us-cbp-cross-rulings-hq-953691•HQ 953691: Modification of PC 881036; woman's sweater vest composed of 55% ramie and 45% cotton; heading 6110; statistical note 3 to Chapter 61; stitch count of less than nine stitches per two centimeters measured in the horizontal direction
HQ 953691: Modification of PC 881036; woman's sweater vest composed of 55% ramie and 45% cotton; heading 6110; statistical note 3 to Chapter 61; stitch count of less than nine stitches per two centimeters measured in the horizontal direction
us-cbp-cross-rulings-hq-953691HQ 953691: Modification of PC 881036; woman's sweater vest composed of 55% ramie and 45% cotton; heading 6110; statistical note 3 to Chapter 61; stitch count of less than nine stitches per two centimeters measured in the horizontal directionGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 953691
May 6, 1993
CLA-2 CO:R:C:T 953691 NLP
CATEGORY: Classification
TARIFF NO.: 6110.90.0040
Mr. John Wescott
Segrets
66 Cherry Hill Drive
Beverly, MA 01915
RE: Modification of PC 881036; woman's sweater vest composed of
55% ramie and 45% cotton; heading 6110; statistical note 3
to Chapter 61; stitch count of less than nine stitches per
two centimeters measured in the horizontal direction
Dear Mr. Wescott:
On December 28, 1992, Customs issued Pre-entry
classification (PC) 881036, which classified various styles of
women's knit wearing apparel. After reviewing the subject
classifications, we have determined that the pre-entry
classification of garment style #664660 is incorrect and this
ruling modifies that classification. A sample of style #664660
was submitted for our examination.
FACTS:
The article at issue, style #664660, is a woman's sweater
vest that is composed of 55% ramie and 45% cotton fibers. The
stitch count of the knit fabric construction is less than nine
stitches per two centimeters measured in the horizontal
direction. The garment has a full-front, three-button opening
and a deep V-neckline. It is sleeveless and has large armholes.
The edges of the neckline, front placket, bottom and armholes are
decorated with yarn. There are four embroidered patterns sewn on
the front of the vest. The garment extends from the wearer's
neck and shoulders to her waist.
PC 881036 classified style #664660 as a woman's knit vest in
subheading 6110.90.0066, HTSUS, which provides for "[s]weaters,
pullovers, sweatshirts, waistcoats (vest) and similar articles,
knitted or crocheted: [o]f other textile materials: [v]ests:
[o]ther: [o]ther: [w]omen's or girls." This classification was
based on the determination that the garment had a stitch count
exceeding nine stitches per two centimeters measured in the
horizontal direction.
ISSUE:
Is style #664660 classified as a vest in subheading
6110.90.0066, HTSUS, or as a sweater in subheading 6110.90.0040,
HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings 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's may be applied, taken in
order.
Heading 6110, HTSUS, provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted." PC 881036 classified style #664660 as a vest in
subheading 6110.90.0066, HTSUS. However, Statistical Note 3 to
Chapter 61, Section XI, HTSUS, provides that:
For the purposes of this chapter, statistical
provisions for sweaters include garments, whether or
not known as pullovers, vests or cardigans, the outer
surfaces of which are constructed essentially with 9 or
fewer stitches per 2 centimeters measured in the
horizontal direction.
We have re-examined the sample garment and have determined
that the fabric comprising the garment has a stitch count of less
than nine stitches per two centimeters measured in the horizontal
direction. Therefore, style #664660 is correctly classifiable as
a sweater in subheading 6110.90.0040, HTSUS.
HOLDING:
Style #664660 is classified in subheading 6110.90.0040,
HTSUS, which provides for "[s]weaters, pullovers, sweatshirts,
waistcoats (vest) and similar articles, knitted or crocheted:
[o]f other textile materials: [s]weaters: [w]omen's or girls:
[o]ther: [o]ther: [a]ssembled in Hong Kong from knit-to-shape
component parts knitted elsewhere. The rate of duty is 6% and
the applicable textile category is 845.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PC
881036 to reflect the above classification effective with the
date of this letter.
This ruling should be considered a modification of PC 881036
under 19 CFR 177.9(d)(1). It will not be applied retroactively
to PC 881036 (19 CFR 177.9(d)(2) and will not, therefore, affect
past transactions for the importation of the merchandise
classified under that ruling. However, for purposes of future
transactions in merchandise of this type, PC 881036 will not be
valid precedent.
The designated textile and apparel categories 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
suggest the importer 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
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