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HQ 965265




March 7, 2002

CLA-2 RR:CR:TE 965265 mbg

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000, 6201.93.3511

Service Port Director
1000 2nd Avenue
Suite 2100
Seattle, WA 98104-1020

RE: Decision on Application for Further Review of Protest No. 3001-01-100221; Men’s Hybrid Shirt/Jacket; Revocation of NY D89780

Dear Sir:

This is a decision on application for further review of protest number, 3001-01-100221 timely filed by Meeks, Sheppard & Pillsbury,LLP on behalf of Cutter & Buck Inc., against decisions at your port regarding the classification and entry of men’s golfing “shirts” which were the subject of New York Ruling Letter (“NY”) D89780, dated April 19, 1999, and Headquarters Ruling Letter (“HQ”) 964181, dated April 4, 2001. The entries at issue herein were entered on May 15, 2000; June 2, 2000; July 15, 2000; and July 16, 2000.

FACTS:

The merchandise in question is a v-neck pullover short sleeved shirt made of polyester with a teflon impregnation and Climaguard fabric. The garment has an interior 100 percent polyester knit mesh lining. The lining covers the torso area only and does not extend to the sleeves. The waist features a ribknit waistband and there are two side seam pockets at waist level. The short sleeves are banded with ribknit cuffs that measure 20 inches in circumference. The importer submitted a claim that the shell fabric is Teflon® impregnated and therefore, further claimed that the garment was both wind and water resistant.

ISSUE:

Whether merchandise entered prior to the effective date of revocation of a ruling published in the Customs Bulletin pursuant to 19 U.S.C. 1625(c) is classified in accordance with the ruling being revoked or in accordance with the revoking ruling?

LAW AND ANALYSIS

On April 19, 1999, U.S. Customs issued New York Ruling Letter (“NY”) D89780 to AKA International, Inc. on behalf of Cutter & Buck, regarding the tariff classification of a windbreaker. The windbreaker was originally classified in heading 6211.33.0040 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”) which provides for among other things, men’s other woven garments not otherwise provided for. Counsel for the importer requested that Customs Headquarters reconsider the classification of the subject merchandise and upon review, it was determined that the subject merchandise was more properly classified in subheading 6201.93.3000, HTSUSA, if determined to be water resistant or in the alternative in subheading 6201.93.3511, HTSUSA, if not determined to be water resistant pursuant to U.S. Additional Legal Note 2 for Chapter 62 of the HTSUSA.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on December 20, 2000, in Vol. 34, No. 51 of the Customs Bulletin, proposing to revoke NY D89780 and to revoke the treatment pertaining to the men’s garment similar to a windbreaker. As explained in a notice published on February 21, 2001, in Vol. 35, No. 8 of the Customs Bulletin, the period within which to submit comments on this proposal was extended to March 23, 2001. No comments were received in response to these notices and the final notice of revocation was subsequently published on May 2, 2001 in Vol. 35, No. 17/18 of the Customs Bulletin.

On July 13, 2001, counsel for protestant filed a protest with the port of Seattle, protest no. 3001-01-100221, in which counsel claims that four entries should be classified in subheading 6201.93, HTSUSA, pursuant to the analysis in HQ 964181. The protest identifies the entries as follows:

Entry No. Date of Entry Date of Liquidation

WC4-0021635-2 6/2/00 4/13/01

WC4-0021087-6 5/15/00 4/27/01

WC4-1000089-5 7/16/00 6/1/01

WC4-1000099-4 7/15/00 6/8/01

In the final notice of revocation published on May 2, 2001 in Vol. 35, No. 17/18 of the Customs Bulletin, Customs stated:

This action [for change in tariff classification] is effective for merchandise entered or withdrawn from warehouse for consumption on or after July 2, 2001.

The effective date is based on 19 U.S.C. 1625(c), modification and revocation, which provides in the last sentence of the section that:

The final ruling or decision shall become effective 60 days after the date of its publication [in the Customs Bulletin].

(bracketed material added.)

You have stated that the four entries subject to the current protest were entered into the customs territory of the United States prior to the effective date published in the Customs Bulletin. Therefore, the change in tariff classification is not applicable to those entries and the classification of the garments in the aforementioned entries is governed by NY D89780. As provided in NY D89780, the garments were originally classified in heading 6211.33.0040, HTSUSA, which provides for among other things, men’s other woven garments not otherwise provided for. We concur.

HOLDING:

Protest is DENIED.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director

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