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HQ 952904


March 19, 1993

CLA-2 CO:R:C:T 952904 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 5807.10.1020

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, New York 10017

RE: Modification of NYRL 873431 of May 4, 1992; Classification of label with pinked edge

Dear Mr. Maloney:

At the request of Customs in New York, this office has had cause to review NYRL 873431 of May 4, 1992. Upon notification of our intent to review this ruling which was issued to you on behalf of your client Rafaella Sportswear Inc., you informed this office that the information upon which NYRL 873431 was issued was erroneous. Therefore, we are revoking NYRL 873431 pursuant to 19 CFR 177.9(d) and request you inform your client.

FACTS:

NYRL 873431 involved the classification of two jacquard woven polyester labels. The label at issue herein measured approximately 2 3/4" by 2" with one edge pinked and depicted the name "Rafaella." The label was classified in subheading 6217.10.0030, HTSUSA. New York Customs requested review of the classification of this label believing it to be in error.

The classification in NYRL 873431 was based on a belief that the label was imported cut to size with one pinked edge. This office has been informed that that is not the case. Both labels which were the subject of NYRL 873431 are imported on rolls, not cut to size. Additionally, the presence of one pinked edge was mere happenstance as pinking shears were used to cut the label off of a roll.

ISSUE:

Should NYRL 843431 be revoked?

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 and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

Heading 5807, HTSUSA, provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. The Explanatory Notes to the Harmonized Commodity Description and Coding System, the official interpretation of the HTSUSA at the international level, provide in regard to heading 5807, in pertinent part, that articles classified in heading 5807 must not be embroidery and must be in the piece, in strips or in separate units obtained by cutting to size or shape but must not be otherwise made up. The Explanatory Notes specifically exclude labels, badges and similar articles, which have been embroidered (heading 5810) or made up otherwise than by cutting to shape or size (heading 6117, 6217 or 6307).

The presence of the pinked edge on the label at issue caused some confusion as to its proper classification. However, since we are now aware that the pinked edge was simply present due to the type of scissors used to cut the label from a roll and is not the condition in which the label is imported, we will not delve further into the issue.

The label in its condition as imported clearly falls within the language of heading 5807 and the description contained in the Explanatory Notes for that heading. Therefore, the label is properly classified therein.

HOLDING:

The label at issue is classified in subheading 5807.10.1020, HTSUSA, textile category 669, dutiable at 9 percent ad valorem.

NYRL 873431 of May 4, 1992, is hereby revoked pursuant to 19 CFR 177.9(d). This revocation is retroactive to the date of the ruling because the ruling was based on a mistaken belief as to the condition of the goods at importation due to an omission of material fact and this office has been informed the recipient of the ruling did not rely upon the ruling. The imported submitted another request for a ruling on virtually identical merchandise on May 20, 1992. In that request, the condition of the merchandise as imported, i.e., in rolled strips, not otherwise made up, was clearly stated. Customs issued NYRL 874766 on June 5, 1992 classifying the merchandise in subheading 5807.10.1020, HTSUSA. -3-

Customs requests that in the future if your client receives a ruling based on inaccurate information or a misunderstanding of the facts, that you or your client inform Customs of the error rather than simply submitting another classification request.

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

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