CLA-2 CO:R:C:T 089889 PR
Thomas H. Milch, Esquire
Arnold & Porter
1200 New Hampshire Avenue, N.W.
Washington, D.C. 20036
RE: Revocation of NYRL 837926 and NYRL 821741; Classification
of Children's Sleepwear vs. Underwear
Dear Mr. Milch:
This is in reference to your recent letters on behalf of
your client, Sara's Prints, Incorporated. That company was the
recipient of two ruling letters, NYRL 837926, dated March 16,
1989, and NYRL 821741, dated March 3, 1987, classifying certain
two-piece cotton knit garment sets under subheadings in the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) which provide for underwear and underwear-type garments.
We have had occasion to review those rulings and find that
they may not be in accord with the views of the Customs Service.
In Customs Headquarters Ruling Letter (HRL) 089790, dated July 3,
1991, copy enclosed, Customs stated:
The CPSC [Consumer Product Safety Commission] has
issued a publication called Supplemental CPSC Staff
Guide To The Enforcement Policy Statements of the
Flammability Standard For Children's Sleepwear. In
that publication, CPSC has set out the criteria it
developed to be used in determining whether certain
types of garments are considered to be children's
sleepwear for purposes of the Flammable Fabrics Act.
The information and criteria contained in the CPSC
publication is the result of that agency's extensive
research in the sleepwear area.
Customs is not bound for tariff classification
purposes by the determinations of the CPSC. However,
we recognize that, where possible, garments should be
treated uniformly by the various governmental agencies.
Accordingly, we have reviewed the CPSC publication and
found that, in regard to sleepwear and not garments
that are merely related to sleepwear, the criteria
presently utilized by CPSC is in accord with Customs
views concerning the types of garments which are
principally used as children's sleepwear. Accordingly,
absent circumstances that would warrant a contrary
result, Customs will follow the criteria established by
CPSC in determining whether certain types of children's
garments are classifiable in the HTSUSA as sleepwear.
In view of the above, the two cited rulings addressed to
your client may result in merchandise being classified under
incorrect provisions of the tariff schedules if the imported
garments fail to comply with the standards followed by both the
CPSC and the Customs Service.
Accordingly, pursuant to Section 177.9(d)(1), Customs
Regulations (19 CFR 174.9), the two ruling letters, NYRL 837926,
and NYRL 821741, addressed to your client are hereby revoked
effective with the date of this letter. If, after review, your
client disagrees with the legal basis for our decision, we invite
it to submit any arguments it may have with respect to this
matter. Any such submission should be received within 30 days of
the date of this letter.
This revocation is not retroactive. However, NYRL 837926
and NYRL 821741 will not be valid for importations of the subject
merchandise arriving in the United States after the date of this
notice. We recognize that pending transactions may be adversely
affected (i.e. merchandise previously ordered and arriving in the
United States subsequent to this modification will be classified
accordingly). If it can be shown that your client relied on NYRL
837926 and NYRL 821741 to its detriment, it may apply to this
office for relief. However, your client should be aware that in
some instances involving import restraints, such relief may
require separate approvals from other government agencies.
This does not mean that the merchandise imported by your
client will be automatically classified as sleepwear. That
merchandise will be classified as either underwear or sleepwear
according to its condition at the time of importation.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Dick Crichton--OTO
1cc: Cynthia Reese