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HQ 087353


September 27, 1990

CLA-2 CO:R:C:G 087353 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1520

Ms. Debbie Rodriguez
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, New York 10038

RE: Request for modification of Los Angeles District ruling DD850692; Woman's sweater; 50/50 wool and man-made fibers; man-made fibers.

Dear Ms. Rodriquez:

This will acknowledge receipt of your letter dated May 15, 1990, requesting an "amendment" of a ruling letter issued by the Los Angeles District office, DD850692. After a review of your submission and the original ruling letter, we have determined that DD850692 should be modified.

FACTS:

The item at issue here is described as a woman's sweater.

The details of the garment's construction may be found in DD850692. For the purposes of this modification, the important fact is that the sweater is composed of 50 percent lambswool and 50 percent acrylic knit fabric.

Pursuant to a request dated March 21, 1990, the Los Angeles District office issued DD850692, classifying the sweater under subheading 6110.10.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, knitted or crocheted, of wool or fine animal hair, other, women's. Your reconsideration request questions that finding, asserting that the sweater at issue should be classified under subheading 6110.30.1520, HTSUSA, as a sweater, of man-made fibers, containing 23 percent or more by weight of wool, women's or girls'.

ISSUE:

What is the proper classification of the described merchandise?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.

Heading 6110, HTSUSA, provides for "sweaters" and clearly includes the item at issue. The heading is broken down into subheadings based on textile composition. The eligible subheadings in this case include one for sweaters of wool (subheading 6110.10, HTSUSA) and one for sweaters of man-made fibers (subheading 6110.30, HTSUSA). The instant sweaters are a 50/50 mix of each of these materials, and by application of GRI's 2 and 3 each subheading is equally specific in its' provision for the goods. In such case, GRI 3(c) requires that the subheading which occurs last in the nomenclature shall be used to classify the goods. That subheading is 6110.30, HTSUSA, sweaters of man-made fibers. Within this provision, subheading 6110.30.1520, HTSUSA, specifically provides for the sweater as containing 23 percent of more by weight of wool, in women's styles.

HOLDING:

DD850692 is hereby modified. The sweaters at issue are composed of 50 percent wool and 50 percent acrylic, and must therefore be classified under that subheading which occurs last in the nomenclature. The proper subheading classification for the goods described is 6110.30.1520, HTSUSA, sweaters of man-made fibers, containing 23 percent or more by weight of wool, women's. The goods are dutiable at the rate of 17 percent ad valorem. The applicable textile category is 446. Pursuant to international textile agreements, textile products of Hong Kong are subject to visa requirements.

This modification is made under the authority of 19 C.F.R. 177.9(d).

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota category 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 Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your 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 your local Customs office prior to the importation of this merchandise to determine the current status of any import
restraints or requirements.

Sincerely,

John A. Durant
Director
Commercial Rulings Division

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