Request for classification change; women's knit upper body garment

HQ 962236 March 4, 1999 CLA-2 RR:CR:TE 962236 jb CATEGORY: Classification TARIFF NO: 6110.30.1520 Mr. Albert Tang Hong Kong Economic and Trade Office 1520 18th Street, N.W. Washington, D.C. 20036 RE: Request for classification change; women's knit upper body garment Dear Mr. Tang: This is in response to your letter, dated September 29, 1998, regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a woman's knit upper body garment. FACTS: The subject merchandise, referenced style number N6668, consists of a women’s knit upper body garment which was stated as being composed of 47 percent wool, 47 percent acrylic and 6 percent rayon fabric, and knit with less than nine stitches per two centimeters measured in the direction the stitches were formed. The merchandise is a tank-styled pullover sleeveless garment with a woven, 100 percent silk chiffon inner lining firmly sewn to the outer knitted shell. The sweater covers the wearer’s upper body from the chest to below the waist and the inner lining dips slightly below the bottom of the outer knitted surface by approximately two inches. At each shoulder there is a 1/2 inch wide shoulder strap with a functional button on the back. The front of the garment features a V-shaped neckline, and a small amount of embroidery across the middle section and neckline. In Preclassification Ruling (PC) C84903, dated April 3, 1998, Customs classified the garment in heading 6114, HTSUS, as a knit top made of man-made fibers. You disagree with this classification and claim that as the garment is “of less than nine stitches per two centimeters horizontally”, the garment should be classified as a sweater in heading 6110, HTSUS. Additionally, you note that “in accordance with the existing classification practice of both the US and Hong Kong, a knitted garment in chief weight of man-made fiber is considered a wool garment if wool equals or exceeds 23 percent by weight of all component fibers.” Accordingly, it is stated that Customs classification determination in PC C84903 is incorrect and should be changed. At this time we would like to clarify a number of ambiguities with respect to the factual information concerning this merchandise. At the time the preclassification package was submitted, it was indicated, in type, that the fiber content of the subject merchandise was 100 percent spun rayon fabric for the knit outer shell, and 100 percent silk woven fabric for the inner lining. However, on that same line for that style number, under “comments”, was a hand-written note that the merchandise was composed of 46 percent wool, 46 percent acrylic and 8 percent rayon fabric. Accordingly at the time of the preclassification review, there was some confusion as to which information, “typed” or “hand-written”, represented an accurate representation of the fiber content for this merchandise. Customs determination was thus partly premised on the assumption that the merchandise was composed of man-made fibers. ISSUE: What is the proper classification for the subject garment? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance. First, we would like to emphasize that classification of merchandise in the HTSUS is based on the terms of the headings and not on a comparison of statistical suffixes and textile quota categories. Accordingly, any comparison that is executed is between the competing headings, based on the terms of the headings and any applicable section or chapter notes. Heading 6110, HTSUS, provides for, inter alia, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. The EN to heading 6110, HTSUS, state, “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 (jerseys, pullovers, cardigans, waistcoats and similar articles).” As "pullover" is not defined in the Guidelines, we look to other sources. Those sources define a pullover garment as: Sweater with round, crew, or V-neck, pulled over the head, as contrasted with a cardigan or coat sweater, which opens down the front. Also called pull-on or slip-on sweater. Charlotte Mankey Calasibetta, Essential Terms of Fashion at 211, (1986). Garment that pulls over the head. Usually, blouse or sweater. Mary Brooks Picken, The Fashion Dictionary at 291, (1973).  Statistical Note 3 to chapter 61, HTSUS, 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 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. As the definitions for “sweaters” stated above encompass a wide variety of garments, and the subject garment meets the stitch count designated by statistical note 3 to chapter 61, HTSUS, we find that the submitted garment is properly classified in heading 6110, HTSUS, the provision for knit sweaters, pullovers and similar articles, in the applicable subheading for garments containing 23 percent or more by weight of wool or fine animal hair. HOLDING: Accordingly, pursuant to the analysis set forth above, Customs will issue a ruling to the importer at interest which will supercede the decision in PC C84903. The subject garment, referenced style N6668, is correctly classified in subheading 6110.30.1520, HTSUSA, which provides for, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other: containing 23 percent or more by weight of wool or fine animal hair: sweaters: women’s or girls’. The applicable rate of duty is 17 percent ad valorem and the quota category is 446. 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 renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status 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) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division