CLA-2 RR:TC:TE 961181 jb
Mr. Subhash Bhatia
California Fashion Industries, Inc.
102 East King Boulevard
Los Angeles, CA 90011-2699
RE: Revocation of HQ 959828; tariff classification of a woman's
knit sweater
Dear Mr. Bhatia:
In HQ 959828, dated October 23, 1997, this office determined
that a women's knit sweater was classified in subheading
6110.30.3020, Harmonized Tariff Schedule of the United States
(HTSUS). This letter is to inform you that although the
classification of that merchandise in heading 6110, HTSUS, is
correct, the classification at the subheading level is in error.
FACTS:
The merchandise at issue is described as follows:
Style number H-112, is a women's sweater made of 38 percent
silk, 26 percent rayon, 22 percent ramie, 13 percent
acrylic and 1 percent cotton knit fabric. The fabric
contains 9 or fewer stitches per 2 centimeters when measured
in the direction the stitches were formed.
The garment features a full front opening with three button
closures and a drawstring, a shawl style collar, long
sleeves and beading....
As the analysis in HQ 959828 was accurately set forth, we
will not repeat it in its entirety in the body of this letter.
We will however, expand upon that portion which needs further
clarification and direct you to HQ 959828 (attached) for your
reference.
ISSUE:
What is the proper category designation for the subject
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
System of the United States Annotated (HTSUSA), is in accordance
with the General Rules of Interpretation (GRI). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI will be applied, in the order of their appearance.
In arriving at the tariff classification of the subject
sweater, HQ 959828 referred to Subheading Note 2 and Legal Note
2(A) and 2(B)(b) and (c) to Section XI, HTSUSA. As the subject
sweater is composed of 38 percent silk, 26 percent rayon, 22
percent ramie, 13 percent acrylic and 1 percent cotton, HQ 959828
correctly stated that "in this instance, therefore, only the
rayon and acrylic materials are treated as a single textile
material in accordance with Legal Note 2(B)(c) to Section XI".
Accordingly, taking the aggregate of the rayon (26 percent) and
acrylic (13 percent), the sweater was determined to be made of
man-made fibers (39 percent).
However, the classification of this merchandise in
subheading 6110.30.3020, HTSUSA, providing for among other
things, sweaters: of man-made fibers: other: other: other: other,
overlooked a more specific subheading which is a more accurate
description of the material composition of the subject sweater.
Subheading 6110.30.20, HTSUSA, provides for, among other things,
sweaters, of man-made fibers, containing 30 percent or more by
weight of silk or silk waste. As such, the subject sweater
which, although predominantly of man-made fibers, contains 38
percent silk, is properly classified in subheading 6110.30.2020,
HTSUSA.
This ruling, therefore, revokes HQ 959828, as per the
reasoning above.
HOLDING:
The subject sweater, referenced style H-112, is properly
classified in subheading 6110.30.2020, HTSUSA, which provides for
sweaters, pullovers, sweatshirts, waistcoats (vests) and similar
articles, knitted or crocheted: of man-made fibers: other: other:
containing 30 percent or more by weight of silk or silk waste:
sweaters: women's or girls'. The applicable rate of duty is 6.3
percent ad valorem and the quota 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 negotiations and
changes, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service which is updated
weekly and is available at the 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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division