Blended knitwear classification controls where cotton sweaters contain wool, sustaining recovery of excess drawback.

80% cotton and 20% wool knitted boys sweaters were treated as blended knitwear rather than pure cotton sweaters because the drawback entries distinguished cotton sweaters under heading 6105 from blended knitwear under heading 6007. Applying the rule of classification by the most specific description, the wool content made the goods ineligible for classification as cotton sweaters, so heading 6007 applied. On that basis, the demand for recovery of excess drawback was found legally sustainable and was upheld against the assessee.

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Issues: Whether 80% cotton and 20% wool knitted boys sweaters were classifiable under drawback heading 6105 as cotton sweaters or under drawback heading 6007 as blended knitwear, and whether the demand for recovery of excess drawback could be sustained.

Analysis: The applicable drawback entries distinguished between cotton sweaters under heading 6105 and blended knitwear containing cotton, wool and other fibres under heading 6007. The goods exported were blended with wool and therefore were not pure cotton sweaters. Applying the rule of classification by the most specific description, the blended nature of the goods brought them within the entry for blended knitwear. The challenge based on tariff interpretation did not displace this classification, and the authority found the excess drawback recovery to be legally sustainable on that basis.

Conclusion: The goods were correctly classified under drawback heading 6007, not heading 6105, and the demand for recovery of excess drawback was upheld against the assessee.

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