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HQ 960380




September 12, 1997

CLA-2 RR:TC:TE 960380 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2020

Ms. Kathy Redey
Import Specialist
Eddie Bauer, Inc.
15010 N. E. 36th Street
Redmond, Washington 98052

RE: Request for reconsideration of NY A89128; Sweaters; Statistical Note 3 to Chapter 61,
HTSUSA; racked rib stitches; stitch count

Dear Ms. Redey:

This is in reply to your request for reconsideration of New York Ruling Letter (NY) A89128, dated December 4, 1996, concerning the classification of two garments, styles 081-7477 and 081-7475. You do not dispute the classification of the other garments in that ruling, styles 081-7479, 081-7472 and 081-7489.

FACTS:

The two garments under consideration, styles 081-7477 and 081-7475, are constructed from knit fabric which consists of 80 percent cotton and 20 percent nylon fibers. Style 081-7477 is a short sleeved cardigan with a full-frontal opening, buttons, a V-neckline and a rib knit waistband. Style 081-7475 is a sleeveless pullover with a U-neckline and a rib knit waistband.

In NY A89129, Customs classified both garments as knitted cotton sweaters under subheading 6110.20.2020 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), having a stitch count of 9 or fewer stitches per 2 centimeters (cm).

You state that the type of knit used on these garments is a racked rib stitch and that both the ridges and valleys should be counted. In your opinion, the stitch count is 15 stitches per 2 cm horizontally and 16 stitches per 2 centimeters vertically. You believe that the garments should have been classified under subheading 6110.20.2075, HTSUSA, as other pullovers.

ISSUE:

Are the garments classifiable under subheading 6110.20.2020, HTSUSA, as sweaters with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed or under subheading 6110.20.2075, HTSUSA, as a pullover with more than nine stitches measured in the direction the stitches were formed?

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.

Statistical Note 3, Chapter 61, reads:

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 surface cannot be counted in the direction the stitches were formed. [Emphasis supplied].

In accordance with Statistical Note 3, Customs held that only the stitches on the outer surface of a garment are counted to determine if it is classifiable as a sweater. Headquarters Ruling Letter (HQ) 956183, dated January 27, 1995. See also, HQ 953611, dated January 24, 1994.

In this case, a Customs National Import Specialist reexamined the samples in question and concluded that they involve "[a] complex arrangement of knit, tuck and rib stitches plus racking that form a racked cardigan construction [and] [t]here are no rib knit stitches showing forth on the outside surface of the fabric; only the racked stitches are visible."

Based on the expertise of the National Import Specialist and the principles set forth in Statistical Note 3, Chapter 61, we affirm Customs holding in NY A89128. - 3 -

HOLDING:

Garment styles 081-7477 and 081-7475 are classifiable as women's other knitted cotton sweaters under subheading 6110.20.2020, HTSUSA. They are dutiable at the general column rate of 19.4 percent ad valorem and the textile category is 345.

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 you 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 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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