HQ 954960: Classification of a women's wool sweater; heading 6110; Statistical Note 3 to Chapter 61; HRL 952086

us-cbp-cross-rulings-hq-954960HQ 954960: Classification of a women's wool sweater; heading 6110; Statistical Note 3 to Chapter 61; HRL 952086Guidance

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 954960

                         March 31, 1994

CLA-2 CO:R:C:T 954960  NLP

CATEGORY: Classification

TARIFF NO.: 6110.10.2030

Ms. Gunta Krasts-Voutyras
Gunta Collection
P.O. Box 35-Lake Rd.
Clemons, NY 12819

RE:  Classification of a women's wool sweater; heading 6110;
     Statistical Note 3 to Chapter 61; HRL 952086

Dear Ms. Krasts-Voutyras:

     In a letter dated May 20, 1993, you requested a tariff
classification ruling for hand-knit sweaters under the Harmonized
Tariff Schedule of the United States (HTSUS).  In a letter dated
June 9, 1993, we informed you that you had provided insufficient
information on which to base a tariff classification ruling. 
Subsequently, on August 7, 1993, you submitted a sample garment
and a color brochure describing the garment.  In addition, you
spoke with the National Import Specialist for women's knitwear and
provided him with pertinent information on the garment.  Our
classification ruling follows.

FACTS:

      The submitted garment has no style number, however, the color
brochure describes the garment as part of the Gunta Collection. 
The sample garment is a women's 100% wool fiber pullover sweater
with a wide neck and long sleeves.  It extends from the neck and
shoulders to the wearer's hips.  The fabric is a jersey knit with
two vertical cables in front and two in the back.  The fabric has
less than nine stitches per two centimeters measured in the
horizontal direction.  The garment will be entirely knit in Latvia
from American yarn.

ISSUE:

     What is the tariff classification of the sample 100% wool
fiber sweater?




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."  Sweaters are only provided for under Heading 6110,
HTSUS, at the statistical level.  In this regard, 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 examined the sample garment and have determined that
it is clearly a sweater for HTS tariff classification purposes.  
 The fabric forming the sample garment provides warmth to the
wearer and is constructed of a knit fabric that provides
elasticity.  Moreover, the fabric comprising the garment has a
stitch count of less than nine stitches per two centimeters
measured in the horizontal direction.  See, Headquarters Ruling
Letter (HRL) 952086, dated August 12, 1992, wherein Customs
classified a 100% acrylic knit garment which extended from the neck
to just above the knees as a sweater based on its stitch count of
fewer than nine stitches per two centimeters measured in the
horizontal direction, its ability to provide warmth to the wearer
and the fabric's high degree of elasticity.  Therefore, the sample
garment is classifiable as a sweater in subheading 6110.10.2030,
HTSUS, which provides for "[s]weaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: [o]f
wool or fine animal hair: [o]ther: [s]weaters: [w]omen's." 

HOLDING:

     The sample sweater is classifiable in subheading 6110.10.2030,
HTSUS, which provides for "[s]weaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: [o]f
wool or fine animal hair: [o]ther: [s]weaters: [w]omen's."   The
rate of duty is 17% ad valorem.  Currently, there are no quota
restrictions or visa requirements for textile apparel imported into
the U.S. from Latvia.

     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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