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HQ 954622




November 15, 1993
CLA-2 CO:R:C:T 954622 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Mr. Andrew P. Vance
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: Revocation of NYRL 842871; headings 4202 and 6307; HRL 087786; 19 CFR 177.9(d)

Dear Mr. Vance:

This is in response to your letter of July 8, 1993, in which you requested the revocation of New York Ruling Letter (NYRL) 842871, dated July 20, 1989, which was issued to your law firm on behalf of your client, Interpur. In addition, you request that this revocation be made retroactive to December 20, 1990.

FACTS:

NYRL 842871 dealt with the classification of three novelty handbags from Thailand. One article was in the shape of a duck and the other two were in the shape of bunnies. All were constructed of man-made materials. NYRL 842871 classified these articles in subheading 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[t]runks, suitcases...: [h]andbags, whether or not with shoulder strap, including those without handle: [w]ith outer surface of textile materials: [o]ther: [o]ther: [o]ther: [of] man-made fibers. The rate of duty is 20% ad valorem and the textile category is 670.

ISSUE:

What is the tariff classification of the subject novelty handbags?

LAW AND ANALYSIS:

On December 20, 1990, Customs issued Headquarters Ruling Letter (HRL) 087786, which dealt with the classification of an "easter bunny basket". This article was an oval textile container designed to represent a rabbit. It had a rabbit head with ears and rabbit feet sewn to its body. The container was carried by means of double straps which had polyester filled paw shaped ends and hook and loop fasteners. The container had an outer shell of polyester fabric and was stuffed with polyester filler. We held that this article was classifiable in subheading 6307.90.9590, HTSUS, as an other made up textile article. In addition, in our holding, on page three, we stated the following: Furthermore, any previously issued rulings which clearly conflict with the analysis and result herein set forth are likewise revoked under the authority of 177.9(d).

It is your argument that the articles in HRL 842871 are substantially identical to the articles in HRL 087786 and should be classified in accordance with HRL 087786. Furthermore, it is also your position that, based on our holding, this classification should be retroactive to December 20, 1990, the date HRL 087786 was issued.

We have reviewed NYRL 842871 and are of the opinion that the articles at issue in that ruling are substantially identical to those classified in HRL 087786 and should be classified accordingly. Therefore, the articles are correctly classifiable as other made up articles in heading 6307, HTSUS, in accordance with HRL 087786.

Moreover, according to 19 CFR 177.9(c), a ruling letter is subject to modification or revocation without notice to any person, except the person to whom the letter was addressed. Accordingly, no other person should rely on the ruling letter or assume that the principles of the ruling will be applied in connection with any transaction other than the one described in the letter. Therefore, based on 19 CFR 177.9(c), when Customs revokes a ruling letter, Customs is not required to notify other persons, except the person to whom the letter is addressed.

However, based on the holding in HRL 087786, that ruling was intended to serve as notice of the revocation of previously issued conflicting rulings to persons other than to whom HRL 087786 was addressed. As it appears, based on your submission, that the merchandise classified in NYRL 842871 was substantially identical to the merchandise classified in HRL 087786, the New York Seaport's holding conflicted with the Headquarters ruling. In view of the fact that NYRL 842871 was issued prior to HRL 087786, it was revoked by the later ruling. Thus, it is our position, based on the language of HRL 087786, that the subject ruling serves as a revocation of NYRL 842741 and is retroactive to December 20, 1990.

HOLDING:

The articles at issue in NYRL 842871 are correctly classified in subheading 6307.90.9986, HTSUS, which provides for "[o]ther made up articles, including dress patterns: [o]ther:

[o]ther: [o]ther: [o]ther: [o]ther." The rate of duty is 7% ad valorem.

In order to ensure uniformity in Customs classifications of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL 842871 is revoked to reflect the above classification.

Sincerely,

John Durant, Director
Commercial Rulings Division

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