CLA-2 CO:R:C:T 950966 SK
Sylvia Perez
M.G. Maher & Company
442 Canal Street
New Orleans, LA 70130
RE: Modification of Headquarters Ruling Letter 089247 (7/18/91);
classification of a men's 100% cotton sleepshort; sleepwear
bottom; 6207, HTSUSA
Dear Ms. Perez:
On July 18, 1991, this office issued you Headquarters Ruling
Letter (HRL) 089247, classifying men's 100% woven cotton
sleepshorts. Upon further review, that classification is deemed
to be in error with regard to the statistical provision
applicable to the goods in question, and is accordingly modified.
FACTS:
The articles at issue are two styles of men's 100% woven
cotton sleepwear garments. Each garment features side slash
pockets and fully elasticized waistbands with drawstrings. Style
SO 1175 has long pants legs, and style SO 1174 is a pair of
shorts. Neither style has a fly front opening.
ISSUE:
What is the proper classification of the subject merchandise
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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.
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Effective July 1, 1991, the Committee for Statistical
Annotation of Tariff Schedules added a new statistical provision
to heading 6207, HTSUSA, which provides for men's or boys'
singlets and other undershirts, underpants, briefs, nightshirts,
pajamas, bathrobes, dressing gowns and similar articles. The new
breakout, subheading 6207.91.3010, HTSUSA, provides for
"sleepwear" and attaches a 351 textile category. Prior to July
1, 1991, men's cotton sleepwear was classified under subheading
6207.91.3000, HTSUSA, which was designated as the "other"
breakout and applied a 352 textile category to the goods
classifiable under that provision.
After the new statistical provision had been added, and
public notice of this change was issued on July 12, 1991,
Headquarters Ruling Letter (HRL) 089247, dated July 18, 1991,
failed to incorporate the new change and classified the subject
merchandise under the "other" breakout in subheading
6207.91.3020, HTSUSA, under textile category 352. It is clear
that the garments should have been classified in the new breakout
created for cotton sleepwear. Accordingly, HRL 089247 is deemed
to be in error and is modified to reflect the appropriate
classification under subheading 6207.91.3010, HTSUSA.
HOLDING:
The subject merchandise is classifiable under subheading
6207.91.3010, HTSUSA, which provides for, inter alia, men's or
boys' nightshirts, pajamas, bathrobes, dressing gowns and similar
articles: other: of cotton: other ... sleepwear, dutiable at a
rate of 6.5% ad valorem. The applicable textile category is 351.
In order to ensure 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)), HRL 089247
is modified to reflect the above classification 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 might 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, HRL 089247
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
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accordingly). If it can be shown that you relied on HRL 089247
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.
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.
The designated textile and quota category may be subdivided
into parts. If so, 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 issuance of the U.S. Customs Service,
which is available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division