CLA-2 RR:TC:TE 959581 ASM
Tariff No.: 6104.53.2020
Ms. Julie Kim
Customs Liaison
Inter-Maritime Forwarding Co., Inc.
156 William St.
New York, NY 10038-2689
RE: Request for Reconsideration of Girl's Sarong;
Revocation of PD A84880
Dear Ms. Kim:
This letter concerns your request for reconsideration
of Customs ruling PD A84880, dated July 9, 1996, issued to
Inter-Maritime Forwarding Company on behalf of Breaking
Waves, Inc. regarding the tariff classification of a girl's
sarong under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19
U.S.C. 1625(c)(1)), as amended by section 623 of Title VI
(Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat.
2057, 2186 (1993), notice of the proposed revocation of PD
A84880 was published on December 9, 1998, in the Customs
Bulletin, Volume 32, Number 49.
FACTS:
The subject article is a girl's sarong made of fabric
that is 80 percent nylon and 20 percent spandex (style
31072). The item is constructed of a knit metallic gold
fabric that has been designed as a skirt which wraps around
the waist with a tie closure. In PD A84880, dated July 9,
1996, the item was classified as an other garment, women's
or girls', of man-made fibers under heading 6211.43.0091,
HTSUSA.
The request for reconsideration disagrees with Customs
classification of the sarong as a garment of woven man-made
fibers. The requestor has submitted a sample and a letter
from the manufacturer that describes the sarong as an
article of knitted fabric.
ISSUE:
Whether the girl's sarong is properly classified as a
garment of woven fabric under heading 6211.43.0091, HTSUS,
or as a garment of knitted fabric under heading 6104.53.2020
HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRIs). GRI 1 provides
that classification shall be determined according to the
terms of the headings and any relative section or chapter
notes. Merchandise that cannot be classified in accordance
with GRI 1 is to be classified in accordance with subsequent
GRIs taken in order.
After careful examination of the sample submitted, we
have verified that the subject garment is a skirt
constructed of knit fabric and is properly classifiable
pursuant to GRI 1 under heading 6104.53.2020, HTSUSA, as a
girl's skirt. Customs ruling PD A84880, improperly
classified the garment under the provision for other
garments of woven fabric of 6211.43.0091, HTSUS.
HOLDING:
The girl's knitted sarong is classifiable as a skirt
under the provision for "Women's or girls' suits, ensembles,
suit-type jackets, blazers, dresses, skirts, divided skirts,
trousers, bib and brace overalls, breeches and shorts (other
than swimwear), knitted or crocheted: Skirts and divided
skirts: Of synthetic fibers: Other; Girls'" subheading
6104.53.2020, HTSUS. This product is dutiable under the
general column one rate of 16.6 percent ad valorem. The
textile category for this provision is 642.
The importer should be advised that due to the
changeable nature of the statistical annotation (the ninth
and tenth digits of the tariff number) and the restraint
(quota/visa) categories, he or she should contact the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
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.
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 that 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 updated weekly and is available at your
local Customs office.
We are hereby revoking PD A84880, dated July 9, 1996.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the
Customs Bulletin. Publication of rulings or decisions
pursuant to 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section
177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division