject garment turns on whether the garment is classifiable as a sweater based upon its stitch count. Statistical Note 3, Chapter 61, HTSUSA, states, in pertinent part: 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, * * * . Customs New York Customs Laboratory examined the garment at issue and informed the National Import Specialist reviewing the garment that this garment, while of a rib knit construction, is technically a half-cardigan construction. It is a half-cardigan construction that alternates one row of true rib knit stitches with a following row of knit and miss stitches. Based upon the information provided by the Customs Laboratory regarding the construction of the fabric, Customs agrees that the sample is constructed with rib knit fabric and that both the knit and purl stitches should be counted for purposes of applying statistical note 3, Chapter 61. The National Import Specialist examined the garment and the fabric from which it is made and reported to this office that he found eleven/twelve stitches per two centimeters measuring the fabric in the horizontal direction. HOLDING: The garment at issue is not classifiable as a sweater as it has more than nine stitches per two centimeters measured in the horizontal direction. The garment is properly classified as a women's knit cotton pullover in subheading 6110.20.2075, HTSUSA, textile category 339, dutiable at 20.7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division