HQ 955745: Partial revocation of DD 884908; women's long vest; heading6110; HRLs 954713 and 954939 Dear Mr. Siegal:

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                
                            HQ 955745

                         March 22, 1994

CLA-2 CO:R:C:T 955745  NLP

CATEGORY: Classification

TARIFF NO.: 6110.10.2060

Mr. Alan Siegal
Genghis Khan Freight Service
161-15 Rockaway Blvd.
Jamaica, New York 11434

RE:  Partial revocation of DD 884908; women's long vest;    heading
6110; HRLs 954713 and 954939
     
Dear Mr. Siegal:

     On April 29, 1993, Customs issued to you District Ruling
Letter (DD) 884908, which classified various women's garments from
Hong Kong under the Harmonized Tariff Schedule of the United States
(HTSUS).  Upon review, we are of the opinion that the
classification of style 12797, a women's long vest, was incorrect
and this ruling revokes that classification.  Pursuant to section
625, Tariff Act of 1930 (19 U.S.C. 1625), 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) (hereinafter section 625), notice of the proposed
revocation of DD 884908 was published on February 16, 1994, in the
Customs Bulletin, Volume 28, Number 7.

FACTS:

     Style number 12797 is a woman's 100% wool knit sleeveless
pullover vest.  The garment has a deep U-shaped neckline in the
front that runs straight across the top of the neck in the back. 
It has large armholes and tank-top shoulder straps that measure 2-
3/4 inches wide.  The vest extends from the wearer's neck and
shoulders to approximately her knees.  On each side of the vest
there is a long slit that extends from the top of the hips to the
bottom of the garment. 
     
     DD 884908 classified this garment in subheading 6114.10.0040,
HTSUS, which provides for "[o]ther garments, knitted or crocheted:
[o]f wool or fine animal hair: [t]ops: [w]omen's or girls'."  The
rate of duty is 17% ad valorem and the textile category code is
438.

ISSUE:

     What is the tariff classification of style 12797 under the
HTSUS?




LAW AND ANALYSIS:

     In Headquarters Ruling Letter (HRL) 954713, dated January 6,
1994, we dealt with the classification of garment style 12797.  In
this ruling letter, we stated the following: 

          It is our position, based on our examination of the
          subject garment, style 12797, that it has the same     
     basic features as the pullover vest classified in HRL       
954939.  Therefore, based on our analysis as discussed           in
HRL 954939, this garment is considered to be a vest         for
tariff classification purposes and it is          classifiable in
subheading 6110.10.2060, HTSUS.

Thus, as the subject garment appears to be the same as the garment
classified in HRL 954713, it is also classifiable in subheading
6110.10.2060, HTSUS, which provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted: [o]f wool or fine animal hair: [o]ther: [v]ests, other
than sweater vests: [w]omen's or girls'."  Copies of both HRL
954713 and HRL 954939 are enclosed for your review.    
HOLDING:

     DD 884908 hereby is partially revoked.

     Style 12797 is classifiable in subheading 6110.10.2060, HTSUS. 
The rate of duty is 17% ad valorem and the textile category code
is 459.
 
     The designated textile and apparel categories 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 the importer
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.  
     
     In accordance with section 625, this ruling will become
effective 60 days from it publication in the Customs Bulletin. 
Publication of rulings or decisions pursuant to section 625 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




















































                                             CLA-2 CO:R:C:T
                                             955745  NLP


                    U.S. CUSTOMS SERVICE
     
                       GENERAL NOTICE

          PROPOSED REVOCATION OF CUSTOMS RULING LETTER

     RELATING TO TARIFF CLASSIFICATION OF WOMEN'S LONG KNIT VESTS

   
ACTION: Notice of proposed revocation of tariff classification 

ruling letter.

SUMMARY: Pursuant to section 625(c)(1) of the Customs 

Modernization Act (Pub.L. 103-182), this notice advises 

interested parties that Customs intends to revoke a ruling 

pertaining to the tariff classification of a women's long wool 

knit vest, style 12797.

Comments are invited on the correctness of the proposed ruling.

DATE: Comments must be received on or before (30 days from date 

of publication of notice in the Customs Bulletin).

ADDRESS: Written comments are to be addressed to U.S. Customs 

Service, Office of Regulations and Rulings, Attention: Textile 

Classification Branch, 1301 Constitution Avenue, NW., (Franklin 

Court), Washington, D.C. 20229.  Comments submitted may be 

inspected at the Regulations Branch, Office of Regulations and 

Rulings, located at Franklin Court, 1099 14th St., NW, Suite 

4000, Washington, D.C.

FOR FURTHER INFORMATION CONTACT: Nancy Plumer, Textile 

Classification Branch, (202-482-7050).




SUPPLEMENTARY INFORMATION:

                           Background

     In District Ruling Letter 884908, issued on April 23, 1993, 

by the District Director of Customs, Norfolk, VA, a women's 

knitted garment of 100% wool, style 12797, was classified in 

subheading 6114.10.0040, Harmonized Tariff Schedule of the 

Unites States (HTSUS), which provides for "[o]ther garments, 

knitted or crocheted: [o]f wool or fine animal hair: [t]ops: 

[w]omen's or girls'."  The rate of duty is 17% ad valorem and the

textile category code is 438.  The ruling letter is set forth in 

Attachment A to this document.  Customs Headquarters is of the 

opinion that this particular garment is more akin to a vest and 

should be so classified.  In fact, Headquarters Ruling Letter 

954713, dated January 6, 1993, dealt with the classification of 

this garment and determined, relying on our analysis in HRL 

954939, dated January 5, 1994, that this garment is a women's 

vest classifiable in heading 6110, HTSUS.  These ruling letters 

are set forth in Attachments B and C to this document.  

     Customs intends to revoke District Ruling Letter 884908 to 

reflect the proper classification of this garment in subheading 

6110.10.2060, HTSUS, which provides for "[s]weaters, pullovers, 

sweatshirts, waistcoats (vests) and similar articles, knitted or 

crocheted: [o]f wool or fine animal hair: [o]ther: [v]ests, other

than sweater vests: [w]omen's or girls'.  The rate of duty is 17%

ad valorem and the textile category code is 459.  Before taking 

this action, consideration will be given to any written comments 

timely received.  The proposed ruling revoking the District 

Ruling Letter is set forth in Attachment D to this document.  
 
     Claims for detrimental reliance under section 177.9, Customs

Regulations (19 CFR 177.9), will not be entertained for actions 

occurring on or after the date of publication of this notice.

          


          Dated: January __, 1994   John Durant, Director