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 > 1997 HQ Rulings > HQ 003941 - HQ 112816 > HQ 089441

Previous Ruling Next Ruling
HQ 089441




October 11, 1991

CLA-2 CO:R:C:T 089441 CMR 950268

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0060

Wendy Wieland Martin, Esq.
Mervyn's
25001 Industrial Boulevard
Hayward, California 94545

RE: Conflicting NY rulings--856964 of 10/26/90 (revoked) and 862500 of 4/29/91; Classification of a women's tank-style camisole

Dear Ms. Martin:

This ruling is in response to your request of May 7, 1991, regarding the classification of a women's tank-style camisole, style #53033. NYRL 856964 classified the garment in subheading 6211.43.0090, HTSUSA, category 659. Subsequently, NYRL 862500 classified the same garment in heading 6211.43.0060, HTSUSA, category 641. You have expressed understandable confusion and, in a subsequent letter, have requested relief based on detrimental reliance upon the October 26, 1990, ruling, NYRL 856964. Your letter of August 28, 1991, will be the subject of a separate ruling.

FACTS:

The garment at issue, style #53033, is a tank-style sleeveless pullover garment of 100 percent lightweight polyester satin fabric. The garment is made of two panels, front and back, which are joined at the sides and at the top of the shoulders. Each panel tapers upward forming straps which measure about one inch at the shoulder seams. The garment features a somewhat V- shaped, capped neckline in the front and back, capped armholes, and a capped bottom edge.

You have indicated the garment is sold and marketed in the lingerie department of stores.

Both of the New York ruling letters on this garment classified the garment in heading 6211, HTSUSA, which provides for other garments. The difference in the classification appears at the statistical level.

ISSUE:

Is the subject garment, style #53033, correctly classified as a women's other garment, of man-made fibers, other, in subheading 6211.43.0090, HTSUSA, textile category 659, dutiable at 17 percent ad valorem, as stated in NYRL 856964 of October 26, 1990, or, is the garment correctly classified as a women's other garment, of man-made fibers, blouses, shirts and shirt-blouses excluded from heading 6206, HTSUSA, textile category 641, dutiable at 17 percent ad valorem, in subheading 6211.43.0060, HTSUSA, as stated in NYRL 862500 of April 29, 1991?

LAW AND ANALYSIS:

The apparently conflicting New York ruling letters and the resulting confusion in this case stem from changes in the classification of the subject garment at the statistical level. In fact, the language of the statistical breakout, 6211.43.0060, HTSUSA, has been changed to clarify the intended scope of the breakout. The language now reads, "Blouses, shirts and shirt- blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206."

When NYRL 856964 was issued, the statistical language choices for classification were simply "blouses, shirts and shirt-blouses excluded from heading 6206," and "other." At that time, classification in the provision for blouses, shirts and shirt-blouses excluded from heading 6206, was precluded because Customs determined the garment lacked the requisite shoulder coverage to be considered a blouse or shirt. However, when NYRL 862500 was issued, Customs was aware of the impending change in the statistical language and, in an attempt to avoid putting importers into the predicament you now find yourself, proceeded to classify garments in the statistical breakout for blouses, shirts and shirt-blouses excluded from heading 6206, though normally including an explanation as to the reason, indicating the language was about to change.

At the time of issuance, NYRL 856964 was correct, however, due to the change in language at the statistical level, the classification of style #53033, is no longer correct. Therefore, pursuant to 19 CFR 177.9(d), NYRL 856964 is hereby revoked.

HOLDING:

The garment at issue, style #53033, is properly classified in subheading 6211.43.0060, HTSUSA, textile category 641, dutiable at 17 percent ad valorem.

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: