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

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