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 > 1995 HQ Rulings > HQ 950225 - HQ 952097 > HQ 950487

Previous Ruling Next Ruling
HQ 950487





April 13, 1992

CLA-2 CO:R:C:T 950487 PR

CATEGORY: CLASSIFICATION

Ms. Charise Graham
W.G. Carroll, Inc.
185 East Bay Street, Suite 204
Charleston, South Carolina 29402

RE: Modification of HQ 089849--Classification of Boys' Track Suit-Like Garments

Dear Ms. Graham:

In Customs Headquarters Ruling Letter (HQ) 089849, dated August 16, 1991, addressed to you, we ruled that certain garments were classifiable in subheadings 6210.40.1020 and 6210.40.1035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

We have been asked by one of our National Import Specialists to reconsider a portion of that ruling. Upon review, we have concluded that the merchandise was properly classified, but that certain statements concerning the determination of whether apparel sets are classifiable as track suits under Heading 6211, HTSUSA, are not in accordance with the views of the Customs Service. Therefore, we are modifying the "LAW AND ANALYSIS" section of HQ 089849 by deleting all material between the first and last paragraphs of that section and the last sentence of the last paragraph. In addition, the last paragraph in the "LAW AND ANALYSIS" section is further amended by making a few nonsubstantive changes. As a result, the "LAW AND ANALYSIS" section of HQ 089849 should read as follows:

LAW AND ANALYSIS:

Classification of merchandise under the tariff is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification will be determined by the terms of the heading, and any relevant section or chapter notes.

Chapter 62, Note 5 states that garments which are, prima facie, classifiable in both heading 6210 and in other headings of that chapter, excluding heading 6209, are to be classified in heading 6210. Heading 6210 provides for
garments made up of fabrics of heading 5903 (textile fabrics impregnated, coated or covered with plastics). Since the outer shell fabric of both pieces has been treated with an acrylic coating which is visible to the naked eye, the garments are classifiable in heading 6210.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to Section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HQ 089849 is modified to reflect the above, effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you may have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

This modification is not retroactive. However, the deleted portions of HQ 089849 will not be valid for importations of merchandise which is the subject of the deletions after the date of this notice. We recognize that pending transactions may be adversely affected (i.e. the deleted portions of HQ 089849 will not be applicable to merchandise previously ordered and arriving in the United States subsequent to this modification). If it can be shown that you relied on the deleted portions of HQ 089849 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling