CLA-2 CO:R:C:G 084359 DSN
Ellen E. Rosenberg, Esquire
Tompkins & Davidson
655 Fifteenth Street, N.W.
Suite 300
Washington, D.C. 10004
RE: Reconsideration of NYRL 837350 of March 2, 1989
Dear Ms. Rosenberg:
This ruling letter is in response to your inquiry of May 1,
1989, on behalf of May Dept. Stores, Inc., requesting
reconsideration of NYRL 837350 of March 2, 1989, under the
Harmonized Tariff Schedules of the United States Annotated
(HTSUSA). A sample produced in Taiwan was submitted for
examination.
FACTS:
The sample at issue, style number 622 is a women's 100
percent acrylic knit garment which extends from the neck to just
above the knees. The fabric is constructed with fewer than 9
stitches per 2 centimeters measured in the horizontal direction.
The garment features a full front opening without any means of
closure, a rib knit shawl collar, two side entry pockets below
the waist, a rib knit bottom and shoulder pads.
NYRL 837350 classified the garment under subheading
6102.30.2010, HTSUSA. You assert that the garment should be
classified as a sweater under heading 6110, HTSUSA.
ISSUE:
Whether the garment at issue is classified under subheading
6102.30.2010, HTSUSA, or under subheading 6110.10.2030, HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 6110, HTSUSA, provides for sweaters, pullovers,
sweatshirts, waistcoats and similar articles, knitted or
crocheted. You assert, based on Statistical Note 3 to chapter
61, that the garment at issue should be classified in heading
6110, irrespective of its length. Statistical Note 3 to chapter
61 states that for purposes of this chapter, statistical
provisions for sweaters include garments, whether or not known as
pullovers, vests or cardigans, which are constructed essentially
with 9 or fewer stitches per 2 centimeters measured in the
horizontal direction. This note is only to be used at the
statistical level, that being the ninth or tenth digits of the
tariff. As previously stated, classification is determined first
at the four digit heading level, not at the statistical level of
the tariff.
It is our opinion that the Textile Category Guidelines act
as an aid in determining the classification of garments. Those
guidelines provide that sweaters cover the upper body from the
neck or shoulders to the waist or below (as far as the mid-thigh
area). Since the garment at issue exceeds the mid-thigh, we
cannot classify under the heading providing for sweaters.
You further allege that NYRL 837927 of March 20, 1989,
classified a garment of 34-35 inch length as a sweater. That
ruling in its description does not state anywhere the length of
the garment. Since that garment was described as a sweater the
classification was correct.
HOLDING:
The garment at issue is classified under subheading
6102.30.2010, HTSUSA, which provides for women's or girls'
overcoats, carcoats and similar articles, knitted or crocheted
other than those of heading 6104, of man-made fibers, other,
women's, textile category 635, and dutiable at the rate of 30
percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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NYRL 837350 of March 2, 1989 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division