United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 950136

October 30, 1991

CLA-2 CO:R:C:T 950136 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1560; 6110.30.3020

Mary Jo Muoio
Wolf D. Barth Co. Inc.
90 West Street
New York, NY 10006

RE: Women's cardigans/sweaters; fiber content; classifiable heading 6110, HTSUSA

Dear Ms. Muoio:

This is in reference to your letter of July 18, 1991, on behalf of Jones Apparel Group, requesting classification of women's sweaters under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The current request asks for the classification of two samples, women's cardigans, which differ only in the fiber content percentages from the sweaters classified in DD 863981 (issued June 18, 1991). The samples provided are two cardigan- style women's sweaters, style no. 59348 and style no. 72318. The first sweater is constructed of 52 percent acrylic and 48 percent wool knit fibers. It is a cardigan-style sweater with more than nine stitches per two centimeters measured in the horizontal direction. Sweater style no. 72318 is also a cardigan-sweater, but is has a thicker knit and reaches to the hips. It is stated to have a revised fiber content of 80 percent acrylic and 20 percent wool, although the content tag sewn into the collar of the sample before us indicates a fiber content of 70 percent acrylic, 30 percent wool, and DD 863981 indicated that this style had a fiber content of 52 percent acrylic and 48 percent wool. In a letter dated August 1, 1991, however, you provide an independent laboratory report which confirms that style no. 72318 has 80 percent acrylic/20 percent wool fibers. We will therefore classify garment style no. 72318 on the assumption that the imported goods conform to the revised percentages.

ISSUE:

What is the classification of the present merchandise under the HTSUSA.

2

LAW AND ANALYSIS:

Heading 6110 provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles. The Explanatory Notes (EN), the official interpretation of the tariff at the international level, state that the 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)."

Statistical Note 3 under 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.

Since style no. 59348 is a sweater which has a majority of acrylic fibers, and more that 9 inches per 2 centimeters, it is classified as a sweater under heading 6110, but falls into a statistical provision which provides for "other" garments for women.

Style no. 72318 is also appropriately provided for as an acrylic sweater of heading 6110, but it contains less than 23 percent by weight of wool, which requires a classification of "other" at the eight digit level, while meeting the definition of sweater for classification at the ten digit level.

HOLDING:

The merchandise at issue is classified as follows:

Style no. 59348 is classified under subheading 6110.30.1560, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair, other: women's or girls', textile category 438, dutiable at the rate of 17 percent ad valorem.

Style no. 72318 is classified under subheading 6110.30.3020, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: sweaters: women's, textile category textile category 646, dutiable at the rate of 34.2 percent ad valorem.

3

The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close 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 for inspection 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, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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