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HQ 964517




July 25, 2001

CLA-2 RR:CR:TE 964517 ASM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2030

Mr. William Ortiz
Import Manager
S.J. Stile Associates Ltd.
153-66 Rockaway Blvd.
Jamaica, NY 11434

RE: Revocation of PD A86013: Classification of woman’s wool knit cardigan

Dear Mr. Ortiz:

This is in regard to Customs Port of New York/Newark Ruling (PD) A86013, issued to you on August 16, 1996, in reply to your request for a tariff classification ruling of a woman’s wool knit cardigan. We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes PD A86013 by providing the correct classification for the merchandise. In addition, this is in response to your request on behalf of I.K.L. International, for a reconsideration of PD A86013, which classified a woman’s wool knit cardigan under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted to this office for examination.

Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of PD A86013 was published on March 14, 2001, in the Customs Bulletin, Volume 35, Number 11. No comments were received in response to this notice.

FACTS:

The subject article is identified as a woman’s knit cardigan (Style # 60419) of 100 percent wool fiber. The cardigan has a front opening with V-neckline, a single hook and eye closure at the waist, long sleeves, and beading. Based on our current assessment, the knit fabric is comprised of less than nine stitches per two centimeters, measured in the horizontal direction.

In PD A86013 dated August 16, 1996, the subject garment was classified in subheading 6110.10.2080, HTSUSA, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Other, Other: Women’s or girls” with a corresponding textile quota category of 438. This classification was based on the determination that the fabric contained more then ten stitches per two centimeters in the horizontal direction.

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

At this time, it is Customs determination that PD A86013, based the classification determination of the subject article on an erroneous stitch measurement of “more than ten stitches per two centimeters in the horizontal direction.” In fact, the cardigan has less than nine stitches per two centimeters in the horizontal direction. Statistical Note 3, Chapter 61, HTSUSA, states as follows:

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.

Thus, at the statistical level, the provision for “Sweaters” under subheading 6110.10.2030, HTSUSA, would include the subject cardigan because it is constructed with fewer than 9 stitches per 2 centimeters.

HOLDING:

PD A86013 is hereby revoked.

The subject merchandise is correctly classified in subheading 6110.10.2030, HTSUSA, which provides for, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Other, Sweaters: Women’s.” The general column one duty rate is 16.4 percent ad valorem. The textile category is 446.

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 that you have your client 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 available for inspection at your 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 applicable to textile merchandise, your client should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director

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