Reconsideration of NYRL 834150 of January 10, 1989

HQ 083735 April 7, 1989 CLA-2 CO:R:C:G 083735 CMR CATEGORY: Classification TARIFF NO: 6110.10.1060 Mr. Jack Fok U.S.A. Peninsula, Inc. 1410 Broadway Suite 301 New York, New York 10018 RE: Reconsideration of NYRL 834150 of January 10, 1989 Dear Mr. Fok: This ruling is in response to your letter of February 3, 1989, requesting reconsideration of NYRL 834150 involving the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of two women's knit pullover garments from Hong Kong. Two samples were received with your request. FACTS: The submitted samples are two women's knit pullover garments of 100 percent cashmere fibers. Both garments are constructed with jersey knit fabric that consists of more than 9 stitches per 2 centimeters measured in the horizontal direction. Neither style is identified by a style number. The first style has a turtleneck, long sleeves with ribbed cuffs, and a pronounced ribbed waistband. The second style has a mock turtleneck, a five button side opening extending from the neck along the left shoulder to the arm, long sleeves with ribbed cuffs, and a pronounced rib waistband. NYRL 834150 classified both garments as women's cashmere sweaters in subheading 6110.10.1020, HTSUSA, textile category 446, dutiable at 7.5 percent ad valorem. ISSUE: Are the garments at issue properly classified as women's cashmere sweaters in subheading 6110.10.1020, HTSUSA, in NYRL -2- 834150, or should they be reclassified in subheading 6110.10.1060, HTSUSA, which provides for women's or girls' knitted cashmere pullovers? LAW AND ANALYSIS: The classification decision in NYRL 834150 was based on a belief that the garments at issue were made of fabric with less than 9 stitches per 2 centimeters measured in the horizontal direction. Upon re-examination of the submitted samples, our National Import Specialist in New York reports that the garments actually contain more than 9 stitches per 2 centimeters, and therefore cannot be classified as sweaters following Statistical Note 3, Chapter 61, HTSUSA. That note provides in pertinent part that for purposes of Chapter 61, "statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the horizontal direction." HOLDING: Upon examination of the submitted samples, this office agrees with the conclusion reached by our National Import Specialist that the submitted garments contain more than 9 stitches per 2 centimeters measured in the horizontal direction, and therefore are precluded from classification as sweaters in 6110.10.1020, HTSUSA. The submitted samples are classifiable in subheading 6110.10.1060, HTSUSA, which provides for women's or girls' knitted cashmere pullovers. These garments fall in textile category 438 and are dutiable at 7.5 percent ad valorem. New York Ruling Letter 834150 is modified accordingly. 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