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HQ 956183




January 27, 1995

CLA-2 CO:R:C:T 956183 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2010

Mr. B.S. Yeung
Hong Kong Economic & Trade Office
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036

RE: Classification of a men's knit pullover garment; stitch count; HK 156/93

Dear Mr. Yeung:

This ruling is in reponse to your request of March 31, 1994, on behalf of Value City Imports, regarding the classification of a men's cotton knitted pullover, style 6260. A sample was received with your request.

FACTS:

The garment at issue, style 6260, is a men's 100 percent cotton knit pullover garment. The garment features a rib knit crew neckline, long sleeves with rib knit cuffs and a hemmed bottom with side slits and a tail.

You indicate in your letter that the garment is made of a rib knit fabric and has 17 stitches per 2 centimeters measured in the horizontal direction. Therefore, you believe the garment should fall within category 338/339.

ISSUE:

Does style 6260 have 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed and thus qualify for classification as a sweater?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

There is no dispute that the pullover garment is classifiable in heading 6110, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. This issue is whether the garment is classifiable as a sweater at the statistical level based upon the number of stitches per 2 centimeters present on the outer surface of the fabric of the garment.

Statistical Note 3, Chapter 61, states:

For 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 direction the stitches were formed, and garments, known as sweaters, where, due to their construction, the stitches on the outer surfaces cannot be counted in the direction the stitches were formed.

In your letter, you state that the garment is made of a rib knit fabric. A close examination of the fabric of the garment reveals that it is not a rib knit fabric, but a complex double knit fabric construction wherein a jersey knit face fabric is joined during the knitting process to a finely knit back fabric. The face and back fabrics are knit simultaneously and joined by a common loop stitch. When separated, an examination of the face fabric makes clear that it is not a rib knit as there are no alternating knit and purl stitches.

Following the language of the statistical note 3, cited above, we must count the stitches on the outer surface of the garment, i.e, in this case, the jersey knit face of the fabric. Counting these stitches, the front and back panels measure 9 stitches per 2 centimeters. Thus, according to the statistical note, the instant sample is classifiable as a sweater at the statistical level.

We note that style 6260 was the subject, in part, of NYRL 892127 of November 12, 1993, issued to American Eagle Outfitters (a.k.a. Value City Imports). The sample garment submitted for that ruling had a stitch count of 10 stitches per 2 centimeter and therefore was classified as a pullover in subheading 6110.20.2065, HTSUSA, textile category 338. We will not revoke NYRL 892127 as it is correct on its face in that the garment submitted for the ruling letter had greater than 9 stitches per two centimeters. As the sample garment submitted here has a -3-
different stitch count, although the style number may be the same, it is a different garment and thus, NYRL 892127 is not applicable to this garment.

HOLDING:

The submitted sample has a stitch count of 9 stitches per 2 centimeters and thus, is classifiable as a sweater at the statistical classification level pursuant to statistical note 3, Chapter 62. Therefore, the submitted garment is classifiable in subheading 6110.20.2010, HTSUSA, textile category 345, currently dutiable at 20.3 percent ad valorem. As this ruling concerns a shipment that was entered in 1993, the duty rate for 6110.20.2010, HTSUSA, at that time was 20.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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