CLA-2 CO:R:C:T 951900 CMR
TARIFF NO: 6110.30.3020
Ms. Katty Ray
D.T. Industries
525 Seventh Avenue
New York, New York 10018
RE: Reconsideration of NYRL 872548 of April 13, 1992; Sweater
(6110) v. Dress (6104)
Dear Ms. Ray:
This ruling is in response to your letters of April 16,
1992, and April 30, 1992, requesting reconsideration of NYRL
872548 of April 13, 1992, in which Customs classified your
garment, style 910, as an oversized pullover sweater. Your
requests have been forwarded to this office for a response, along
with the samples you submitted.
FACTS:
The garment at issue, style 910, is a 100 percent acrylic
knit garment that is constructed with less than nine stitches per
two centimeters measured in the horizontal direction. The
garment features shoulder pads which are sewn onto the garment, a
v-shaped rib knit neck, long sleeves with rib knit cuffs and a
five-inch wide rib knit bottom.
When the garment was originally submitted, it was submitted
with a pair of stirrup tights. The classification of the tights
is not at issue. Both the tights and style 910 are to be
imported from Taiwan.
ISSUE:
Was style 910 properly classified as a sweater in NYRL
872548 of April 13, 1992, or is it more properly classified as a
dress?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by 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 and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
This office has examined the garment at issue, style 910,
along with the other two garments you submitted which we assume
are for comparison purposes. We have also reviewed the
advertising material submitted with your request.
The advertisement you submitted is from 1985 and does not
show the garment at issue. Nor, do any of the garments shown in
the advertisement appear to be similar to the garment at issue.
You indicate in your April 30th letter that the sample you
have submitted with your request for reconsideration is two
inches longer than the sample originally submitted. The sample
was put on a size 10 (medium) mannequin so that the fit could be
observed. You indicate in your April 16th letter that the
garment is constructed so that it is fitted in the chest and hips
and thus has the appearance of a dress. We disagree. When
viewed on the mannequin the garment appears loose-fitting all
over with the exception of the rib knit bottom.
The garment at issue, style 910, has the appearance of an
oversized pullover sweater. The five-inch wide rib knit bottom
adds to this impression and the knowledge that the original
sample was two inches shorter further supports the view that the
garment was correctly classified as an oversized sweater in NYRL
872548.
HOLDING:
Style 910 was correctly classified in NYRL 872548 of April
13, 1992, as an oversized sweater of subheading 6110.30.3020,
HTSUSA, textile category 646, dutiable at 34.2 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 -3-
suggest 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 updated weekly and
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
Commercial Rulings Division