CLA-2 CO:R:C:T 950487 PR
Ms. Charise Graham
W.G. Carroll, Inc.
185 East Bay Street, Suite 204
Charleston, South Carolina 29402
RE: Modification of HQ 089849--Classification of Boys'
Track Suit-Like Garments
Dear Ms. Graham:
In Customs Headquarters Ruling Letter (HQ) 089849, dated
August 16, 1991, addressed to you, we ruled that certain garments
were classifiable in subheadings 6210.40.1020 and 6210.40.1035,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
We have been asked by one of our National Import Specialists
to reconsider a portion of that ruling. Upon review, we have
concluded that the merchandise was properly classified, but that
certain statements concerning the determination of whether
apparel sets are classifiable as track suits under Heading 6211,
HTSUSA, are not in accordance with the views of the Customs
Service. Therefore, we are modifying the "LAW AND ANALYSIS"
section of HQ 089849 by deleting all material between the first
and last paragraphs of that section and the last sentence of the
last paragraph. In addition, the last paragraph in the "LAW AND
ANALYSIS" section is further amended by making a few
nonsubstantive changes. As a result, the "LAW AND ANALYSIS"
section of HQ 089849 should read as follows:
LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification will be
determined by the terms of the heading, and any relevant section
or chapter notes.
Chapter 62, Note 5 states that garments which are, prima
facie, classifiable in both heading 6210 and in other headings of
that chapter, excluding heading 6209, are to be classified in
heading 6210. Heading 6210 provides for
garments made up of fabrics of heading 5903 (textile fabrics
impregnated, coated or covered with plastics). Since the outer
shell fabric of both pieces has been treated with an acrylic
coating which is visible to the naked eye, the garments are
classifiable in heading 6210.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to Section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HQ 089849
is modified to reflect the above, effective with the date of this
letter. If, after your review, you disagree with the legal basis
for our decision, we invite you to submit any arguments you may
have with respect to this matter. Any submission you wish to
make should be received within 30 days of the date of this
letter.
This modification is not retroactive. However, the deleted
portions of HQ 089849 will not be valid for importations of
merchandise which is the subject of the deletions after the date
of this notice. We recognize that pending transactions may be
adversely affected (i.e. the deleted portions of HQ 089849 will
not be applicable to merchandise previously ordered and arriving
in the United States subsequent to this modification). If it can
be shown that you relied on the deleted portions of HQ 089849 to
your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division