CLA-2 CO:R:C:G 086688 DRR 848356
Ms. Rosemary Jacobs
219 Maple Street
P.O. Box 706
Ayer's Cliff, Quebec
JOB ICO, Canada
Re: Modification of NYRL 848356, dated January 12, 1990;
Classification of woven silk scarf
Dear Ms. Jacobs:
This is in further response to your letter of December 20,
1989, to our New York office, in which you requested a
classification ruling for a woven silk scarf under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). New York's response to your December 20, 1989,
request, New York Ruling Letter (NYRL) 848356, dated January
12, 1990, classified the scarf in question under subheading
6217.10.0040, HTSUSA. We have had occasion to review that
ruling and have determined that it is in error.
FACTS:
The merchandise at issue is represented by a 100 percent
woven silk scarf which measures approximately 58 inches by 11
inches, with a fringe at each end of approximately 4 inches.
ISSUE:
Whether the fabric in question is classifiable under
subheading 6217.10.0040, HTSUSA or subheading 6214.10.1000,
HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes. NYRL 848356 classified the
samples in Heading 6217, HTSUSA, which provides for clothing
accessories. The scarf is more appropriately provided for as a
silk scarf under Heading 6214.
HOLDING:
The scarf in question is classified under subheading
6214.10.1000, HTSUSA, with a duty rate of 7.7 percent ad
valorem. There is currently no textile visa category for this
merchandise. Goods classifiable under this subheading which
originate in the territory of Canada, are entitled to a duty
rate of 6.1 percent under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable
regulations.
This notice to you should be considered a modification of
NYRL 848356 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It
is not to be applied retroactively to NYRL 848356 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for the importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, NYRL 848356 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this revocation, in that current
contracts for importation arriving at a port subsequent to the
release of HRL 086688 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of
the new ruling as may be dictated by the circumstances.
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Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact the 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
Enclosure
drimmer library / 086688
1cc: A.D., N.Y. Seaport
DRimmer:za:02/28/90