United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954486 - HQ 0954637 > HQ 0954487

Previous Ruling Next Ruling


HQ 954487


October 14, 1993

CLA-2 CO:R:C:T 954487 NLP

CATEGORY: CLASSIFICATION

TARIFF NO: 6104.31.0000

Ms. Liese K. Nelson
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: Modification of PC 883442; boiled wool sweaters; subheading 6110.10.2080; HRL 952842

Dear Ms. Nelson:

This is in response to your letter of June 24, 1993, on behalf of your client, Asian American Partners, in which you requested a reconsideration of the classification of garment style no. 0129639, that was part of Pre-entry Classification Ruling (PC) 883442, dated March 23, 1993. Upon review, we are of the opinion that the classification of this garment was incorrect and this ruling modifies this classification.

FACTS:

Style no. 0129639 is a woman's 100% wool knit cardigan- style garment with a full front opening that is fastened by five large metal button closures. The garment has two pockets at the waist, a shirt-type collar and long sleeves. The garment's bottom, collar, sleeve ends and front placket are finished with knit capping covered by a decorative leather trim. There is decorative beading on the upper chest area of each of the front panels. The garment is constructed with three main fabric panels sewn together lengthwise, two of which are at the front. Smaller panels form the upper front shoulders and the rear shoulder yoke. There are two shoulder pads sewn inside the garment. The knit fabric is constructed with more than nine stitches per two centimeters measured in the horizontal direction.

PC 883442 classified style no. 0129639 in subheading 6110.10.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: [o]f wool or fine animal hair: [o]ther: [o]ther: [w]omen's or girls." The rate of duty for garments classified in this subheading is 17% ad valorem and the textile category code is 438.
It is your position that this garment is made of "boiled" wool and it should be classified in subheading 6104.31.0000, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers...knitted or crocheted: [s]uit-type jackets and blazers: [o]f wool or fine animal hair." In support of your position you cite Headquarters Ruling Letter (HRL) 952842, dated January 7, 1993.

ISSUE:

Is style no. 0129639, a boiled wool garment, classifiable in subheading 6104.31.0000, HTSUS?

LAW AND ANALYSIS:

In HRL 952842 Customs reviewed New York Ruling Letter (NYRL) 869034, dated December 23, 1991, and NYRL 871108, dated February 25, 1992, which dealt with the classification of two styles of women's knit apparel. The apparel at issue was made from boiled wool fabric and was classified as jackets in subheading 6104.31.0000, HTSUS. HRL 952842 affirmed these classifications holding that the boiled wool garments met the definition for jackets in heading 6104, HTSUS, in that they had a tailored appearance, were to be worn over other apparel and provided considerable warmth to the wearer.

The garment at issue here is also made of boiled wool. In addition, the garment is similar in design and construction to the garments classified in HRL 952842. Therefore, it is our position that the subject garment, style no. 0129639, is also classifiable in heading 6104, HTSUS, and PC 883442 should be modified accordingly.

HOLDING:

PC 883442 is modified in part. Style no. 0129639 is classified in subheading 6104.31.0000, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets, blazers...knitted or crocheted: [s]uit-type jackets and blazers: [o]f wool or fine animal hair." The rate of duty for garments classified in this subheading is 68.3 cents/kg + 20% and the textile category code is 435.

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.

In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 883442 is partially modified to reflect the above classification effective with the date of this letter. For purposes of future transactions in merchandise of this type, PC 883442 will not be valid precedent.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: