CLA-2 RR:CR:TE 965183 mbg

TARIFF NOS.: 6110.10.2080; 6110.20.2075; 6110.30.3055; 6110.30.1560; 6110.30.1520; 6110.30.1360; 6110.20.2020; 6110.30.3020; 6110.90.9042

Mr. John Imbrogulio
Ms. Angela Masco
Nordstorm, Inc.
Customs Compliance Department
1617 Sixth Ave., Suite 1000
Seattle, WA 98101-1742

RE: Classification of long women’s “sweatercoats”; Revocation and modification of prior Customs rulings

Dear Mr. Imborgulio and Ms. Masco:

Pursuant to your classification requests, Customs has previously issued Port Decision (“PD”) Letters and New York Ruling Letters (“NY”) to your company regarding the tariff classification of various long women’s knitted “sweatercoats”. These products were originally classified as women’s knitted coats under heading 6102 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). Upon review, Customs has determined that the garments were erroneously classified. The correct classification for the garments should be under heading 6110, HTSUSA, based on classification as sweaters or garments similar to sweaters. Eleven rulings are hereby revoked and four rulings are modified for the reasons set forth below.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on December 12, 2001, in Vol. 35, No. 50 of the Customs Bulletin, proposing to modify and/or revoke certain rulings and to revoke the treatment pertaining to the classification of women’s knit sweatercoats. Three comments were received in response to this notice in support of the change in tariff classification.

FACTS:

Eighteen samples were submitted to Customs for review in the sixteen rulings under review.

Sample 1, style 27773, is a woman’s garment constructed from 70 percent acrylic and 30 percent wool. The garment extends from the shoulders to below the knees. It features a V-neckline, long sleeves, and a full frontal opening with no means of closure. Style 27773 was originally the subject of NY G87180, dated March 9, 2001.

Sample 2, style 14276, is a woman’s garment constructed from knitted fabric consisting of 62 percent acrylic, 18 percent polyester, 10 percent wool, 8 percent nylon and 2 percent spandex. The garment extends from the shoulders to the knee in length and features a fold down collar; long sleeves with ribbed cuffs, a full frontal opening with a zipper closure; and a ribbed bottom. Style 14276 was originally the subject of NY G86423, dated February 6, 2001.

Sample 3, style 11405, is a woman’s knit garment constructed from 85 percent acrylic and 15 percent mohair. It features a hood, long sleeves with hemmed ends, a full frontal opening with two hook and loop closures, two pockets in the waist area and a hemmed bottom. The garment extends from the head and shoulders to below the mid-thigh in length. Style 11405 was originally the subject of NY G89855, dated April 26, 2001.

Sample 4, style 11755, is a woman’s knit garment constructed of 100 percent cotton. The garment extends from the shoulder to the knee in length and features a crew neckline; long sleeves with rib knit cuffs; a full frontal opening with one button closure; and a rib knit bottom. Style 11755 was originally the subject of NY G82426, dated October 13, 2000.

Sample 5, style 18552, is a woman’s garment constructed from 94 percent rayon and 6 percent nylon knit fabric. The garment extends from the shoulders to the knees in length and features a V-neckline, long sleeves, a full frontal opening with a three button closure, two belt loops , and a self fabric tie belt. Style 18552 was originally the subject of NY G85312, dated January 8, 2001.

Sample 6, style 52132F, is a woman’s knit garment constructed from 70 percent acrylic and 30 percent wool knit fabric. The garment has a full frontal opening with a three button closure and extends below the mid thigh in length. Other features of the garment include long sleeves, a collar, slits at the side and a self fabric tie belt. Style 52132F was originally the subject of PD G89362, dated April 6, 2001.

Sample 7, style 11408M, is a woman’s knit garment constructed of 100 percent cotton fabric. The fabric is constructed with less than nine stitches per two centimeters measured in the horizontal direction. The garment extends to the knee of the wearer and features long sleeves with hemmed cuffs, a hood, a full frontal opening with five button closures, a self fabric belt, and a straight bottom. Style 11408M was originally the subject of PD G86918, dated February 15, 2001.

Sample 8, style 3BW52901, is a woman’s knit garment of 100 percent wool. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. The garment features a full frontal opening secured by three button closures. The coat has long sleeves, a notched collar, and two front pockets located below the waist. The rear of the garment features an eight inch slit at the bottom and a straight hemmed bottom. Style 3BW52901 was originally the subject of PD G87392, dated March 28, 2001.

Sample 9, style 11408, is a woman’s knit garment of 100 percent cotton. It features a six button full frontal opening, a self fabric belt, long sleeves, and a hood. The garment extends to the knee in length and measures 7 stitches per centimeter horizontally and 6 stitches per centimeter vertically. Style 11408 was originally the subject of PD G87881, dated March 7, 2001.

Sample 10, style 11319, is a woman’s knit garment constructed of 58 percent cotton and 48 percent acrylic. The garment features a five button full frontal opening, long sleeves, and a V-neckline. It extends past the mid-thigh and measures 4 stitches per cm horizontally and 6 stitches per centimeter vertically. Style 11319 was originally the subject of PD G87881, dated March 7, 2001.

Sample 11, style 15088, is a woman’s knit garment constructed of 50 percent mohair and 50 percent acrylic. The garment extends from the shoulders to below the mid-thigh in length. The garment features a V-neckline, long sleeves, and a full frontal opening with three button closures. Style 15088 was originally the subject of NY G80138, dated August 24, 2000.

Sample 12, style 17999, is a woman’s knit garment constructed of 52 percent cotton and 48 percent acrylic. The garment has a 1 x 1 rib knit and extends from the shoulders to below the mid-thigh in length. Other features are a V-neckline, long sleeves, a full frontal opening with three buttons, and two front patch pockets in the waist area. Style 17999 was originally the subject of NY G80136, dated August 18, 2000.

Sample 13, style 15074, is a woman’s knit garment constructed of 55 percent ramie, 20 percent acrylic, 15 percent wool, and 10 percent nylon. It has a 1 x 1 rib knit and extends from the shoulders to below the mid-thigh in length. The garment features a notched lapel collar, long sleeves, and a full frontal opening with five button closures. Style 15074 was originally the subject of NY G80136, dated August 18, 2000.

Sample 14, style 15087, is a woman’s knit garment constructed of 50 percent mohair, 30 percent nylon, and 20 percent acrylic. The garment extends from the shoulders to the knee in length and features a V-neckline, long sleeves with fringed cuffs, and a full frontal opening with three hook and eye closures, belt loops, a self fabric belt at the waist, and a fringed bottom. Style 15087 was originally the subject of NY G80130, dated August 7, 2001.

Sample 15, style 11282, is a woman’s knit garment constructed of 55 percent ramie, 20 percent acrylic, 15 percent wool, and 10 percent nylon fabric. The garment features a funnel neck; a full frontal opening with zipper closure; two pockets at the waist; long sleeves; and extends from the shoulders to the knee in length. Style 11282 was originally the subject of PD G80137, dated August 3, 2000.

Sample 16, style 14226, is a woman’s knit garment constructed from 37 percent wool, 37 percent acrylic, and 26 percent nylon fabric. The garment extends from the shoulder to below the mid-thigh in length and features a V-neckline, long sleeves, and a full frontal opening with a five button closure. The neckline, sleeves, placket and bottom of the garment are finished with a ribbed fabric. Style 14226 was originally the subject of NY F86148, dated May 5, 2000.

Sample 17, style 11030, is a woman’s knit garment of 100 percent cotton. The garment extends from the neck to the knees in length and is constructed of 13 stitches per 2 centimeters measured in the horizontal direction. Other features of the garment are a hood without tightening, a full frontal opening with 10 button closures, two pockets below the waist, eight inch side vents, long sleeves and a straight bottom. Style 11030 was originally the subject of PD F82775, dated March 7, 2000.

ISSUE: Whether the subject knit garments are more properly classified as jackets or coats in heading 6102, HTSUS, or as sweaters or garments similar to sweaters in heading 6110, HTSUS?

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 of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

The issue in the instant case is whether the submitted samples are properly classifiable as women's sweaters or jackets or coats. There are two possible tariff classifications for the subject garments, heading 6102, HTSUS, which provides for, among other things, women’s knit jackets and coats, and heading 6110, HTSUS, which provides for, among other things, women’s knit sweaters and similar garments. Garments classified as sweaters or similar to sweaters of heading 6110, HTSUS, may serve a dual purpose in that they may be worn either indoors or outdoors. The purpose of jackets or coats of heading 6102 on the other hand, is to provide the wearer protection against the elements over other outerwear, and thus they are worn principally outdoors. The determinative issue, therefore, is the manner in which these garments are primarily worn.

The Explanatory Notes (EN) to heading 6101, which apply mutatis mutandis to the articles of heading 6102, HTSUSA, state: [T]his heading covers ... [garments for women or girls’], characterised by the fact that they are generally worn over all other clothing for protection against the weather.

(emphasis added).

The EN to heading 6110, state:

This heading covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body (jerseys, pullovers, cardigans, waistcoats and similar articles).

(emphasis added).

A strict application of the above ENs to the subject merchandise creates an obvious conflict. The long length of the garments would preclude classification within heading 6110 which specifically states that garments therein are designed for the upper body. Yet, the ENs for heading 6102 state that garments within the scope of that heading are designed to be worn for protection against the elements. The subject garments could not provide protection against the elements due to the lightweight yarns with which they were knit and the styling which is intended to satisfy a current fashion trend rather than provide extensive protection from the weather.

In a recent informed compliance publication, Customs provided basic definitions of textile terms which are commonly utilized in the HTSUS and by the trade community. These definitions are not intended to be definitive but rather to provide a basic guideline for classification purposes. In the informed compliance publication, sweaters, coats and jackets are defined as:

Sweaters (6110, 6111)- are knit garments that cover the body from the neck or shoulders to the waist or below (as far as the mid-thigh or slightly below the mid-thigh). Sweaters may have a type of pocket treatment or any type of collar treatment, including a hood, or no collar, or any type of neckline. They may be pullover style or have a full partial front or back opening. They may be sleeveless or have sleeves of any length. Those sweaters provided for at the statistical level (9th and 10th digit of the tariff number) have a stitch count of 9 or fewer stitches per 2 centimeters measured on the outer surface of the fabric, in the direction in which the stitches are formed. Also included in these statistical provisions are garments, known as sweaters, where, due to their construction (e.g., open-work raschel knitting), the stitches on the outer surface cannot be counted in the direction in which the stitches are formed. Garments with a full-front opening but which lack the proper stitch count for classification as a sweater may be considered “sweater-like” cardigans of heading 6110.

This term excludes garments that have a sherpa lining or a heavyweight fiberfill lining (including quilted lining), which are used to provide extra warmth to the wearer. Such garments, whether or not they have a sweater stitch-count, are classified in heading 6101 or 6102. This term also excludes cardigans that are tailored. Such garments are classified in heading 6103 or 6104.

(Emphasis added.)

Jackets – See “Suite-type jackets” and “Anoraks, windbreakers and similar articles.”

Suit-type jackets – (6103, 6104, 6203, 6204) – are garments generally designed for wear over a lighter outer garment, on business or social occasions when some degree of formality is required. They are tailored, have a full frontal opening without a closure or with a closure other than a slide fastener (zipper), and have sleeves (of any length). They have three or more panels (excluding sleeves), of which two are at the front, sewn together lengthwise. They do not extend below the mid-thigh and are not for wear over another coat, jacket or blazer.

Anoraks, windbreakers and similar articles – (6101, 6102, 6113, 6201, 6202, 6210) – is a group of garments which includes:

Jackets, which are garments designed to be worn over another garment for protection against the elements. Jackets cover the upper body from the neck area to the waist area, but are generally less than mid thigh length. They normally have a full front opening, although some jackets may have only a partial front opening. Jackets usually have long sleeves. Knit jackets (due to the particular character of knit fabric) generally have tightening elements at the cuffs and at the waist or bottom of the garment, although children’s garments or garments made of heavier material might not need these tightening elements. This term excludes knit garments that fail to qualify as jackets because they do not provide sufficient protection against the elements. Such garments, if they have full-front openings, may be considered cardigans of heading 6110 (other). * * * * (Emphasis added.)

Coats – See “Overcoats, carcoats, capes, cloaks and similar garments”

Overcoats, carcoats, capes, cloaks and similar garments (6101, 6102, 6201, 6202) – is a group of outerwear garments which cover both the upper and lower parts of the body, and which are normally worn over other garments for warmth and protection from the weather. Overcoats and carcoats are thigh length or longer, with sleeves, with or without a means of closure, and with a full-front opening.

* * * * See, U.S. Customs Service, What Every Member of the Trade Community Should Know About: Apparel Terminology Under the HTSUS 34 Cust. B. & Dec. 52, 153 (Dec. 27, 2000).

Furthermore, in circumstances such as these, where the identity of a garment is ambiguous for classification purposes, reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, (“Guidelines”) is appropriate. The Guidelines were developed and revised in accordance with the HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles.

Regarding the classification of sweaters, the Guidelines state that “garments commercially known as cardigans, sweaters, . . . cover the upper body from the neck or shoulders to the waist or below (as far as the mid-thigh area.)” Then further state, “Sweaters . . . may have a collar treatment of any type, including a hood, or no collar, and any type of neckline; they may be pullover style or have full or partial front or back opening; they may be sleeveless or have sleeves of any length and any type of pocket treatment.” See Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE13/88 at 20 (Nov. 23, 1988).

The Guidelines state that “three quarter length or longer garments [are] commonly known as coats[.] . . . A coat is an outerwear garment which covers either the upper part of the body or both the upper and lower parts of the body. It is normally worn over another garment, the presence of which is sufficient for the wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both. Garments in this category have a full or partial front opening, with or without a means of closure. Coats have sleeves of any length.“ See Guidelines at 5. However, within the “coat category”, distinctions are made in the Guidelines for raincoats, water resistant coats, and shirt-jackets.

The Guidelines state that garments possessing at least three of the cited jacket features will be classified as jackets if the result is not unreasonable:

Shirt-jackets have full or partial front openings and sleeves, and at the least cover the upper body from the neck area to the waist . . . . The following criteria may be used in determining whether a shirt-jacket is designed for use over another garment, the presence of which is sufficient for its wearer to be considered modestly and conventionally dressed for appearance in public, either indoors or outdoors or both:

(1) Fabric weight equal to or exceeding 10 ounces per square yard . . . .

(2) A full or partial lining. (3) Pockets at or below the waist. (4) Back vents or pleats. Also side vents in combination with back seams. (5) Eisenhower styling.

(6) A belt or simulated belt or elasticized waist on hip length or longer shirt-jackets. (7) Large jacket/coat style buttons, toggles or snaps, a heavy-duty zipper or other heavy-duty closure, or buttons fastened with reinforcing thread for heavy-duty use. (8) Lapels.

(9) Long sleeves without cuffs. (10) Elasticized or rib knit cuffs. (11) Drawstring, elastic or rib knit waistband.

See Guidelines at 5-6.

Upon review of the subject merchandise and upon application of the Guidelines, it is the determination of this office that these women’s knit garments either do not possess the requisite number of Guidelines criteria to meet the standards of a jacket or the result would be unreasonable given the styling of the garment to resemble a long sweater.

The critical issue in this classification dispute hinges on the amount of consideration to be given to the length requirements established by the various textile resources cited above. It is the opinion of this office that the submitted samples are worn and used much like a sweater and have similar characteristics of a “traditional” sweater despite the long length. These knit garments are worn in the same manner as a sweater to give additional warmth. The appearance does not indicate use as a jacket, or windbreaker, to be worn outdoors on a day on which it is too cold and windy to wear a sweater or cardigan.

Furthermore, the fabric weight of these garments is not an absolute indicator of a garment’s status for classification purposes but fabric weight does provide some indication as to a garment’s suitability for different uses. Though it is feasible that the subject merchandise would be worn over a light weight shirt or layered for a stylish effect, it would not be worn over all other clothing for protection against the weather. In these samples, the knit fabric construction of the subject garments would not provide sufficient protection from the elements to the wearer when worn outside on cold days. In addition features such as a hood, faux fur collar or cuffs, and long length are not adequate proof that a garment is designed for use as outerwear. In fact, today these features are commonly found on a variety of upper body garments as part of a new fashion trend for these products which the industry has termed “sweatercoats”. Customs would not consider the subject garments to be sweater like if the garments contained a lining or heavier material as typically associated with a coat.

Heading 6110, HTSUSA, specifically provides for “similar articles” which have a likeness to the articles which are specifically named in the heading. Customs notes that the subject garments are similar to sweaters and meet all of the above cited definitions for sweaters with the exception of the length. Furthermore, given that the terms of Heading 6110 specifically provides for garments similar to sweaters, the ENs to heading 6110, HTSUSA, cannot be interpreted in such a manner to narrow the scope of the actual tariff heading.

Classification of other garments with a longer length has previously been considered by Customs and these garments have been consistently classified as sweater-like garments of heading 6110, HTSUS. In HQ 951298, dated September 1, 1992; HQ 955084, dated March 23, 1994; HQ 954827, dated December 8, 1993; and HQ 955488, dated April 6, 1994, Customs considered garments which exceeded the length requirements stated in the EN, reaching to the mid thigh area or below, and classified the merchandise in heading 6110, HTSUS. In each of the above cited rulings Customs acknowledged that the garments had “sweater like characteristics” and provided warmth but not protection from the elements. Each of these garments also had a full frontal opening and button closure similar to a jacket or coat but were more akin to sweaters in “fabric, construction, styling and use” in the same manner as the merchandise at issue which is properly classified in heading 6110, HTSUS.

Furthermore, in past rulings Customs has stated that the crucial factor in the classification of merchandise is the merchandise itself. As stated by the court in Mast Industries, Inc. v. United States, 9 Ct. Int’l Trade 549, 552 (1985), aff’d 786 F.2d 1144 (CAFC, April 1, 1986), “the merchandise itself may be strong evidence of use”. However, when presented with articles which are ambiguous in appearance, Customs will look to other factors such as environment of sale, advertising and marketing, recognition in the trade of virtually identical merchandise, and documentation incidental to the purchase and sale of the merchandise. It should be noted that Customs considers these factors in totality and no single factor is determinative of classification as each of these factors viewed alone may be flawed. Upon review of current Fall fashion retail catalogs, Customs notes that the these sweatercoats are the current hot fashion item for Fall 2001. In several Fall retail catalogs, such as Victoria’s Secret®, J.Jill®, Lord & Taylor®, and Nordstrom®, these garments are being referred to as “sweatercoats” and are worn over either lightweight shirts or layered with other sweaters to create a warmer effect. The advertising for these garments indicates that the garments are to be worn in much the same way as a sweater. Moreover, Customs notes that these garments are being sold in the same departments as “traditional” sweaters in retail stores this Fall.

Accordingly, we find that the subject merchandise was erroneously classified in the original Customs rulings which were issued to your company. As such, the subject merchandise is properly classified as sweaters or as similar to sweaters in heading 6110, HTSUS, as appropriate. HOLDING: The following rulings are hereby revoked:

NY G87180, dated March 9, 2001 NY G86423, dated February 6, 2001 NY G89855, dated April 26, 2001 NY G82426, dated October 13, 2000 NY G85312, dated January 8, 2001 PD G89362, dated April 6, 2001 PD G87881, dated March 7, 2001 NY G80138, dated August 24, 2000 NY G80136, dated August 18, 2000 NY F86148, dated May 5, 2000 NY G80130, dated August 7, 2000

The following rulings are hereby modified: PD G80137, dated August 3, 2000 PD G87392, dated March 28, 2001 PD G86918, dated February 15, 2001 PD F82775, dated March 7, 2000 Samples 1 and 6 are properly classified under subheading 6110.30.1560, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Women’s or girls’.” The general column one rate of duty is 17 percent ad valorem. The applicable textile restraint category is 438.

Sample 2 is properly classified under subheading 6110.30.3055, 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 or girls’.” The general column one rate of duty is 32.7 percent ad valorem. The applicable textile restraint category is 639.

Samples 3 and 5 are properly classified 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: Sweaters: Women’s.” The general column one rate of duty is 32.7 percent ad valorem. The applicable textile restraint category is 646.

Sample 13 and 15 are properly classified under subheading 6110.90.9042, HTSUSA, which provides 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.” The general column one rate of duty is 6 percent ad valorem. The applicable textile restraint category is 845.

Samples 4, 7 and 10 are properly classified under subheading 6110.20.2020, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s.” The general column one rate of duty is 17.8 percent ad valorem. The applicable textile restraint category is 345. Sample 11 and 14 are properly classified under subheading 6110.30.1560, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Women’s or girls’.” The general column one rate of duty is 17 percent ad valorem. The applicable textile restraint category is 438. Sample 16 is properly classified under subheading 6110.30.1520, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s or girls’.” The general column one rate of duty is 17 percent ad valorem. The applicable textile restraint category is 446.

Samples 9, 12 and 17 are properly classified under subheading 6110.20.2075, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’.” The general column one rate of duty is 17.8 percent ad valorem. The applicable textile restraint category is 339.

Sample 8 is properly classified under subheading 6110.10.2080, HTSUSA, which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Other: Other: Women’s or girls’.” The general column one rate of duty is 16.3 percent ad valorem. The applicable textile restraint category is 438.

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 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.

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.

In accordance with 19 U.S.C. §1625 (c), this ruling will become effective sixty (60) days after its publication in the Customs Bulletin.

EFFECT ON OTHER RULINGS:

The following rulings which deal with similar merchandise are revoked or modified as follows and will also be effective 60 days from date of publication of this ruling:

Ruling Number Issue Date Type of Customs Action To Whom Addressed Style # of garment(s) Correct HTSUSA Classification  PD H81739 6/18/01 Modification AMC 61801; 61802 6110.30.1520; 6110.30.1560  PD H80051 5/4/01 Revocation AMC EH 073016 6110.30.1560  PD H80053 4/26/01 Revocation AMC 54623 6110.10.2080  PD G88792 4/11/01 Modification AMC FM2224; FM2228; FM 2221 6110.10.2080; 6110.30.1520; 6110.10.2030  PD G88093 4/2/01 Revocation AMC 5425 6110.10.2080  NY G80859 6/14/00 Revocation Avon Products PP204117 6110.30.3055  NY G87628 3/23/01 Modification Grunfeld, Desiderio on behalf of Bernard Chaus 50419 6110.10.2080  PD H80504 5/22/01 Revocation Fritz & Co. on behalf of B. Moss 576 6110.30.3055  PD G89151 4/19/01 Revocation Total Port Clearance on behalf of Belford 4020 6110.10.2030  PD H80757 5/29/01 Modification Grunfeld, Desiderio on behalf of By Design LLC 19047; 19008 6110.30.3055; 6110.30.3055  PD G89982 5/10/01 Revocation C.F.L. Sportswear Trading, Inc. 0222258 6110.90.9042  PD G84780 12.27.00 Revocation C.F.L. Sportswear Trading, Inc. SW2017 6110.10.2030  PD F86133 4/25/00 Revocation C.F.L. Sportswear Trading, Inc. SW3411 6110.20.2020  PD H80691 6/4/01 Revocation Dillard's Inc. 131S3095 6110.30.3020  PD G88184 3/29/01 Revocation Donkenny Apparel 221679; 221680 6110.10.2080; 6110.10.2080  NY G89632 5/3/01 Revocation Donna Karan 73310222VA 6110.10.2080  NY F89548 7/27/00 Revocation Espirit de Corp 5435213 6110.10.2030  NY G88075 3/27/01 Revocation Eddie Bauer, Inc. 010-2299/ 010-2300/ 010-2301 6110.10.2080  PD H81218 6/6/01 Modification Eddie Bauer, Inc. 099-3729/ 009-3730/ 009-3731 6110.30.1560  PD H80425 5/25/01 Revocation Prime Transport on behalf of E.M. Lawrence 134433 6110.90.9042  PD F84671 4/6/00 Revocation Grunfeld Desiderio on behalf of 525 Made in America 0789 6110.20.2075  NY G80262 8/18/00 Revocation The Gap on behalf of Banana Republic 814176 6110.90.9090  PD F83190 3/21/00 Revocation The Gap on behalf of Banana Republic 814016 6110.10.2080  PD F85279 4/17/00 Revocation The Gap, Inc 129906 6110.30.1520  NY G88190 4/9/01 Revocation Great American Sweater Co. 1607J/30567 6110.30.3020  PD H80756 6/7/01 Modification Hecny Brokers on behalf of Knits Cord 7260 6110.30.3055  PD H80024 5/10/01 Revocation C-Air International on behalf of JDR Apparel 2301-2-14 6110.90.9042  PD G89178 4/25/01 Revocation J.C. Penney Corporation 862-3334/ 234-3334/ 710-3334/ 981-3334 6110.30.3020  PD G88740 4/23/01 Revocation Carmichael Brokers on behalf of John Paul Richard M6107883; M1157109 6110.30.3055; 6110.30.3020  PD G87563 3/16/01 Revocation The J. Jill Group 2361 6110.20.2075  PD G87576 3/12/01 Revocation Mac & Jac A 6169 6110.30.3055  NY G88949 4/16/01 Revocation Grunfeld Desiderio on behalf of Mast Industries 3016B 6110.30.3055  NY G81395 9/26/00 Modification Gemm Custom Brokers on behalf of Michael Simon S10047 6110.30.3055  PD F84341 3/31/00 Revocation Mark Group BPK 9920 6110.30.1520  PD G89033 4/19/01 Revocation Grunfeld, Desiderio on behalf of Mast Industries 96H1944 6110.30.1560  PD G85699 1/19/01 Revocation Vandegrift Forwarding on behalf of Nautica Jeans FSW 305 6110.10.2080  PD F85566 4/21/00 Revocation MSAS Global on behalf of Newport News, Inc. F00-61-015 6110.30.3055  NY G88749 5/12/01 Revocation Sharretts, Paley on behalf of Polo Ralph Lauren 17165 6110.10.1020  PD G87734 4/11/01 Revocation QVC, Inc. A103107 6110.30.1560  NY G83575 11/8/00 Revocation Spiegel Imports 16-6157s 6110.30.3055  PD G89715 5/7/01 Revocation Spiegel Imports 38-5824s 6110.30.1560  NY G89021 4/26/01 Revocation Sullivan & Lynch on behalf of Susan Bristol 1141204 6110.30.1520  PD H80743 6/7/01 Revocation Sullivan & Lynch on behalf of Susan Bristol 1153510 6110.10.2080  PD H80488 5/8/01 Revocation Target Corporation T12847 6110.30.3055  PD G89468 5/2/01 Revocation Wet Seal WSS 7560; WSS 7547 6110.30.3020; 6110.30.3020  PD G89157 4/25/01 Revocation Wet Seal WS 7324D 6110.30.3055  PD G88797 4/12/01 Revocation Wet Seal WSS 7285 6110.30.3055  NY G89266 5/11/01 Modification Barthco Trade Consultants 325D7738 6110.10.1020  PD F84548 3/27/00 Revocation Barthco Trade Consultants C1CT26478 6110.10.1020  PD D89160 3/2/99 Modification Barthco Trade Consultants M21610288 6110.10.1020  NY H80591 5/16/01 Modification Danzas AEI Customs Brokerage Service A030002; A030065 6110.30.1520; 6110.10.1020  


Sincerely,

John Durant, Director
Commercial Rulings Division