CLA-2 CO:R:C:T 952904 CMR
TARIFF NO: 5807.10.1020
Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Modification of NYRL 873431 of May 4, 1992; Classification of
label with pinked edge
Dear Mr. Maloney:
At the request of Customs in New York, this office has had
cause to review NYRL 873431 of May 4, 1992. Upon notification of
our intent to review this ruling which was issued to you on behalf
of your client Rafaella Sportswear Inc., you informed this office
that the information upon which NYRL 873431 was issued was
erroneous. Therefore, we are revoking NYRL 873431 pursuant to 19
CFR 177.9(d) and request you inform your client.
FACTS:
NYRL 873431 involved the classification of two jacquard woven
polyester labels. The label at issue herein measured approximately
2 3/4" by 2" with one edge pinked and depicted the name "Rafaella."
The label was classified in subheading 6217.10.0030, HTSUSA. New
York Customs requested review of the classification of this label
believing it to be in error.
The classification in NYRL 873431 was based on a belief that
the label was imported cut to size with one pinked edge. This
office has been informed that that is not the case. Both labels
which were the subject of NYRL 873431 are imported on rolls, not
cut to size. Additionally, the presence of one pinked edge was
mere happenstance as pinking shears were used to cut the label off
of a roll.
ISSUE:
Should NYRL 843431 be revoked?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Heading 5807, HTSUSA, provides for labels, badges and similar
articles of textile materials, in the piece, in strips or cut to
shape or size, not embroidered. The Explanatory Notes to the
Harmonized Commodity Description and Coding System, the official
interpretation of the HTSUSA at the international level, provide
in regard to heading 5807, in pertinent part, that articles
classified in heading 5807 must not be embroidery and must be in
the piece, in strips or in separate units obtained by cutting to
size or shape but must not be otherwise made up. The Explanatory
Notes specifically exclude labels, badges and similar articles,
which have been embroidered (heading 5810) or made up otherwise
than by cutting to shape or size (heading 6117, 6217 or 6307).
The presence of the pinked edge on the label at issue caused
some confusion as to its proper classification. However, since we
are now aware that the pinked edge was simply present due to the
type of scissors used to cut the label from a roll and is not the
condition in which the label is imported, we will not delve further
into the issue.
The label in its condition as imported clearly falls within
the language of heading 5807 and the description contained in the
Explanatory Notes for that heading. Therefore, the label is
properly classified therein.
HOLDING:
The label at issue is classified in subheading 5807.10.1020,
HTSUSA, textile category 669, dutiable at 9 percent ad valorem.
NYRL 873431 of May 4, 1992, is hereby revoked pursuant to 19
CFR 177.9(d). This revocation is retroactive to the date of the
ruling because the ruling was based on a mistaken belief as to the
condition of the goods at importation due to an omission of
material fact and this office has been informed the recipient of
the ruling did not rely upon the ruling. The imported submitted
another request for a ruling on virtually identical merchandise on
May 20, 1992. In that request, the condition of the merchandise
as imported, i.e., in rolled strips, not otherwise made up, was
clearly stated. Customs issued NYRL 874766 on June 5, 1992
classifying the merchandise in subheading 5807.10.1020, HTSUSA. -3-
Customs requests that in the future if your client receives
a ruling based on inaccurate information or a misunderstanding of
the facts, that you or your client inform Customs of the error
rather than simply submitting another classification request.
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