CLA-2 CO:R:C:T 950007 PR
David M. Murphy, Esquire
Grunfeld, Desiderio. Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of Two Women's Knit Pullover Garments With
Woven Fabric Overlaid Fronts--Essential Character
Dear Mr. Murphy:
This is in reply to your letters of June 14 and September
23, 1991, on behalf of Kobra Trading International Ltd.,
concerning the classification of two submitted garments. Our
ruling on the matter follows.
FACTS:
Style No. 9746 is a woman's V-neck sleeveless knit wool
pullover. It has large armhole openings finished with rib knit
capping, and a 3 inch wide rib knit waistband. The garment
extends below the waist and is intended to be worn over other
outer wearing apparel. The knit fabric comprising the garment is
constructed with more than nine stitches per two centimeters.
The entire front, except for the arm, neck, and waist bands, is
overlaid with a decoratively printed woven silk fabric.
Style No. 1157 is essentially the same garment as Style No.
9746, except that it has long sleeves with rib knit cuffs and the
waistband is 2-3/4 inches wide.
The knit portions of the garments are stated to comprise
over 60 percent of the surface area of each garment and over 85
percent of the weight of each garment.
ISSUE:
The issue presented by the two samples is whether they are
classifiable as knit garments, in Chapter 61, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), or as woven
garments, in Chapter 62, HTSUSA.
LAW AND ANALYSIS:
Imported goods are classifiable according to the
General Rules of Interpretation (GRI's) of the Harmonized Tariff
Schedule of the United States (HTSUSA). GRI 1 provides that for
legal purposes, classification shall be determined according to
the terms of the headings in the tariff and according to any
pertinent section or chapter notes.
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.
Normally where garments consist of both knit and woven
fabrics, those garments are, pursuant to GRI's 2(b) and 3(b),
described by provisions in both Chapter 61, which covers knit
garments, and Chapter 62, which provides for garments of other
fabrics, and classification must be in accordance with GRI 3(b)--
according to the component which imparts the essential character
to each garment.
Accordingly, it is contended that a Customs Headquarters
memorandum, file 084118, dated April 13, 1989, to our Area
Director of Customs, New York Seaport, requires Customs to find
that the essential character of the garments in question is
imparted by the overlaid woven silk fabrics. In that memorandum,
it was stated:
Where garments are made from both woven and knit
fabrics, or where they contain both textile and
nontextile components, the classification of those
garments depends on a subjective determination of which
component--the woven or the knit, or the textile or
nontextile--imparts the essential character to the
particular garments. We have discovered that
knowledgeable import specialists, when viewing the same
garment, differ in their classification of that
garment, even though they were instructed that, if in
doubt, they should use the tie-breaker--General Rule of
Interpretation (GRI) 3(c).
The memorandum went on to set out certain factors to be
considered in determining the essential character of garments
consisting of different fabrics or of textile and nontextile
components. One factor listed is where a component forms the
entire front of the garment. A second factor is where a
component provides a visual and significant decorative effect.
It is argued that these two factors require the subject garments
to be according to their woven fronts.
First, it should be pointed out that the wide solid black
waistbands contrast markedly with the brightly colored silk
overlays. Accordingly, the waistbands constitute a significant
frontal presence and cannot be ignored. As a result, the entire
front of each sample is not considered to be formed by the silk
overlays.
Secondly, and most important, the cited memorandum is
concerned with determining the essential character of garments
made of two or more components, each of which must be considered
in making that determination. That is not the case in this
instance. The Harmonized Commodity Description and Coding
System, Explanatory Notes, which are the official interpretation
of the HTSUSA at the international level (for the 4 digit
headings and the 6 digit subheadings), state, on page 830:
The classification of goods in this Chapter is not
affected by the presence of parts or accessories of,
for example, woven fabrics, furskin [sic], feather,
leather, plastics or metal.
The woven silk overlays are not integral parts of the
submitted samples. They are decorative additions which, while
enhancing the appearance of the garments, do not change the
identity or commercial designation of the underlying knit
garments. Without the overlays, the garments are knit pullover
sweater-like garments. With the overlays, the garments are knit
pullover sweater-like garments with decorative fronts.
Accordingly, it is Customs determination that, in accord
with the Explanatory Notes, the garments should be classified
pursuant to GRI 1 without any consideration being given to the
overlaid woven silk fabric fronts.
Since the samples are knit garments for tariff purposes, it
must be determined whether they are classifiable as sweaters.
Sweaters are provided for by name at the statistical
(nonstatutory) level of the tariff schedules. Statistical Note
3 to Chapter 61 states that for the purposes of Chapter 61,
sweaters are garments which are "constructed essentially with 9
or fewer stitches per 2 centimeters." Since the submitted
samples consist of fabric that has more than nine stitches per
two centimeters, they are not classifiable under the statistical
provisions for sweaters.
HOLDING:
The essential character of the sample garments is imparted
by the knit fabrics which form those garments. Therefore,
pursuant to GRI 3(b), the garments are classifiable in Chapter
61, as follows:
Style No. 9746 is classifiable under the provision for other
women's wool vests, in subheading 6110.10.2060, HTSUSA, with
duty at the rate of 17 percent ad valorem. The designated
textile and apparel category applicable to this merchandise
is 459.
Style No. 1157 is classifiable under the provision for other
women's wool sweaters, pullovers, and similar garments, in
subheading 6110.10.2080, HTSUSA, with duty at the rate of 17
percent ad valorem. The designated textile and apparel
category applicable to this merchandise is 438.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, your client should contact its local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division