Ladies' knitted pullover; essential character cotton knit fabric; classifiable as sweaters and similar articles under heading 6110, HTSUSA
Active· CBP ruling HQ 088573· Issued 1991-04-24
Ruling text
HQ 088573
April 24, 1991
CLA-2 CO:R:C:T 088573 JS
CATEGORY: Classification
TARIFF NO.: 6110.20.2075
Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, NW
Suite 504
Washington, D.C. 20036
RE: Ladies' knitted pullover; essential character cotton knit
fabric; classifiable as sweaters and similar articles under
heading 6110, HTSUSA
Dear Mr. Lai:
This is in reference to your letter of January 17, 1991, on
behalf of Mast Industries Ltd., requesting classification of a
ladies' knitted pullover to be imported from Hong Kong.
FACTS:
The sample which we obtained was provided by the Boston port
as an approval sample, and is not a sample from the actual
shipment imported, as confirmed by your client in their letter of
March 4, 1991. The merchandise at issue, style no. 4002FO, is a
woman's pullover that consists of knit and woven fabric sections.
The majority of the garment is constructed of knit material,
except for a woven shawl collar which extends down towards the
waist where it criss crosses into the ribbed waistband. The
blouse has shoulder pads and long sleeves. Customs laboratory
analysis indicates that the knit fabric contains 55 percent
cotton and 45 percent rayon fibers, and has a stitch count of
seven stitches per centimeter measured in the horizontal
direction; the woven portion of the pullover is made of 100
percent rayon fibers.
At the time of the entry, the commercial invoice for this
merchandise failed to clearly describe its two materials and the
fiber contents of each material. Instead it stated that the
overall content of the garment was "52 percent cotton 48 percent
rayon." Laboratory analysis, however, resulted in the findings
noted above, and the merchandise was reclassified as man-made
fiber goods based on an overall chief weight of rayon.
2
ISSUE:
Whether a pullover made up of composite materials having a
common fiber content is appropriately classified by chief weight
or essential character, under the HTSUSA.
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 classification will be determined
according to the terms of the heading and any relative section or
chapter notes. Where goods cannot be classified solely on the
basis of GRI 1, and if the heading and legal notes do not
otherwise require, the remaining GRI may be applied, in the order
of their appearance.
Heading 6110, HTSUSA, provides for, inter alia, sweaters,
pullovers, and similar articles. 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 and female wear,
designed to cover the upper parts of the body. Within heading
6110, however, two separate subheadings are potentially
applicable to the present merchandise which contains both cotton
and manmade materials; subheading 6110.20 provides for knit
garments made of cotton, and subheading 6110.30 provides for knit
garments made of man-made materials.
GRI 6 states that
[f]or legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to
the terms of those subheadings and any related subheading
notes and, mutatis mutandis, to the above rules, on the
understanding that only subheadings at the same level are
comparable.
Since the pullover is made up of materials that are separately
provided for in the Nomenclature under heading 6117, GRI 3(b)
applies as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components...which
cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential character.
Explanatory Note VIII to GRI 3(b) states that:
3
The factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
The body, sleeves and waist of the present garment are made
of the knit material which is in chief weight cotton. The knit
fabric characterizes the blouse and provides it with the comfort
and softness of a sweater. The woven rayon fabric, on the other
hand, merely borders the neckline of the garment in the nature of
a collar; it adds to the sophisticated styling which tinguishes
this garment from a sweater, but it is nonetheless merely
decorative. The essence of the garment derives from the finely
knit material from which the blouse is made, and subheading
6110.20 is therefore appropriate for classification.
HOLDING:
As a result of the foregoing, the merchandise at issue is
properly classified under subheading 6110.20.2075, HTSUSA, which
provides for sweaters, pullovers, sweatshirts, waistcoats (vests)
and similar articles, knitted or crocheted: of cotton: other,
other: women's or girls', textile category 339, with duty
assessed at 20.7 percent ad valorem.
The designated textile and apparel category 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 your client check, close the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an 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, your client should contact its
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
Source: rulings.cbp.gov — ruling 088573, retrieved 2026-10-12T05:20:57Z, republished verbatim. This digest is informational; only CBP issues binding rulings.