CLA-2-61: RR: NC: N3: 359: H86155
Ms. Sherri Desjardins
Compliance Manager, Textile Apparel
Emery Worldwide
P.O. Box 610715
1555 West 23rd St.
Dallas, Texas 75261
RE: The tariff classification of women’s and men’s knitted wearing apparel from Scotland
Dear Ms. Desjardins:
In your letter dated December 10, 2001, submitted on behalf of your client Clan Douglas Ltd., 76 Princes St., Hawick, Scotland, TD9 7EG, you requested a classification ruling. Your samples are returned as requested. All three styles which you submitted cover the wearer’s upper
body from the neck and shoulders to below the waist. According to the fiber content label found on the three styles which you submitted all three of them consist of 95% cashmere and 5% wool fibers.
Style NC 201 is a woman’s knitted pullover which has a round, capped neckline and short sleeves. The knitted fabric of this pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.
Style LC 40508 is a woman’s knitted pullover which has a shirt-type collar that extends into two self-fabric ties. It has long sleeves. The knitted fabric of this pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.
Style NDC 2000 is a man’s knitted sweater which has a v-shaped, capped neckline and long sleeves. The fabric of the sweater has nine or fewer stitches per two centimeters, measured in the direction in which the stitches were formed.
The applicable subheading for the two women’s knitted pullovers, Style NC 201 and Style LC 40508, will be 6110.12.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: other: other: women’s or girls’. The duty rate will be 16.2% ad valorem.
The applicable subheading for the man’s knitted sweater, Style NDC 2000, will be 6110.12.2010 HTS, which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: other: sweaters: men’s. The duty rate will be 16.2% ad valorem.
The two women’s pullovers fall within textile category designation 438. The man’s knitted sweater falls within textile category designation 445. Based upon international textile trade agreements products of Scotland are neither subject to quota nor the requirement of a visa.
In your submission you advocate in favor of the classification of these styles as “wholly of”
cashmere which involves item number 6110.12.10-- HTS. General Note 21(e), HTS, defines “wholly of” as “goods (that) are, except for negligible or insignificant quantities of some other material or materials, composed completely of the named material.” In its decision, HQ 963694, dated April 20, 2000, Customs has ruled that the “limiting quantitative restriction” beyond which the fiber content of a textile apparel garment does not qualify as being “wholly of “ cashmere is generally over 3% of “other fibers”. Since the fiber content breakdown of your three styles, as shown on the labels in the necks, indicates a wool content of over 3%, they are not considered as being “wholly of” cashmere for the purpose of tariff classification.
Regarding your observations as to the permitted tolerance levels in the listing of the distribution of fiber weights on garments subject to tariff classification, we note headquarters’ decision HQ 082863, dated October 3, 1988, which specifically rejected the “contention ---that, since it is not commercially possible to manufacture a blended fabric that will test exactly to the designed specifications, a tolerance must be allowed.” In fact, headquarters stated, “no tolerance will be allowed.”
Furthermore, goods which have a varying distribution in the breakdowns of their blended fibers, where such variance affects the classification determination of the merchandise, may be considered commingled merchandise. General Note 5(a), HTS, provides for resolving the classification of commingled goods which are subject to different rates of duty, and which cannot be readily distinguished by customs officers, according to several methods, one of which is the classification of the entire shipment at the “highest rate of duty applicable to any part thereof---.” We note headquarters’ decision HQ 951988, dated June 3, 1993.
Regarding the labeling of the garments with their proper fiber content, please contact the agency which is charged with administering the relevant regulations. That agency is the
Federal Trade Commission
600 Pennsylvania Ave., NW
Washington, DC 20580
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division