United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 HQ Rulings > HQ 965124 - HQ 965203 > HQ 965184

Previous Ruling Next Ruling
HQ 965184

---

January 22, 2002

CLA-2 RR:CR:TE 965184 mbg

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.2080; 6110.20.2020; 6110.30.1520; 6110.10.2030

Mr. Donald S. Simpson
Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: Classification of a long women’s “sweatercoat”; Revocation and modification of prior Customs rulings

Dear Mr. Simpson and Mr. Kelly:

Pursuant to your classification requests, Customs has previously issued Port Decision (“PD”) Letters and New York Ruling Letters (“NY”) to your company, Barthco Trade Consultants, Inc. on behalf of Jones Apparel Group USA, regarding the tariff classification of various long women’s knitted “sweatercoats”. These products were originally classified as women’s knitted coats under heading 6102 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). Upon review, Customs has determined that the garments were erroneously classified. The correct classification for the garments should be under heading 6110, HTSUSA, based on classification as sweaters or as garments similar to sweaters. Seven rulings are hereby revoked and three rulings are modified for the reasons set forth below.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on December 12, 2001, in Vol. 35, No. 50 of the Customs Bulletin, proposing to modify and/or revoke certain rulings and to revoke the treatment pertaining to the classification of women’s knit sweatercoats. Three comments were received in response to this notice in support of the change in tariff classification.

FACTS:

Thirteen samples were submitted to Customs for review in the ten rulings under review. You have stated that all of the submitted samples will be manufactured in Hong Kong except for style 13JBDF508 which will be manufactured in Thailand.

Sample 1, style 13JBDF508, is a women’s garment constructed of 100 percent lambs wool. The garment extends from the shoulders to the knees in length and features a V-neckline; long tubular hemmed sleeves; a full frontal opening with a self fabric tie belt closure; two belt loops; and a tubular hemmed bottom. Style 13JBDF508 was originally the subject of NY G86050, dated January 26, 2001.

Sample 2, style 321690218, is a women’s knit garment composed of 70 percent wool and 30 percent polyester. The garment extends below the knee in length and features a full frontal opening secured by six button closures. The garment has a shawl collar and long sleeves with turned back cuffs. The garment also has a straight bottom; two front pockets located below the waist; and a self fabric tie belt which is supported to the garment by two belt loops. Style 321690218 was originally the subject of PD H80571, dated May 21, 2001.

Sample 3, style 351163998, is a women’s knit garment constructed of 100 percent merino wool fabric. The garment extends below the knee in length and features a full frontal opening without closures. The garment has a shawl collar and long sleeves with turned back cuffs. The garment also has a straight bottom and two front pockets located below the waist. Style 351163998 was originally the subject of PD H80571, dated May 21, 2001.

Sample 4, style 353B13358, is a women’s garment constructed of 100 percent merino wool knitted fabric. The garment extends from the shoulders to the ankle in length and features a V-neckline; a full frontal opening with ten button closures; long sleeves; two large patch pockets below the waist; and a straight edge bottom. Style 353B13358 was originally the subject of PD H80420, dated May 10, 2001.

Sample 5, style 125e3408, is a women’s knit garment constructed of 70 percent acrylic and 30 percent wool fabric. The garment has a full frontal opening with seven button closures and extends below the knee in length. Other features include long sleeves, two patch pockets and a hood. Style 125e3408 was originally the subject of PD G89023, dated April 19, 2001.

Sample 6, style 11TD14178, is a women’s 100 percent cotton knit garment. The garment extends from the shoulders to below the mid-calf in length and features a hood, a full frontal opening with eight button closure and long sleeves with folded cuffs. Style 11TD14178 was originally the subject of PD G88233, dated March 22, 2001.

Sample 7, style 11TT24188, is a women’s knitted garment of 100 percent lambswool. The garment extends to mid calf in length and features a hood, long sleeves and a belt. Style 11TT24188 was originally the subject of PD G86813, dated March 12, 2001.

Sample 8, style 153A52938, is a women’s knit garment constructed from 100 percent merino boiled wool fabric. The surface of the fabric measures more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment is knee length and features a shawl collar, long sleeves with fold over cuffs, a full frontal opening with no means of closure, patch pockets at the waist and a hemmed bottom. Style 153A52938 was originally the subject of PD G86712, dated February 14, 2001, and amended on February 28, 2001 by PD G86712.

Sample 9, style 119970695, is a women’s knit garment constructed of 100 percent boiled wool fabric. The garment is ankle length and has a full frontal opening with a single hook closure. Other features include a shawl collar, long sleeves with roll up cuffs and two front pockets. Style 119970695 was originally the subject of PD G86510, dated February 8, 2001.

Sample 10, style C21500538, is a women’s knit garment constructed from 100 percent wool fabric with less than 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a mandarin collar, a full frontal opening with six button closures, two front patch pockets at the hip, long hemmed sleeves and a hemmed bottom. Style C21500538 was originally the subject of PD F83090, dated February 23, 2000.

Sample 11, style C1CN16228, is a women’s knit garment constructed of 100 percent wool. The garment is hand knit with stripes and extends below the mid-thigh in length. The garment features long sleeves with a loose fitting rib ending and a shawl collar that extends to the rib hemmed bottom. Style C1CN16228 was originally the subject of PD F83556, dated April 6, 2000.

Sample 12, style 121220438, is a women’s knit garment constructed of 100 percent merino wool. The garment extends from the shoulders to below the knees in length and features a mandarin collar; long hemmed sleeves; a full frontal opening with seven button closures; two front inset vertical pockets below the waist; two belt loops; a self fabric tie belt; and a hemmed bottom. Style 121220438 was originally the subject of NY G85916, dated March 2, 2001.

Sample 13, style 121370278, is a women’s knit garment constructed of 100 percent merino wool. The garment extends from the shoulders to below the knees in length and features a round neckline; long hemmed sleeves; a full frontal opening with seven snap closures; two belt loops; a fake suede tie belt; and a hemmed bottom. Style 121370278 was originally the subject of NY G85916, dated March 2, 2001.

ISSUE:

Whether the subject knit garments are more properly classified as jackets or coats in heading 6102, HTSUS, or as sweaters or garments similar to sweaters in heading 6110, HTSUS?

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 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 headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

The issue in the instant case is whether the submitted samples are properly classifiable as women's sweaters or jackets or coats. There are two possible tariff classifications for the subject garments, heading 6102, HTSUS, which provides for, among other things, women’s knit jackets and coats, and heading 6110, HTSUS, which provides for, among other things, women’s knit sweaters and similar garments. Garments classified as sweaters or as similar to sweaters of heading 6110, HTSUS, may serve a dual purpose in that they may be worn either indoors or outdoors. The purpose of jackets or coats of heading 6102 on the other hand, is to provide the wearer protection against the elements over other outerwear, and thus they are worn principally outdoors. The determinative issue, therefore, is the manner in which these garments are principally worn.

The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to the articles of heading 6102, HTSUSA, state:

[T]his heading covers ... [garments for women or girls’], characterised by the fact that they are generally worn over all other clothing for protection against the weather.

(emphasis added).

The EN to heading 6110, state:

This heading covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body (jerseys, pullovers, cardigans, waistcoats and similar articles).

(emphasis added).

A strict application of the above ENs to the subject merchandise creates an obvious conflict. The long length of the garments would preclude classification within heading 6110 which specifically states that garments therein are designed for the upper body. Yet, the ENs for heading 6102 state that garments within the scope of that heading are designed to be worn for protection against the elements. The subject garments could not provide protection against the elements due to the lightweight yarns with which they were knit and the styling which is intended to satisfy a current fashion trend rather than provide extensive protection from the weather.

In a recent informed compliance publication, Customs provided basic definitions of textile terms which are commonly utilized in the HTSUS and by the trade community. These definitions are not intended to be definitive but rather to provide a basic guideline for classification purposes. In the informed compliance publication, sweaters, coats and jackets are defined as:

Sweaters (6110, 6111)- are knit garments that cover the body from the neck or shoulders to the waist or below (as far as the mid-thigh or slightly below the mid-thigh). Sweaters may have a type of pocket treatment or any type of collar treatment, including a hood, or no collar, or any type of neckline. They may be pullover style or have a full partial front or back opening. They may be sleeveless or have sleeves of any length. Those sweaters provided for at the statistical level (9th and 10th digit of the tariff number) have a stitch count of 9 or fewer stitches per 2 centimeters measured on the outer surface of the fabric, in the direction in which the stitches are formed. Also included in these statistical provisions are garments, known as sweaters, where, due to their construction (e.g., open-work raschel knitting), the stitches on the outer surface cannot be counted in the direction in which the stitches are formed. Garments with a full-front opening but which lack the proper stitch count for classification as a sweater may be considered “sweater-like” cardigans of heading 6110.

This term excludes garments that have a sherpa lining or a heavyweight fiberfill lining (including quilted lining), which are used to provide extra warmth to the wearer. Such garments, whether or not they have a sweater stitch-count, are classified in heading 6101 or 6102. This term also excludes cardigans that are tailored. Such garments are classified in heading 6103 or 6104.

(Emphasis added.)

Jackets – See “Suite-type jackets” and “Anoraks, windbreakers and similar articles.”

Suit-type jackets – (6103, 6104, 6203, 6204) – are garments generally designed for wear over a lighter outer garment, on business or social occasions when some degree of formality is required. They are tailored, have a full frontal opening without a closure or with a closure other than a slide fastener (zipper), and have sleeves (of any length). They have three or more panels (excluding sleeves), of which two are at the front, sewn together lengthwise. They do not extend below the mid-thigh and are not for wear over another coat, jacket or blazer.

Anoraks, windbreakers and similar articles – (6101, 6102, 6113, 6201, 6202, 6210) – is a group of garments which includes:

Jackets, which are garments designed to be worn over another garment for protection against the elements. Jackets cover the upper body from the neck area to the waist area, but are generally less than mid thigh length. They normally have a full front opening, although some jackets may have only a partial front opening. Jackets usually have long sleeves. Knit jackets (due to the particular character of knit fabric) generally have tightening elements at the cuffs and at the waist or bottom of the garment, although children’s garments or garments made of heavier material might not need these tightening elements. This term excludes knit garments that fail to qualify as jackets because they do not provide sufficient protection against the elements. Such garments, if they have full-front openings, may be considered cardigans of heading 6110 (other). (Emphasis added.)

Coats – See “Overcoats, carcoats, capes, cloaks and similar garments”

Overcoats, carcoats, capes, cloaks and similar garments (6101, 6102, 6201, 6202) – is a group of outerwear garments which cover both the upper and lower parts of the body, and which are normally worn over other garments for warmth and protection from the weather. Overcoats and carcoats are thigh length or longer, with sleeves, with or without a means of closure, and with a full-front opening.

See, U.S. Customs Service, What Every Member of the Trade Community Should Know About: Apparel Terminology Under the HTSUS 34 Cust. B. & Dec. 52, 153 (Dec. 27, 2000).

Furthermore, in circumstances such as these, where the identity of a garment is ambiguous for classification purposes, reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, (“Guidelines”) is appropriate. The Guidelines were developed and revised in accordance with the HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles.

Regarding the classification of sweaters, the Guidelines state that “garments commercially known as cardigans, sweaters, . . . cover the upper body from the neck or shoulders to the waist or below (as far as the mid-thigh area.)” Then further state, “Sweaters . . . may have a collar treatment of any type, including a hood, or no collar, and any type of neckline; they may be pullover style or have full or partial front or back opening; they may be sleeveless or have sleeves of any length and any type of pocket treatment.” See Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE13/88 at 20 (Nov. 23, 1988).

The Guidelines state that “three quarter length or longer garments [are] commonly known as coats[.] . . . A coat is an outerwear garment which covers either the upper part of the body or both the upper and lower parts of the body. It is normally worn over another garment, the presence of which is sufficient for the wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both. Garments in this category have a full or partial front opening, with or without a means of closure. Coats have sleeves of any length.“ See Guidelines at 5. However, within the “coat category”, distinctions are made in the Guidelines for raincoats, water resistant coats, and shirt-jackets.

The Guidelines state that garments possessing at least three of the cited jacket features will be classified as jackets if the result is not unreasonable:

Shirt-jackets have full or partial front openings and sleeves, and at the least cover the upper body from the neck area to the waist . . . . The following criteria may be used in determining whether a shirt-jacket is designed for use over another garment, the presence of which is sufficient for its wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both:

(1) Fabric weight equal to or exceeding 10 ounces per square yard . . . .

(2) A full or partial lining.

(3) Pockets at or below the waist.

(4) Back vents or pleats. Also side vents in combination with back seams.

(5) Eisenhower styling.

(6) A belt or simulated belt or elasticized waist on hip length or longer shirt-jackets.

(7) Large jacket/coat style buttons, toggles or snaps, a heavy-duty zipper or other heavy-duty closure, or buttons fastened with reinforcing thread for heavy-duty use.

(8) Lapels.

(9) Long sleeves without cuffs.
(10) Elasticized or rib knit cuffs.

(11) Drawstring, elastic or rib knit waistband.

See Guidelines at 5-6.

Upon review of the subject merchandise and upon application of the Guidelines, it is the determination of this office that these women’s knit garments either do not possess the requisite number of Guidelines criteria to meet the standards of a jacket or the result would be unreasonable given the styling of the garment to resemble a long sweater.

The critical issue in this classification dispute hinges on the amount of consideration to be given to the length requirements established by the various textile resources cited above. It is the opinion of this office that the submitted samples are worn and used much like a sweater and have similar characteristics of a “traditional” sweater despite the long length. These knit garments are worn in the same manner as a sweater to give additional warmth. The appearance does not indicate use as a jacket, or windbreaker, to be worn outdoors on a day on which it is too cold and windy to wear a sweater or cardigan.

Furthermore, the fabric weight of these garments is not an absolute indicator of a garment’s status for classification purposes but fabric weight does provide some indication as to a garment’s suitability for different uses. Though it is feasible that the subject merchandise would be worn over a light weight shirt or layered for a stylish effect, it would not be worn over all other clothing for protection against the weather. In these samples, the knit fabric construction of the subject garments would not provide sufficient protection from the elements to the wearer when worn outside on cold days. In addition features such as a hood, and long length, are not adequate proof that a garment is designed for use as a jacket or coat. In fact, today these features are commonly found on a variety of upper body garments as part of a new fashion trend for these products which the industry has termed “sweatercoats”. Customs would not consider the subject garments to be sweater like if the garments contained a lining or heavier material as typically associated with a coat.

Heading 6110, HTSUSA, specifically provides for “similar articles” which have a likeness to the articles which are specifically named in the heading. Customs notes that the subject garments are similar to sweaters and meets all of the above cited definitions for sweaters with the exception of the length. Furthermore, given that the terms of Heading 6110 specifically provides for garments similar to sweaters, the ENs to heading 6110, HTSUSA, cannot be interpreted in such a manner to narrow the scope of the actual tariff heading.

Classification of other garments with a longer length has previously been considered by Customs and these garments have been consistently classified as sweater-like garments of heading 6110, HTSUS. In HQ 951298, dated September 1, 1992; HQ 955084, dated March 23, 1994; HQ 954827, dated December 8, 1993; and HQ 955488, dated April 6, 1994, Customs considered garments which exceeded the length requirements stated in the EN, reaching to the mid thigh area or below, and classified the merchandise in heading 6110, HTSUS. In each of the above cited rulings Customs acknowledged that the garments had “sweater like characteristics” and provided warmth but not protection from the elements. Each of these garments also had a full frontal opening and button closure similar to a jacket or coat but were more akin to sweaters in “fabric, construction, styling and use” in the same manner as the merchandise at issue which is properly classified in heading 6110, HTSUS.

Furthermore, in past rulings Customs has stated that the crucial factor in the classification of merchandise is the merchandise itself. As stated by the court in Mast Industries, Inc. v. United States, 9 Ct. Int’l Trade 549, 552 (1985), aff’d 786 F.2d 1144 (CAFC, April 1, 1986), “the merchandise itself may be strong evidence of use”. However, when presented with articles which are ambiguous in appearance, Customs will look to other factors such as environment of sale, advertising and marketing, recognition in the trade of virtually identical merchandise, and documentation incidental to the purchase and sale of the merchandise. It should be noted that Customs considers these factors in totality and no single factor is determinative of classification as each of these factors viewed alone may be flawed. Upon review of current Fall fashion retail catalogs, Customs notes that these sweatercoats are the current hot fashion item for Fall 2001. In several Fall retail catalogs, such as Victoria’s Secret®, J.Jill®, Lord & Taylor®, and Nordstrom®, these garments are being referred to as “sweatercoats” and are worn over either lightweight shirts or layered with other sweaters to create a warmer effect. The advertising for these garments indicates that the garments are to be worn in much the same way as a sweater. Moreover, Customs notes that these garments are being sold in the same departments as “traditional” sweaters in retail stores this Fall.

Accordingly, we find that the subject samples were erroneously classified in the original Customs rulings which were issued to your company. As such, the subject samples are properly classified as sweaters or as similar to sweaters in heading 6110, HTSUS, as appropriate. HOLDING:

The following rulings are hereby revoked:

NY G86050, dated January 26, 2001
PD H80571, dated May 21, 2001
PD H80420, dated May 10, 2001
PD G89023, dated April 19, 2001
PD G88233, dated March 22, 2001
PD G86813, dated March 12, 2001
PD G86510, dated February 8, 2001

The following rulings are hereby modified:

NY G85916, dated March 2, 2001
PD G86712, dated February 28, 2001
PD F83090, dated February 23, 2000
PD F83556, dated April 6, 2000

Samples 1, 3, 4, 7, 8, 9, 11, 12 and 13 are properly classified under 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’.” The general column one rate of duty is 16.3 percent ad valorem. The applicable textile restraint category is 438.

Samples 2 and 5 are properly classified under subheading 6110.30.1520, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s or girls’.” The general column one rate of duty is 17 percent ad valorem. The applicable textile restraint category is 446.

Sample 6, style 11TD14178, is properly classified under subheading 6110.20.2020, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s.” The general column one rate of duty is 17.8 percent ad valorem. The applicable textile restraint category is 345.

Sample 10, style C21500538, is properly classified under 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 rate of duty is 16.3 percent ad valorem. The applicable textile restraint 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 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, you should contact your 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 sixty (60) days after its publication in the Customs Bulletin.

EFFECT ON OTHER RULINGS:

The following rulings which deal with similar merchandise are revoked or modified as follows and will also be effective 60 days from date of publication of this ruling:

Ruling Number
Issue Date
Type of Customs Action
To Whom Addressed
Style # of garment(s)
Correct HTSUSA Classification
PD H81739
6/18/01
Modification
AMC
61801; 61802
6110.30.1520; 6110.30.1560
PD H80051
Revocation
AMC
EH 073016
6110.30.1560
PD H80053
4/26/01
Revocation
AMC
54623
6110.10.2080
PD G88792
4/11/01
Modification
AMC
FM2224; FM2228;
FM 2221
6110.10.2080; 6110.30.1520; 6110.10.2030
PD G88093
Revocation
AMC
5425
6110.10.2080
NY G80859
6/14/00
Revocation
Avon Products
PP204117
6110.30.3055
NY G87628
3/23/01
Modification
Grunfeld, Desiderio on behalf of Bernard Chaus 50419
6110.10.2080
PD H80504
5/22/01
Revocation
Fritz & Co. on behalf of B. Moss
576
6110.30.3055
PD G89151
4/19/01
Revocation
Total Port Clearance on behalf of Belford 4020
6110.10.2030
PD H80757
5/29/01
Modification
Grunfeld, Desiderio on behalf of By Design LLC 19047; 19008
6110.30.3055; 6110.30.3055
PD G89982
5/10/01
Revocation
C.F.L. Sportswear Trading, Inc.
0222258
6110.90.9042
PD G84780
12.27.00
Revocation
C.F.L. Sportswear Trading, Inc.
SW2017
6110.10.2030
PD F86133
4/25/00
Revocation
C.F.L. Sportswear Trading, Inc.
SW3411
6110.20.2020
PD H80691
Revocation
Dillard's Inc.
131S3095
6110.30.3020
PD G88184
3/29/01
Revocation
Donkenny Apparel
221679; 221680
6110.10.2080; 6110.10.2080
NY G89632
Revocation
Donna Karan
73310222VA
6110.10.2080
NY F89548
7/27/00
Revocation
Espirit de Corp
5435213
6110.10.2030
NY G88075
3/27/01
Revocation
Eddie Bauer, Inc.
010-2299/ 010-2300/ 010-2301
6110.10.2080
PD H81218
Modification
Eddie Bauer, Inc.
099-3729/ 009-3730/ 009-3731
6110.30.1560
PD H80425
5/25/01
Revocation
Prime Transport on behalf of E.M. Lawrence 134433
6110.90.9042
PD F84671
Revocation
Grunfeld Desiderio on behalf of 525 Made in America 0789
6110.20.2075
NY G80262
8/18/00
Revocation
The Gap on behalf of Banana Republic
814176
6110.90.9090
PD F83190
3/21/00
Revocation
The Gap on behalf of Banana Republic
814016
6110.10.2080
PD F85279
4/17/00
Revocation
The Gap, Inc
129906
6110.30.1520
NY G88190
Revocation
Great American Sweater Co.
1607J/30567
6110.30.3020
PD H80756
Modification
Hecny Brokers on behalf of Knits Cord
7260
6110.30.3055
PD H80024
5/10/01
Revocation
C-Air International on behalf of JDR Apparel 2301-2-14
6110.90.9042
PD G89178
4/25/01
Revocation
J.C. Penney Corporation
862-3334/ 234-3334/ 710-3334/ 981-3334
6110.30.3020
PD G88740
4/23/01
Revocation
Carmichael Brokers on behalf of John Paul Richard M6107883; M1157109
6110.30.3055; 6110.30.3020
PD G87563
3/16/01
Revocation
The J. Jill Group
2361
6110.20.2075
PD G87576
3/12/01
Revocation
Mac & Jac
A 6169
6110.30.3055
NY G88949
4/16/01
Revocation
Grunfeld Desiderio on behalf of Mast Industries 3016B
6110.30.3055
NY G81395
9/26/00
Modification
Gemm Custom Brokers on behalf of Michael Simon S10047
6110.30.3055
PD F84341
3/31/00
Revocation
Mark Group
BPK 9920
6110.30.1520
PD G89033
4/19/01
Revocation
Grunfeld, Desiderio on behalf of Mast Industries 96H1944
6110.30.1560
PD G85699
1/19/01
Revocation
Vandegrift Forwarding on behalf of Nautica Jeans FSW 305
6110.10.2080
PD F85566
4/21/00
Revocation
MSAS Global on behalf of Newport News, Inc. F00-61-015
6110.30.3055
NY G88749
5/12/01
Revocation
Sharretts, Paley on behalf of Polo Ralph Lauren 17165
6110.10.1020
PD G87734
4/11/01
Revocation
QVC, Inc.
A103107
6110.30.1560
NY G83575
11/8/00
Revocation
Spiegel Imports
16-6157s
6110.30.3055
PD G89715
Revocation
Spiegel Imports
38-5824s
6110.30.1560
NY G89021
4/26/01
Revocation
Sullivan & Lynch on behalf of Susan Bristol 1141204
6110.30.1520
PD H80743
Revocation
Sullivan & Lynch on behalf of Susan Bristol 1153510
6110.10.2080
PD H80488
Revocation
Target Corporation
T12847
6110.30.3055
PD G89468
Revocation
Wet Seal
WSS 7560; WSS 7547
6110.30.3020; 6110.30.3020
PD G89157
4/25/01
Revocation
Wet Seal
WS 7324D
6110.30.3055
PD G88797
4/12/01
Revocation
Wet Seal
WSS 7285
6110.30.3055
NY G89266
5/11/01
Modification
Barthco Trade Consultants
325D7738
6110.10.1020
PD F84548
3/27/00
Revocation
Barthco Trade Consultants
C1CT26478
6110.10.1020
PD D89160
Modification
Barthco Trade Consultants
M21610288
6110.10.1020
NY H80591
5/16/01
Modification
Danzas AEI Customs Brokerage Service
A030002; A030065
6110.30.1520; 6110.10.1020

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also:

• Tariff No.: 6110.10.10 - Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, wholly of cashmere
• Tariff No.: 6110.10.20 - Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted, of wool or fine animal hair (excl. wholly of cashmere)
• Tariff No.: 6110.20.20 - Sweaters, pullovers and similar articles, knitted or crocheted, of cotton, nesoi
• Tariff No.: 6110.30.15 - Sweaters, etc., knitted or crocheted, of manmade fibers, containing 23% or more of wool or fine animal hair
• Tariff No.: 6110.30.30 - Sweaters, pullovers and similar articles, knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6110.90.90 - Sweaters, pullovers, sweatshirts, vests and sim articles, of text mat (except wool, cotton or mmf), containing under 70% by wt of silk, k/c