CLA-2 CO:R:C:T 089441 CMR 950268
Wendy Wieland Martin, Esq.
Mervyn's
25001 Industrial Boulevard
Hayward, California 94545
RE: Conflicting NY rulings--856964 of 10/26/90 (revoked) and
862500 of 4/29/91; Classification of a women's tank-style
camisole
Dear Ms. Martin:
This ruling is in response to your request of May 7, 1991,
regarding the classification of a women's tank-style camisole,
style #53033. NYRL 856964 classified the garment in subheading
6211.43.0090, HTSUSA, category 659. Subsequently, NYRL 862500
classified the same garment in heading 6211.43.0060, HTSUSA,
category 641. You have expressed understandable confusion and,
in a subsequent letter, have requested relief based on
detrimental reliance upon the October 26, 1990, ruling, NYRL
856964. Your letter of August 28, 1991, will be the subject of a
separate ruling.
FACTS:
The garment at issue, style #53033, is a tank-style
sleeveless pullover garment of 100 percent lightweight polyester
satin fabric. The garment is made of two panels, front and back,
which are joined at the sides and at the top of the shoulders.
Each panel tapers upward forming straps which measure about one
inch at the shoulder seams. The garment features a somewhat V-
shaped, capped neckline in the front and back, capped armholes,
and a capped bottom edge.
You have indicated the garment is sold and marketed in the
lingerie department of stores.
-2-
Both of the New York ruling letters on this garment
classified the garment in heading 6211, HTSUSA, which provides
for other garments. The difference in the classification appears
at the statistical level.
ISSUE:
Is the subject garment, style #53033, correctly classified
as a women's other garment, of man-made fibers, other, in
subheading 6211.43.0090, HTSUSA, textile category 659, dutiable
at 17 percent ad valorem, as stated in NYRL 856964 of October 26,
1990, or, is the garment correctly classified as a women's other
garment, of man-made fibers, blouses, shirts and shirt-blouses
excluded from heading 6206, HTSUSA, textile category 641,
dutiable at 17 percent ad valorem, in subheading 6211.43.0060,
HTSUSA, as stated in NYRL 862500 of April 29, 1991?
LAW AND ANALYSIS:
The apparently conflicting New York ruling letters and the
resulting confusion in this case stem from changes in the
classification of the subject garment at the statistical level.
In fact, the language of the statistical breakout, 6211.43.0060,
HTSUSA, has been changed to clarify the intended scope of the
breakout. The language now reads, "Blouses, shirts and shirt-
blouses, sleeveless tank styles and similar upper body garments,
excluded from heading 6206."
When NYRL 856964 was issued, the statistical language
choices for classification were simply "blouses, shirts and
shirt-blouses excluded from heading 6206," and "other." At that
time, classification in the provision for blouses, shirts and
shirt-blouses excluded from heading 6206, was precluded because
Customs determined the garment lacked the requisite shoulder
coverage to be considered a blouse or shirt. However, when NYRL
862500 was issued, Customs was aware of the impending change in
the statistical language and, in an attempt to avoid putting
importers into the predicament you now find yourself, proceeded
to classify garments in the statistical breakout for blouses,
shirts and shirt-blouses excluded from heading 6206, though
normally including an explanation as to the reason, indicating
the language was about to change.
At the time of issuance, NYRL 856964 was correct, however,
due to the change in language at the statistical level, the
classification of style #53033, is no longer correct. Therefore,
pursuant to 19 CFR 177.9(d), NYRL 856964 is hereby revoked.
-3-
HOLDING:
The garment at issue, style #53033, is properly classified
in subheading 6211.43.0060, HTSUSA, textile category 641,
dutiable at 17 percent ad valorem.
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