HQ 084065: Reconsideration of NYRL 837401 of March 6, 1989

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 084065

                                  July 26, 1989


      CLA-2 CO:R:C:G  084065  CMR

      CATEGORY: Classification

      TARIFF NO.: 6211.32.0060

      Ms. Ann Prakope
      County Seat
      17950 Preston Road
      Suite 1000
      Dallas, Texas  75252

      RE: Reconsideration of NYRL 837401 of March 6, 1989

      Dear Ms. Prakope:

           This ruling is in response to your letter of March 28, 1989,
      requesting reconsideration of NYRL 837401.

      FACTS:

           The garment at issue, style 501340, is a men's pullover made for
      woven cotton sheeting.  It is loose-fitting with short sleeves, a
      front pocket, and a rib knit, round neckline.

           At the time New York Customs issued their ruling, they properly
      classified the garment in subheading 6211.32.0080, HTSUSA, which
      provides for men's other garments of cotton.

      ISSUE:

           Is the garment still properly classified in subheading
      6211.32.0080, HTSUSA?

      LAW AND ANALYSIS:

           New York Customs did not classify the subject garment in
      subheading 6211.32.0060, HTSUSA, at the time they issued their ruling
      due to the language of the HTSUSA.  Tops are generally considered to
      be garments which do not reach the waist.  Therefore, New York
      Customs properly classified the garment in subheading 6211.32.0080,
      HTSUSA.












                                       -2-


           Since the issuance of NYRL 837401, the HTSUSA has been amended.
      Among the changes is a change in the language for subheading
      6211.32.0060, HTSUSA.  That subheading no longer reads "Tops" at the
      statistical level; it has been change to read "Shirts excluded from
      heading 6205."

           In light of the change in the language of the HTSUSA, the
      garment at issue is more properly classified in subheading
      6211.32.0060, HTSUSA.

      HOLDING:

           NYRL 837401 of March 6, 1989, is hereby revoked pursuant to 19
      CFR 177.9(d).

           The garment at issue, style 501340, is classified in subheading
      6211.32.0060, HTSUSA, textile category 340, dutiable at 8.6 percent
      ad valorem.

           Your sample will be returned, as requested, under separate
      cover.

           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


























      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins