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HQ W968042





May 29, 2007

CLA-2 OT:RR:CTF:TCM W968042 HMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.1300

Ms. Marsha McCabe
MidWest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: NY L82280 and NY L82281; Rulings Void Ab Initio

Dear Ms. McCabe:

This is concerning New York Ruling Letter ("NY") L82280 and NY L82281, both issued on February 22, 2005, which replaced two previous rulings, NY K89687 and NY K89910, respectively, both dated December 22, 2004. In NY K89687 and NY K89910, Customs and Border Protection ("CBP") classified two styles of gloves, TG57791 and TG 57790, under subheading 6116.10.1300, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for "gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: containing over 50 percent by weight of plastics or rubber."

In NY L82280 and NY L82281, CBP reclassified the two glove styles under subheading 6116.92.64, which provides for "gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine-knit fabric: without fourchettes, jersey type, brushed or napped fabric." It has come to our attention that both NY L82280 and NY L82281 were issued 62 calendar days after NY K89687 and NY K89910 were issued.

Section 177.12(b) and (e) of CBP Regulations (19 CFR 177.12(b) and (e)) provide that CBP may modify or revoke an interpretive ruling or holding or principle covered by a protest review decision by simple written notification to the recipient of the ruling if the original ruling has been in effect for less than 60 calendar days. If the original ruling has been in effect for 60 or more calendar days, a notice proposing the modification or revocation and a notice of final action must be published in the Customs Bulletin. See 19 U.S.C. 1625(c).

CBP issued NY L82280 and NY L82281 62 calendar days after CBP issued the original NY K89687 and NY K89910. Inasmuch as NY K89687 and NY K89910 had been in effect for more than 60 calendar days and NY L82280 and NY L82281 were not published in the Customs Bulletin pursuant to the notice and comment requirements of 19 CFR 177.12(b), NY L82280 and NY L82281 are void ab initio (i.e., null from the beginning). We note that the classifications provided in rulings NY K89687 and NY K89910, dated December 22, 2004, are correct. Accordingly, NY K89687 and NY K89910, both dated December 22, 2004, remain in effect.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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