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HQ 965377




March 5, 2002

CLA-2 RR:CR:TE 965377 mbg

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1520; 6110.12.1020

Sasha Craig
Technical Consultant
Omnitrans Inc.
407 Rue McGill
Suite 900
Montreal, Quebec
H2Y 2G3
Canada

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

Dear Ms. Craig:

Pursuant to classification requests, Customs has previously issued New York Ruling Letter (“NY”) to Danzas AEI Customs Brokerage Service regarding the tariff classification of various women’s long knitted “sweatercoats.” These products were originally classified as women’s knitted coats under heading 6102 and as sweaters under heading 6110 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). Upon review of this class of merchandise, Customs has determined that certain garments were erroneously classified. The correct classification for these garments is under heading 6110, HTSUSA, based on classification as sweaters or as garments similar to sweaters.

Customs notified effected parties that several rulings would be either revoked or modified to reflect the corrected classification under the HTSUSA. Accordingly, 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.

In response to this notice, your company submitted comments on January 3, 2002, consistent with your reasonable care obligations under the Customs Modernization Act. You provided a ruling to Customs, NY H80591, dated May 16, 2001, which was potentially effected by this notice but had not yet been identified. This letter is in response to your request for Customs to include an additional two styles in the revocation and modification notice relating to sweatercoats.

You identified style numbers A030002 and A030065 in NY H80591 for Customs to review. On February 6, 2002, Customs published the final notice relating to the tariff classification of women’s knit sweatercoats in the Customs Bulletin, Vol. 36, No. 6. Within that notice Customs indicated that the these style numbers in NY H80591 were modified pursuant to the analysis set forth in the notice. In this notice, Customs advised that style A030002 was properly classified in subheading 6110.30.1520, HTSUSA, and style A030065 was properly classified in subheading 6110.10.1020, HTSUSA.

In the final notice of revocation and modification Customs stated:

This action [for change in tariff classification] is effective for merchandise entered or withdrawn from warehouse for consumption on or after April 8, 2002.

The effective date is based on 19 U.S.C. 1625(c), modification and revocation, which provides in the last sentence of the section that:

The final ruling or decision shall become effective 60 days after the date of its publication [in the Customs Bulletin].

(bracketed material added.)

HOLDING:

Style A03002 is 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.

Under the HTSUSA for 2002, Style A030065 is properly classified under subheading 6110.12.1020, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Sweaters: Women’s or girls’.” The general column one rate of duty is 4.7 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 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, your client 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

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