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HQ 959828




October 23, 1997

CLA-2 RR:TC:TE 959828 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3020

Mr. Subhash Bhatia
California Fashion Industries, Inc.
102 East King Boulevard
Los Angeles, CA 90011-2699

RE: Revocation of DD 811349; tariff classification of a women's knit sweater;
Note 2, Section XI; Subheading Note 2(A), Section XI

Dear Mr. Subhash Bhatia:

On July 3, 1995, Customs issued District Decision (DD) 811349 to your company regarding the tariff classification of a women's knit sweater from Hong Kong. Customs classified the sweater under subheading 6110.90.9042 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

We have reviewed that decision and found that the sweater was not properly classified. This ruling, therefore, revokes DD 811349 and sets forth the proper classification of the sweater.

FACTS:

A description of the sweater in DD 811349 is as follows:

The submitted sample, style number H-112, is a women's sweater made of 38 percent silk, 26 percent rayon, 22 percent ramie, 13 percent acrylic and 1 percent cotton knit fabric. The fabric contains 9 or fewer stitches per 2 centimeters when measured in the direction the stitches were formed.

The garment features a full front opening with three button closures and a drawstring, a shawl style collar, long sleeves and beading. . . .

ISSUE:

What is the correct tariff classification of the subject sweater constructed of five different textile materials (silk, rayon, ramie, acrylic and cotton)?

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. Heading 6110 encompasses knitted or crocheted sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles.

Classification of a sweater according to its fabric occurs at the subheading or six-digit level. As the sweater in question contains five textile materials, we must determine which one confers classification. Subheading Note 2 to Section XI, HTSUSA, provides in pertinent part:

(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

Legal Note 2(A) and 2(B)(b) and (c), to Section XI, HTSUSA, state, in pertinent part:

(A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(b) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;

(c) When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter. - 3 -

In the submitted sample the sweater is composed of 38 percent silk, 26 percent rayon, 22 percent ramie, 13 percent acrylic and 1 percent cotton. Acrylic and rayon fibers and yarns are classifiable in chapters 54 and 55. The cotton, silk and ramie fibers and yarns are classifiable in chapters 52, 50 and 53, respectively. In this instance, therefore, only the rayon and acrylic materials are treated as a single textile material in accordance with Legal Note 2(B)(c) to Section XI. The combination of those two man-made textile materials equals 39 percent of the total weight of the sweater and predominates by weight over the silk, ramie and cotton materials.

HOLDING:

The sweater is classifiable 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: Women's." It is dutiable at the general column rate of 33.5 percent ad valorem and the textile category number is 646.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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