HQ 0953691 - Modification of PC 881036; woman's sweater vest composed of 55% ramie and 45% cotton; heading 6110; statistical note 3 to Chapter 61; stitch count of less than nine stitches per two centimeters measured in the horizontal direction - United States International Trade Commision Rulings

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HQ 953691

May 6, 1993

CLA-2 CO:R:C:T 953691 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.90.0040

Mr. John Wescott
Segrets
66 Cherry Hill Drive
Beverly, MA 01915

RE: Modification of PC 881036; woman's sweater vest composed of 55% ramie and 45% cotton; heading 6110; statistical note 3 to Chapter 61; stitch count of less than nine stitches per two centimeters measured in the horizontal direction

Dear Mr. Wescott:

On December 28, 1992, Customs issued Pre-entry classification (PC) 881036, which classified various styles of women's knit wearing apparel. After reviewing the subject classifications, we have determined that the pre-entry classification of garment style #664660 is incorrect and this ruling modifies that classification. A sample of style #664660 was submitted for our examination.

FACTS:

The article at issue, style #664660, is a woman's sweater vest that is composed of 55% ramie and 45% cotton fibers. The stitch count of the knit fabric construction is less than nine stitches per two centimeters measured in the horizontal direction. The garment has a full-front, three-button opening and a deep V-neckline. It is sleeveless and has large armholes. The edges of the neckline, front placket, bottom and armholes are decorated with yarn. There are four embroidered patterns sewn on the front of the vest. The garment extends from the wearer's neck and shoulders to her waist.

PC 881036 classified style #664660 as a woman's knit vest in subheading 6110.90.0066, HTSUS, which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: [o]f other textile materials: [v]ests: [o]ther: [o]ther: [w]omen's or girls." This classification was based on the determination that the garment had a stitch count exceeding nine stitches per two centimeters measured in the horizontal direction.

ISSUE:

Is style #664660 classified as a vest in subheading 6110.90.0066, HTSUS, or as a sweater in subheading 6110.90.0040, HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative 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 GRI's may be applied, taken in order.

Heading 6110, HTSUS, provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted." PC 881036 classified style #664660 as a vest in subheading 6110.90.0066, HTSUS. However, Statistical Note 3 to Chapter 61, Section XI, HTSUS, provides that:

For the 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 horizontal direction.

We have re-examined the sample garment and have determined that the fabric comprising the garment has a stitch count of less than nine stitches per two centimeters measured in the horizontal direction. Therefore, style #664660 is correctly classifiable as a sweater in subheading 6110.90.0040, HTSUS.

HOLDING:

Style #664660 is classified in subheading 6110.90.0040, HTSUS, which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: [o]f other textile materials: [s]weaters: [w]omen's or girls: [o]ther: [o]ther: [a]ssembled in Hong Kong from knit-to-shape component parts knitted elsewhere. The rate of duty is 6% and the applicable textile category is 845.

In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying PC 881036 to reflect the above classification effective with the date of this letter.

This ruling should be considered a modification of PC 881036 under 19 CFR 177.9(d)(1). It will not be applied retroactively to PC 881036 (19 CFR 177.9(d)(2) and will not, therefore, affect past transactions for the importation of the merchandise classified under that ruling. However, for purposes of future transactions in merchandise of this type, PC 881036 will not be valid precedent.

The designated textile and apparel categories 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 the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal 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, you should contact your 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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