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HQ W968380




November 16, 2006

CLA-2 RR:TCM:CTF 968380 tmf

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Arthur Bodek, Esq.
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP. 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: Classification of Women’s V-Neck Pullover with Crocheted Lace Insert at V-Neckline; Statistical Note 6 to Chapter 61, HTSUSA

Dear Mr. Bodek:

This letter is in reply to your correspondence of August 17, 2006 in which you requested a binding ruling on behalf of your client, Liz Claiborne, Inc., regarding the classification of a women’s v-neck pullover containing a crocheted lace insert at the v-neckline under the Harmonized Tariff Schedule of the United States.

A sample along with your request was submitted for our review.

FACTS:

The subject garment, identified as Style CU-5678, is described as a women’s basic knit-to-shape long-sleeved, v-neck pullover that is made of 100 percent cotton. You indicate that the subject garment is composed of a front panel, a back panel and two sleeves, each of which is knit-to-shape on a flat knitting machine. You also indicated both the front and back panels are knit directly to shape and have a self-start bottom and self-finished sides and armholes. You indicate that the sleeves feature self-start ribbed cuffs and self-finished sides and armhole curvatures. You state that these components are attached by linking and looping. You also indicate that a small decorative, crocheted lace insert that is cut to size and sewn into the v-neckline portion of the garment, serves as decoration to the front panel. The outer surface of the rib-knit fabric measures approximately 12 stitches per centimeters in the direction in which the stitches are formed.

ISSUE:

What is the classification of the subject garment?

Whether the subject garment is “knit to shape” for purposes of Statistical Note 6 to Chapter 61, HTSUSA?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. When goods cannot be classified solely on the basis of GRI 1 and if the terms of the headings and any relative section or chapter notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are 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. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Heading 6110, HTSUSA, provides for: "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted." The EN to heading 6110, in pertinent part, state that the 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)." The instant garment, which is designed to cover a woman’s upper body, meets the terms of heading 6110 and is provided for by heading 6110, HTSUSA.

We refer to GRI 6, HTSUSA, which states:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

In this instance, the subject garment is made of cotton material. Thus, pursuant to GRI 6, it is classified in subheading 6110.20, HTSUSA, which provides, in pertinent part for “Sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: Of cotton.”

With respect to whether the garment is a sweater or pullover, we refer to Statistical Note 3 to Chapter 61, which states, in pertinent part:

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 (emphasis added).

Based on the construction, the garment at issue is not a “sweater" pursuant to Note 3 above since the stitch count is greater than 9 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches are formed. Rather, Style CU-5678, which is worn by placing over the head and designed to cover a female’s upper body, meets the terms of heading 6110 as a pullover.

With respect to the issue as to whether the subject garment is classifiable as a “knit to shape” garment for purposes of statistical reporting under heading 6110, HTSUSA, we refer to Statistical Note 6 to Chapter 61, which states:

For the purposes of statistical reporting under heading 6110, the term “knit to shape” means garments knit to shape on flat-knitting machines, having a stitch count exceeding 9 stitches per 2 centimeters, but less than or equal to 18 stitches per 2 centimeters, measured on the outer surface of the fabric, in the direction in which the stitches are formed. For purposes of this statistical note, in the instances where both knit and purl stitches are usually counted, the purl stitches will be disregarded, and only the knit stitches on the outer surface of the fabric will be counted. All of the garment’s components, which include, but are not limited to, collars, plackets, cuffs, waistbands and pockets, are knit to shape. All of the components are assembled by looping and linking, including the side seams. (emphasis added)

In this case, the front, back and sleeve components are knit to shape on a flat-knitting machine and joined together by linking and looping.

We refer to the Informed Compliance Publication, Classification of Knit to Shape Garments under HTSUS Heading 6110 (June 2006), which discusses certain knit to shape garments included within the scope of the statistical note 6, Chapter 61. It provides an informational list of components, which includes, but is not limited to, the following:

Front and back panels and sleeve panels
Collars (including neckbands)
Plackets (both outside and inside placket sections) Cuffs
Waistbands
Pockets (including pocket welts and pocket bags) Linings
Capping
Inserts [emphasis added]
Hoods

Id. at 10. With regard to “inserts”, the ICP reads:

Inserts are components that complete a panel or another component. They must be knit to shape with self-start bottoms and self-finished sides and must be linked and looped onto the garment Id. at 19.

In your submission , you state that the decorative crochet lace insert is cut to size, and not knit to shape. It is also sewn into the v-neckline and not linked and looped into the front v-neckline panel. In the case of sewing, the ICP specifically states that “[s]ewing to attach components to each other is not allowed.” Id. at 19. However, it provides certain stitching exceptions, notably:

Attachment of beads, embroidered appliqués, labels etc. Minor stitching done in a location on the garment where it is not possible to link and loop (e.g., the ends of the placket, neckband, pocket welts, etc.) (See HQ 968116).

Neither of the exceptions above is applicable in this case since the insert is not an appliqué, nor is the stitching at the v-neckline front panel considered to be minor whereby linking and loop would be impossible.

Further, we note that the ICP provides a non-exhaustive list of other garments that had been examined and determined to not be knit to shape. Id. at 20. Some of the exemplars are crocheted or raschel knit components, such as panels, sleeves, inserts, etc. In fact, the subject merchandise slightly resembles the photograph that features a woman’s pullover that has raschel lace that extends the edge of the neckline, which was determined to be an unacceptable insert. Id. In sum, we come to the same conclusion: the use of the instant insert renders the garment to be unacceptable as “knit to shape”. As a result, it is our determination that the inclusion of the crochet insert disqualifies the subject pullover, Style CU-5678, from being considered “knit to shape” for purposes of Statistical Note 6 to Chapter 61, HTSUSA.

In your submission, you state that the decorative lace insert embellishes the appearance of the garment and is not a requirement for modest wear since it merely provides decoration to an existing modest neckline. You also indicate that since it is not necessary, it’s inclusion should not disqualify the garment as “knit to shape” for purposes of statistical note 6 to Chapter 61, HTSUSA. We have considered your arguments and do not find them to be persuasive since this does not overcome the fact that the insert is, according to you cut to size, which is “cut to shape” and not “knit to shape.”

Therefore, at the eight-digit level, the subject merchandise is classified in subheading 6110.20.20, HTSUSA, ("Other") because no other 8digit level subheading describes the garment. As the garment is not “knit to shape” for purposes of Statistical Note 6 to Chapter 61, HTSUSA, it is classified in subheading 6110.20.2079, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Other: Other: Women's or girls': Other."

HOLDING:

The subject women’s pullover garment, identified as Style CU-5678, is classified in subheading 6110.20.2079, HTSUSA, which provides for: "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Other: Other: Women's or girls': Other." The garment falls into textile category 339. The 2006 applicable column one general rate of duty is 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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