CLA-2 RR:TC:TE 959828 RH
Mr. Subhash Bhatia
California Fashion Industries, Inc.
102 East King Boulevard
Los Angeles, CA 90011-2699
Re: Revocation of DD 811349; tariff classification of a women's
knit sweater;
Note 2, Section XI; Subheading Note 2(A), Section XI
Dear Mr. Subhash Bhatia:
On July 3, 1995, Customs issued District Decision (DD) 811349 to
your company regarding the tariff classification of a women's
knit sweater from Hong Kong. Customs classified the sweater
under subheading 6110.90.9042 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
We have reviewed that decision and found that the sweater was not
properly classified. This ruling, therefore, revokes DD 811349
and sets forth the proper classification of the sweater.
FACTS:
A description of the sweater in DD 811349 is as follows:
The submitted sample, 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. . . .
- 2 -
ISSUE:
What is the correct tariff classification of the subject sweater
constructed of five different textile materials (silk, rayon,
ramie, acrylic and cotton)?
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. Heading 6110
encompasses knitted or crocheted sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles.
Classification of a sweater according to its fabric occurs at the
subheading or six-digit level. As the sweater in question
contains five textile materials, we must determine which one
confers classification. Subheading Note 2 to Section XI, HTSUSA,
provides in pertinent part:
(A) Products of chapters 56 to 63 containing two
or more textile materials are to be regarded
as consisting wholly of that textile material
which would be selected under note 2 to this
section for the classification of a product
of chapters 50 to 55 consisting of the same
textile materials.
Legal Note 2(A) and 2(B)(b) and (c), to Section XI, HTSUSA,
state, in pertinent part:
(A) Goods classifiable in chapters 50 to 55 or in
heading 5809 or 5902 and of a mixture of two
or more textile materials are to be
classified as if consisting wholly of that
one textile material which predominates by
weight over each other single textile
material. When no one textile material
predominates by weight, the goods are to be
classified as if consisting wholly of that
one textile material which is covered by the
heading which occurs last in numerical order
among those which equally merit
consideration.
(B) For the purposes of the above rule:
* * *
(b) The choice of appropriate heading shall
be effected by determining first the
chapter and then the applicable heading
within that chapter, disregarding any
materials not classified in that
chapter;
(c) When both chapters 54 and 55 are
involved with any other chapter,
chapters 54 and 55 are to be treated as
a single chapter. - 3 -
In the submitted sample the sweater is composed of 38 percent
silk, 26 percent rayon, 22 percent ramie, 13 percent acrylic and
1 percent cotton. Acrylic and rayon fibers and yarns are
classifiable in chapters 54 and 55. The cotton, silk and ramie
fibers and yarns are classifiable in chapters 52, 50 and 53,
respectively. 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. The
combination of those two man-made textile materials equals 39
percent of the total weight of the sweater and predominates by
weight over the silk, ramie and cotton materials.
HOLDING:
The sweater is classifiable under subheading 6110.30.3020,
HTSUSA, which provides for "Sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: Of
man-made fibers: Other: Other: Other: Other: Women's." It is
dutiable at the general column rate of 33.5 percent ad valorem
and the textile category number is 646.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division