CLA-2 RR:TC:TE 958703 SK
Rafael Quiroz, Jr.
International Customs Services
7100 San Bernardo, Suite 307
P.O. Box 3259
Laredo, TX 78044
RE: Modification of HRL 958462 (11/2/95); issuance of a de novo
binding classification ruling inappropriate where the recipient
previously was issued a conflicting unrevoked ruling on the
identical merchandise; coated fabric.
Dear Mr. Quiroz:
On November 2, 1995, this office issued you Headquarters
Ruling Letter (HRL) 958462 in which Customs classified four
styles of plastic coated fabric under subheading 5903.90.2500,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Since the issuance of that ruling, it has come to our
attention that you were also the recipient of New York Ruling
Letter (NYRL) 891702, dated November 19, 1993, in which Customs
classified three of the four coated fabrics at issue in HRL
958462 under subheading 5407.20.0000, HTSUSA. As NYRL 891702 had
not been revoked at the time of issuance of HRL 958462, and
Customs had since reconsidered the classification of the subject
merchandise set forth in NYRL 891702, HRL 958462 should have been
issued as a revocation of NYRL 891702 pursuant to the
requirements of 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).
Accordingly, HRL 958462 is partially modified. The
classification of the 3.0, 6.5 and 8.0 ounce coated polypropylene
fabrics set forth in HRL 958462 is revoked
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as these fabrics were previously classified in NYRL 891702.
Please be advised that the classification of the 5.0 ounce fabric
set forth in HRL 958462 remains
unmodified inasmuch as this fabric was not previously classified
in NYRL 891702. NYRL 891702 will be revoked in conformance with
section 625(c)(1), cited above, and the classification of the
3.0, 6.5 and 8.0 ounce fabrics will be set forth therein. The
revocation of NYRL 891702 will be referenced HRL 958702.
In accordance with 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),
this ruling will become effective 60 days from its publication in
the Customs Bulletin. Publication of rulings or decisions
pursuant to section 625 does not constitute a change of practice
or position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division