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HQ 085286


October 30, 1989

CLA-2 CO:R:C:G 085286 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2080

Ms. Doreen Wai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N. W.
Washington, D. C. 20036

RE: Classification of Ladies' Knitted Coats

Dear Ms. Wai:

This ruling is in response to your letter of July 27, 1989, on behalf of G.R. Fashion Group, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a ladies' knit coat from Hong Kong.

FACTS:

The sample submitted is a woman's knit cardigan garment similar to a sweater but with a fabric stitch count of more than 9 stitches per 2 centimeters measured in the horizontal direction. The fiber content of the cardigan is 71% wool and 29% rayon. It features long, dolman sleeves with rib knit cuffs, a full-front opening without means of closure, and a rib knit band around the neck that extends along each side of the front placket to the bottom of the garment where it becomes the waistband. There is also an applique with embroidery and beading featured on each shoulder. The cardigan has inside shoulder pads. The garment covers the wearer's upper torso from the shoulders to below the waist and it is used over other wearing apparel.

ISSUE:

Whether the subject garment is classifiable in Heading 6110, 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 the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. The textile category designation is determined from the tariff classification of the garment.

Heading 6110, provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted. It is Customs position that the subject merchandise is a cardigan, similar to a sweater and would be properly classified in subheading 6110.10.20, HTSUSA, which provides for knitted or crocheted articles of wool.

HOLDING:

The subject garment is classifiable in subheading 6110.10.2080, HTSUSA, which provides for sweaters, pullovers ...and similar articles, knitted or crocheted, of wool, other, other, women's. The rate of duty is 17 percent ad valorem and the textile category is 438.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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 that the importer check, close to the time of shipment, the Status Report 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.

The sample you submitted will be returned to you under separate cover.

Sincerely,

John Durant, Director

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