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HQ 963549




May 24, 2000
CLA-2 RR:CR:TE 963549 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.90.9026

Ms. Joanna Cheung
Hong Kong Economic and Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036

RE: Request for reconsideration of classification; women's knit tops

Dear Ms. Cheung:

This is in response to a letter, dated December 20, 1999, on behalf of Paul Harris Store, Inc., regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a ladies’ 50 percent cotton/50 percent silk knitted sweater. A sample was submitted to this office for examination and will be returned under separate cover.

FACTS:

The submitted sample, referenced style number 11937, is a women’s knitted, long sleeved pullover sweater with a V-neckline and decorative scalloped edging at the sleeve ends and the bottom of the garment. The garment extends from the wearer’s neck and shoulders to the top of the thighs. The knitted fabric on the long sleeves and the top half of the body of the sweater consists of jersey knit with widely scattered pointelle clusters. The bottom half of the body consists completely of openwork in knitted pointelle patterns. The jersey knit fabric has less than nine stitches per two centimeters measured in the direction in which the stitches were formed. The composition of the garment is 50 percent cotton/50 percent silk fabric.

In PreClassification Decision (PC) D84087, dated November 30, 1998, the subject garment was classified in subheading 6110.90.9026, HTSUSA, with a corresponding textile quota category of 345. You disagree with this classification and claim that “According to paragraph 8(d) of the former Hong Kong/US bilateral textile agreement, in case the chief weight determination cannot be made in classifying the product because two or more fibres are of equal weight, the product shall be classified as non-cotton vegetable fibre, silk, man-made fibre, cotton and wool in that order of preference. In this sense, the subject garment, with fibre content 50 percent cotton and 50 percent silk, should be classified under a “silk-category” (i.e., Category 846(1))”. Additionally, you state that pursuant to GRI 3(c), when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration

As such, you claim that the subject merchandise should be classified in the appropriate subheading with corresponding textile category 846(1).

ISSUE:

What is the proper classification for the subject garment?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS 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.

First, we would like to emphasize that classification of merchandise in the HTSUS is based on the terms of the headings and not on a comparison of statistical suffixes and textile quota categories. Accordingly, any comparison that is executed is between the competing headings, based on the terms of the headings and any applicable section or chapter notes.

Heading 6110, HTSUS, provides for, inter alia, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. All parties agree that at the heading level, the subject merchandise is appropriately classified as a sweater of heading 6110, HTSUS. In Headquarters Ruling Letter (HQ) 088132, dated November 9, 1990, Customs addressed the classification of a sleeveless, knit tunic-type garment made of 50 percent wool/50 percent silk fabric. Therein Customs stated:

The appearance of the subheadings in the tariff schedule is an indication of the order of consideration. “Subject to wool restraints” appears under the designation “other”; whereas, “of silk: other” appears under the designation “other: other.” As can be clearly seen above, the consideration between the subheadings is between “subject to wool restraints” and “other.”

Subject to wool restraints is defined in the statistical notes for Section XI, in pertinent part, as “articlesin which the wool (including fine animal hair) component exceeds 17 percent by weight of all the component fibers thereof.”

The garment at issue is stated to be 50 percent wool. It clearly falls within the definition for subject to wool restraints. Applying GRI 1, which provides “classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order],” the garment is classified in subheading 6110.90.0074, HTSUSA, as subject to wool restraints.

Following this precedent, in the case of the subject merchandise, the competing subheadings are “subject to cotton restraints” (subheading 6110.90.9026, HTSUSA) and “other” (subheading 6110.90.9038, HTSUSA). The provision for “of silk” appears under “other.” As between these two subheadings “subject to cotton restraints” is the more specific. Accordingly, we agree with Customs decision in PC D84087 that the subject merchandise is classified in subheading 6110.90.9026, HTSUSA.

As you letter addresses an inconsistency between the provisions of our tariff and the former Agreement between Hong Kong and the United States, we suggest that your office address these concerns to the Chairman for the Committee for the Implementation of Textile Agreements.

HOLDING:

The decision in PC D84087 is confirmed.

The subject garment, referenced style 11937, is classified in subheading 6110.90.9026, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: subject to cotton restraints. The applicable general column one rate of duty is 6 percent ad valorem and the textile quota category is 345.

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 renegotiations and changes, to obtain the most current information available, we suggest the consignee check, close to the time of shipment, the Status 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, the consignee should contact the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director

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