CLA-2 RR:CR:TE 962630 jb
Mr. Jerry Armani
Mamiye Sales, Inc.
112 West 34th Street, Suite 1000
New York, NY 10120-0018
RE: Classification of girl’s knit sweater from China; revocation of New York Ruling Letter (NY) D86774
Dear Mr. Armani:
On January 29, 1999, our New York office issued to you New York Ruling Letter (NY) D86774, classifying a girl’s knit sweater from China in subheading 6110.90.9042, under the Harmonized Tariff Schedule of the United States (HTSUS). This letter is to inform you that although the sweater was classified at the correct heading level, the classification at the subheading level is in error. Accordingly, this letter is intended as a revocation of NY D86744. The correct classification for the subject merchandise follows below.
FACTS:
The merchandise at issue, for which no style number was indicated, consists of a girl’s knit pullover sweater constructed of 40 percent ramie, 33 percent cotton and 27 percent acrylic fabric. The sweater features long sleeves, a hood, and sewn-on woven patches with embroidery at the chest area, around the bottom and sleeves.
In NY D86774, this merchandise was classified in subheading 6110.90.9042, HTSUSA, in the provision for, “sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: other: other: other.” This is a provision which is not subject to cotton restraints.
ISSUE:
What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance.
Section XI, Statistical Note 2(a), HTSUSA, states that for the purpose of the Tariff Schedule:
The term “subject to cotton restraints” means articles in which:
(i) The cotton component equals or exceeds 50 percent by weight of all the component fibers thereof; or
(ii) The cotton and any wool, fine animal hair or man-made fibers in the aggregate equals or exceeds 50 percent by weight of all the component fibers thereof and the cotton component equals or exceeds the weight of each of the wool (including fine animal hair) and man-made fiber components.
The subject girl’s knit sweater is composed of cotton and man-made fibers which in the aggregate, exceed 50 percent by weight of all component fibers in the sweater, and the cotton exceeds the weight of the man-made fiber component. As the fiber composition of the subject merchandise meets the criteria set out in this note defining “subject to cotton restraints”, the subject merchandise should be classified accordingly.
As such, the proper classification for the subject merchandise is subheading 6110.90.9026, HTSUSA, which is subject to cotton restraints.
HOLDING:
NY D86774 is revoked to reflect the proper classification of this merchandise in the statistical provision subject to cotton restraints.
The subject merchandise is properly classified in subheading 6110.90.9026, HTSUSA, in the provision for, “sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: subject to cotton restraints.” The applicable general column one rate of duty is 6 percent ad valorem and the quota category is 345.
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 your client 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