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HQ 961181




December 22, 1997
CLA-2 RR:TC:TE 961181 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.2020

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

RE: Revocation of HQ 959828; tariff classification of a woman's knit sweater

Dear Mr. Bhatia:

In HQ 959828, dated October 23, 1997, this office determined that a women's knit sweater was classified in subheading 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS). This letter is to inform you that although the classification of that merchandise in heading 6110, HTSUS, is correct, the classification at the subheading level is in error.

FACTS:

The merchandise at issue is described as follows:

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....

As the analysis in HQ 959828 was accurately set forth, we will not repeat it in its entirety in the body of this letter. We will however, expand upon that portion which needs further clarification and direct you to HQ 959828 (attached) for your reference.

ISSUE:

What is the proper category designation for the subject merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff System of the United States Annotated (HTSUSA), is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

In arriving at the tariff classification of the subject sweater, HQ 959828 referred to Subheading Note 2 and Legal Note 2(A) and 2(B)(b) and (c) to Section XI, HTSUSA. As the subject sweater is composed of 38 percent silk, 26 percent rayon, 22 percent ramie, 13 percent acrylic and 1 percent cotton, HQ 959828 correctly stated that "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". Accordingly, taking the aggregate of the rayon (26 percent) and acrylic (13 percent), the sweater was determined to be made of man-made fibers (39 percent).

However, the classification of this merchandise in subheading 6110.30.3020, HTSUSA, providing for among other things, sweaters: of man-made fibers: other: other: other: other, overlooked a more specific subheading which is a more accurate description of the material composition of the subject sweater. Subheading 6110.30.20, HTSUSA, provides for, among other things, sweaters, of man-made fibers, containing 30 percent or more by weight of silk or silk waste. As such, the subject sweater which, although predominantly of man-made fibers, contains 38 percent silk, is properly classified in subheading 6110.30.2020, HTSUSA.

This ruling, therefore, revokes HQ 959828, as per the reasoning above.

HOLDING:

The subject sweater, referenced style H-112, is properly classified in subheading 6110.30.2020, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: containing 30 percent or more by weight of silk or silk waste: sweaters: women's or girls'. The applicable rate of duty is 6.3 percent ad valorem and the quota category is 646.

The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the 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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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