CLA 2 RR:TC:TE 958288 CAB
Mr. Ba Sang Yeung
Hong Kong Economic Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Classification of a women's knit pullover garment with woven overlaid fabric; Heading 6110
Dear Mr. Yeung:
This is in response to your inquiry of August 3, 1995, requesting a tariff classification ruling for women's garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.
FACTS:
The sample, Style MW 062, is a woman's 100 percent knit acrylic pullover garment with a round neck, long sleeves, and side slits. The garment contains an overlaid fabric panel sewn on the front, sides, neck, and shoulder area. The entire overlaid panel extends from the neck and shoulders to 2 + inches above the bottom of the garment.
The garment is composed of two types of fabric construction. On the front and rear fabric panels of the garment, the knit fabric construction is 1X1X1X1 rib which is succeeded by a "floating" yarn, yarn that does not form into knit stitches. The fabric construction is eight stitches per two centimeters measured in the horizontal direction.
The second fabric construction is found on the overlaid front panel and the two sleeve panels. This construction consists of narrow strips (one quarter of an inch wide) of knit fabric which intersect in a criss cross pattern at one inch intervals. The intersection results in one inch squares of narrow strips with extensive open areas in the center of the squares; an exception to this pattern occurs on certain parts of the panels when the narrow strips are twisted into
decorative patterns. It is important to note that the strips are not joined together by a knitting process; instead they are sewn together at the intersections. Since these strips are not knitted together, the fabric which they form cannot be considered a knit fabric construction.
ISSUE:
Whether the garment at issue is classifiable as a woven garment or a knit garment under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.
GRI 2(b) provides that a reference to a material in a heading shall be taken to include mixtures or combinations of that material with other materials and that any reference to goods of a given material shall be taken to include goods partly of that material; if goods consist of more than one material, then classification will be according to GRI 3.
GRI 3(a) requires that where two or more headings each refer to part only of the materials in the goods, then classification will be by GRI 3(b). GRI 3(b) states that the material or component which imparts the essential character to the goods will determine their classification.
Usually, when Customs is faced with the classification of a garment that is comprised of a woven material and knit, we refer to a set of classification guidelines set forth in Headquarters Memorandum 084118, dated April 13, 1989. These guidelines are sometimes consulted when dealing with the classification of garments consisting of two or more different fabrics. Headquarters Memorandum 084118, states, in relevant part:
a. For upper or lower body garments, if one component exceeds 60 percent of the visible surface area, that component will determine the classification of the garment unless the other component:
(1) forms the entire front of the garment; or
(2) provides a visual and significant decorative effect (e.g. a substantial amount of lace); or
(3) is over 50 percent by weight of the garment; or
(4) is valued at more than 10 times the primary component.
If no component comprises 60 percent of the visible surface area, or if any of the above four listed conditions are present, classification will be according to GRI 3(b) or 3(c), as appropriate.
It is important to note, however, that the aforementioned memorandum relates to determining the essential character of garments made up of two or more components, each of which must be considered in making that determination. In this instance, the overlaid front panel is not an integral part of the garment. Instead, the overlay is a decorative addition to the garment; with or without the overlay, the subject garment remains a pullover. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The General EN to Chapter 61, HTSUSA, states that the classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, woven fabrics, furskin, feathers, leather, plastics or metals. Like the exemplars mentioned in the EN, the overlay located on the subject garment is also considered an accessory to a garment as opposed to an integral component of a garment. Therefore, Customs believes that in accordance with the EN, the garment at issue is classifiable pursuant to GRI 1 without any consideration given to the overlay.
When examining the garment for classification purposes without considering the overlay portion of the garment, Customs is left with considering the knit fabric that comprises the entire body (front and rear) and the woven fabric which comprises the sleeves. As the knit fabric which covers the entire body of the garment and encompasses a much larger portion of the garment then the fabric used to construct the sleeves, the garment is classifiable based on the knit portion of the garment.
This rationale is in accordance with Headquarters Ruling Letter 950007, dated October 4, 1991, where Customs was faced with the classification of a knit wool pullover garment which contained woven silk overlay fabric over the entire front of the garment. Customs disregarded the overlay for tariff classification purposes and classified the article as a knit garment.
Since the garment as issue is classifiable based on the knit portion, Customs must now address whether the garment is classifiable as a sweater. Sweaters are provided for at the statistical level of the HTSUSA. Statistical Note 3 to Chapter 61, HTSUSA, states that for the purposes of Chapter 61, HTSUSA, sweaters are garments which are constructed essentially with nine or fewer stitches per two centimeters measured in the horizontal direction. As the body fabric of the subject garment has less than nine stitches per two centimeters measured in the horizontal direction, the garment at issue is considered a sweater for tariff classification purposes.
HOLDING:
Based on the foregoing, Style MW 062 is classified in subheading 6110.30.3020, HTSUSA, which provides for women's sweaters, knitted, of man made fibers. The applicable rate of duty is 34 percent ad valorem and the textile restraint category is 646.
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.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division