Modification of NYRL 898005, dated June 2, 1994

HQ 956984 March 7, 1995 CLA-2 CO:R:C:T 956984 CAB CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Gregory Fabricant Farrell Forwarding Company, Inc. 150-30 132nd Avenue Jamaica, NY 11434 RE: Modification of NYRL 898005, dated June 2, 1994 Dear Mr. Fabricant: This is in response to your request for reconsideration on July 25, 1994, of New York Ruling Letter (NYRL) 898005 which was issued June 2, 1994. You are acting on behalf of Crystal Brands Womenswear and Crystal Brands Menswear. A sample was submitted for examination. Upon review, NYRL 898005 is determined to be in error. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NYRL 898005 was published January 25, 1995, in the Customs Bulletin, Volume 29, Number 4. FACTS: The garment at issue, which is referred to as Style 14066, is a finely knit hooded pullover that is constructed from 100 percent cotton French terry fabric. The fabric measures more than nine stitches per two centimeters in the horizontal direction. The garment contains a partial front opening with a zippered means of closure, long sleeves with rib knit cuffs, a zippered pocket in the elbow area of the right sleeve, a patch pocket on the left chest with a buttoned flap, and a rib knit bottom. The garment will be imported in sizes small, medium, large, and extra-large. The importer states that the garment is made for women and will be marketed and sold for golf and tennis purposes in country clubs under the Izod Gulf and Tennis Label. In NYRL 898005, the subject merchandise was classified in subheading 6110.20.2065 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's knitted or crocheted cotton pullovers. You state that the subject garment was incorrectly classified as a men's garment in NYRL 898005 and is properly classifiable as a women's pullover garment in subheading 6110.20.2075, HTSUSA. A representative from Crystal Womenswear confirms that the subject garment is constructed and intended for use by women. ISSUE: What is the proper tariff classification for the garment at issue? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. Heading 6110, HTSUSA, provides for sweaters, pullovers, waistcoats (vests), and similar articles, knitted or crocheted. In this case, the instant article, which is a pullover garment, is specifically provided for in the aforementioned heading. A question still remains as to whether the garment is intended for use by women or men. Note 8, Chapter 61, HTSUSA, states the following: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. Even though, Style 14066 does not contain an opening that would indicate whether it was intended for use by men or women, it is Customs belief that from the general appearance of the garment that it is constructed and intended for wear by women. HOLDING: NYRL 898005 is modified. Style 14066 is properly classifiable as a women's cotton knit pullover in subheading 6110.20.2075, HTSUSA. The applicable rate of duty is 20.3 percent ad valorem and the textile restraint category is 339. In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division