United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087786 - HQ 0087875 > HQ 0087855

Previous Ruling Next Ruling



HQ 087855


November 30, 1990

CLA-2 CO:R:C:G 087855 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.0090

Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: Modification of District Ruling 853764 of July 1990

Dear Mr. Loring:

This ruling is in response to your submission of August 1, 1990, on behalf of Katony Corporation. You have requested reconsideration of DRL 853764 involving the classification of a women's shirt, style 59621. In DRL 853764, the shirt was classified in subheading 6106.20.2010, HTSUSA, which provides for women's knitted or crocheted blouses and shirts. We received a sample garment with your request for reconsideration.

FACTS:

The sample garment, style 59621, is a women's shirt made of 100 percent polyester knit fabric with small mylar type circles applied to the outer surface at very close intervals creating a lame effect. The shirt has long sleeves with button cuffs, shoulder pads, a full frontal opening with button closure, a shirt-tailed bottom, pointed shirt collar and a left chest pocket.

ISSUE:

Is the subject garment more properly classified as a garment made up of a knitted fabric of heading 5903 in heading 6113, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The garment at issue is clearly a women's shirt. Therefore, it is, prima facie, classifiable in heading 6106, HTSUSA, which provides for women's or girls' blouses and shirts, knitted or crocheted. However, the fabric the garment is made of is a textile fabric of heading 5903 (i.e., a textile fabric impregnated, coated, covered or laminated with plastics). Heading 6113, HTSUSA, provides for "garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907." [Close examination of the garment reveals that the application of the small mylar type circles does not completely obscure the underlying fabric, but it does create a lame effect.]

Note 7, Chapter 61, provides "garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113."

Since the garment is, prima facie, classifiable in headings 6106 and 6113, following Note 7 the garment must be classified in heading 6113.

HOLDING:

The subject garment, style 59621, is classified in subheading 6113.00.0090, HTSUSA, textile category 659, dutiable at 7.6 percent ad valorem.

DRL 853764 of July 1990 is hereby modified to concur with the above classification in accordance with 19 CFR 177.9(d). This modification is not to be applied retroactively to DRL 853764 and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, DRL 853764 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this new ruling as may be dictated by the circumstances.

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 you check, close to the time of shipment, the Status

Report On Current Import Quotas (Restraint Levels), an internal 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, 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

Previous Ruling Next Ruling

See also: