CLA-2 CO:R:C:G 084065 CMR
Ms. Ann Prakope
County Seat
17950 Preston Road
Suite 1000
Dallas, Texas 75252
RE: Reconsideration of NYRL 837401 of March 6, 1989
Dear Ms. Prakope:
This ruling is in response to your letter of March 28, 1989,
requesting reconsideration of NYRL 837401.
FACTS:
The garment at issue, style 501340, is a men's pullover made for
woven cotton sheeting. It is loose-fitting with short sleeves, a
front pocket, and a rib knit, round neckline.
At the time New York Customs issued their ruling, they properly
classified the garment in subheading 6211.32.0080, HTSUSA, which
provides for men's other garments of cotton.
ISSUE:
Is the garment still properly classified in subheading
6211.32.0080, HTSUSA?
LAW AND ANALYSIS:
New York Customs did not classify the subject garment in
subheading 6211.32.0060, HTSUSA, at the time they issued their ruling
due to the language of the HTSUSA. Tops are generally considered to
be garments which do not reach the waist. Therefore, New York
Customs properly classified the garment in subheading 6211.32.0080,
HTSUSA.
-2-
Since the issuance of NYRL 837401, the HTSUSA has been amended.
Among the changes is a change in the language for subheading
6211.32.0060, HTSUSA. That subheading no longer reads "Tops" at the
statistical level; it has been change to read "Shirts excluded from
heading 6205."
In light of the change in the language of the HTSUSA, the
garment at issue is more properly classified in subheading
6211.32.0060, HTSUSA.
HOLDING:
NYRL 837401 of March 6, 1989, is hereby revoked pursuant to 19
CFR 177.9(d).
The garment at issue, style 501340, is classified in subheading
6211.32.0060, HTSUSA, textile category 340, dutiable at 8.6 percent
ad valorem.
Your sample will be returned, as requested, under separate
cover.
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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins