HQ 087391: Modification of district ruling 852302 issued May 24, 1990; women's knit pullover of man-made fibers

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 087391
                      September 24, 1990


CLA-2  CO:R:C:G  087391  JS

CATEGORY:  Classification

TARIFF NO.:  6110.30.1560

Brendan Kenny
Harcrest International, Ltd.
350 Fifth Avenue
New York, N.Y. 10118

RE:  Modification of district ruling 852302 issued May 24, 1990;
     women's knit pullover of man-made fibers

Dear Mr. Kenny:

     On May 24, 1990, a classification ruling was issued
(district ruling 852302) which stated that the garment at issue,
a woman's pullover constructed of 55% acrylic, 24% wool and 21%
metallic fibers, was classified under subheading 6110.30.3055,
HTSUSA, as a woman's pullover of man-made fibers.  Upon further
review, that classification is determined to be in error.

FACTS:

     The merchandise at issue is stated to be a woman's knit
pullover composed of 55% acrylic, 24% wool and 21% metallic
fibers, style no. LG959.  The garment has a round neckline capped
by a metallic rib, sewn-in shoulder pads, long sleeves with rib
knit cuffs, with a half inch metallic rib knit finishing both the
cuffs and the bottom of the sweater, which extends past the
waist.  A metallic design appears throughout the body and sleeves
of the garment.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order.  GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.

     Heading 6110, HTSUSA, provides for, inter alia, knitted or
crocheted sweaters and pullovers.  The Explanatory Notes, the
official interpretation of the Tariff at the international level,




state that 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.  The garment at
issue encompasses these attributes and is thereby included within
this category.

     The error in district ruling 852302, however, occurred at
the subheading level.  Since the garment is composed of several
textile materials, the predominant weight of which is man-made
fibers (55% acrylic), including a percentage of wool fibers
(24%), this merchandise is specifically contemplated by sub-
heading 6110.30.1560 in the HTSUSA.  Thus, classification in
subheading 6110.30.3055, which appears later in the Schedule, is
not in accordance with the principle of GRI 1, and is therefore
incorrect.

HOLDING:

     Pursuant to 19 CFR 177.9(d), district ruling 852302 is
modified in the following respect.  The correct classification is
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', textile category 438, and dutiable at the rate
of 17% ad valorem.

     District ruling 852302 is modified accordingly pursuant to
19 CFR 177.9(d).

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Operations Division