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HQ 084359


July 21, 1989

CLA-2 CO:R:C:G 084359 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Ellen E. Rosenberg, Esquire
Tompkins & Davidson
655 Fifteenth Street, N.W.
Suite 300
Washington, D.C. 10004

RE: Reconsideration of NYRL 837350 of March 2, 1989

Dear Ms. Rosenberg:

This ruling letter is in response to your inquiry of May 1, 1989, on behalf of May Dept. Stores, Inc., requesting reconsideration of NYRL 837350 of March 2, 1989, under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted for examination.

FACTS:

The sample at issue, style number 622 is a women's 100 percent acrylic knit garment which extends from the neck to just above the knees. The fabric is constructed with fewer than 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a full front opening without any means of closure, a rib knit shawl collar, two side entry pockets below the waist, a rib knit bottom and shoulder pads.

NYRL 837350 classified the garment under subheading 6102.30.2010, HTSUSA. You assert that the garment should be classified as a sweater under heading 6110, HTSUSA.

ISSUE:

Whether the garment at issue is classified under subheading 6102.30.2010, HTSUSA, or under subheading 6110.10.2030, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6110, HTSUSA, provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted. You assert, based on Statistical Note 3 to chapter 61, that the garment at issue should be classified in heading 6110, irrespective of its length. Statistical Note 3 to chapter 61 states that for purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the horizontal direction. This note is only to be used at the statistical level, that being the ninth or tenth digits of the tariff. As previously stated, classification is determined first at the four digit heading level, not at the statistical level of the tariff.

It is our opinion that the Textile Category Guidelines act as an aid in determining the classification of garments. Those guidelines provide that sweaters cover the upper body from the neck or shoulders to the waist or below (as far as the mid-thigh area). Since the garment at issue exceeds the mid-thigh, we cannot classify under the heading providing for sweaters.

You further allege that NYRL 837927 of March 20, 1989, classified a garment of 34-35 inch length as a sweater. That ruling in its description does not state anywhere the length of the garment. Since that garment was described as a sweater the classification was correct.

HOLDING:

The garment at issue is classified under subheading 6102.30.2010, HTSUSA, which provides for women's or girls' overcoats, carcoats and similar articles, knitted or crocheted other than those of heading 6104, of man-made fibers, other, women's, textile category 635, and dutiable at the rate of 30 percent ad valorem.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

NYRL 837350 of March 2, 1989 is affirmed.

Sincerely,

John Durant, Director

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