LA CO:R:C:G 088320 jlj
Mr.Bernard Di Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, Pennsylvania 19106-3883
RE: Modification of NYRL 855165; classification of shoe laces
Dear Mr. Liberati:
On August 15, 1990, U.S. Customs, New York Seaport, issued a
ruling which you requested on behalf of Unique Industries, Inc.
(NYRL 855165) classifying certain shoelaces under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). At the
request of our New York office we have reconsidered this ruling
and found the classification stated therein to be in error.
FACTS:
The samples laces are made of a woven man-made fabric with
plastic fitted ends. The articles measure approximately 37-1/2
inches in length.
NYRL 855165 classified the instant laces under the provision
for other made up articles: other: other: other; other, in
subheading 6307.90.9590, HTSUSA.
ISSUE:
What is the correct tariff classification for the instant
shoe laces?
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LAW AND ANALYSIS:
There is no dispute that the laces are correctly classified
under the provision for made up articles in heading 6307,
HTSUSA. However, at the eight digit level the goods were
inadvertently classified under a residual tariff provision, when
in fact subheading 6307.90.50, HTSUSA, specifically provides for
footwear lacings.
An eo nomine provision must, unless a legislative intent to
the contrary is clearly indicated, be preferred to terms of
general description. United States v.Astra Trading Corp., 44
CCPA 627 (1956).
HOLDING:
The shoe laces are classified in subheading 6307.90.5020,
HTSUSA, dutiable at the rate of 7.9 percent ad valorem. Textile
category 669 applies to this subheading.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
In order to assure uniformity in Customs classification
of this merchandise and eliminate uncertainty, we are modifying
NYRL 855165 to reflect the above classification effective with
the date of this letter. However, if you disagree with the
legal basis for our decision, we invite you to submit any
arguments you might have with respect to this matter for review.
Any submission you wish to make should be received within 30 days
of the date of this letter.
This notice to you should be considered a modification
of New York ruling letter 855165 under 19 CFR 177.9(d)(1)
(1989). It is not to be applied retroactively to NYRL 855165
(19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect
the transaction for importation of your merchandise under
that ruling. However, for the purposes of future transactions
in merchandise of this type, including that for which the
present classification was requested, NYRL 855165 will not
be valid precedent. We recognize that pending transactions
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may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent
to the release of NYRL 855165 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. However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Inasmuch
as 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 that 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
available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D. N.Y. Seaport
2cc CIE
johnson library/peh
088320