us-cbp-cross-rulings-hq-085313•HQ 085313: Reconsideration of NYRL 840281
HQ 085313: Reconsideration of NYRL 840281
us-cbp-cross-rulings-hq-085313HQ 085313: Reconsideration of NYRL 840281Guidance
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 085313
October 31, 1989
CLA-2 CO:R:C:G 085313 DRR
CATEGORY: Classification
TARIFF NO.: 6115.92.2000
Ms. Teresa M. Polino, Esq.
Sandler, Travis & Rosenberg, P.A.
1120 Nineteenth Street, N.W.
Washington, D.C. 20036-3605
Re: Reconsideration of NYRL 840281
Dear Ms. Polino:
This is in further response to your letter dated August
8, 1989, on behalf of your client, The Gap, Inc., concerning
New York Ruling Letter (NYRL) 840281. We have received a
request from our New York Office to modify the May 10, 1989,
ruling concerning the tariff classification of children's
socks. You ask that the effective date of any ruling which
modifies NYRL 840281 be delayed for a period of 90 days
thereafter.
FACTS:
The merchandise at issue consists of children's socks
composed of 80 percent cotton and 20 percent nylon knit fabric.
NYRL 840281, issued on May 10, 1989, classified the socks under
subheading 6115.19.0010, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for panty hose
and tights.
ISSUE:
Whether the socks at issue are classifiable under
subheading 6115.19.0010, HTSUSA or subheading 6115.92.2000,
HTSUSA.
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
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. Subheading 6115.19.0010,
HTSUSA, provides for panty hose and tights of cotton. The
goods in question are more specifically provided for as cotton
socks under subheading 6115.92.2000, HTSUSA.
HOLDING:
The children's socks at issue are classified under
subheading 6115.92.2000, HTSUSA, with a duty rate of 14.4
percent ad valorem, category 332.
Pursuant to 19 C.F.R. 177.9(d)(3), 54 Federal Register
8214, a decision modifying or revoking an earlier ruling letter
may be delayed for a period of up to 90 days with respect to
any party who can demonstrate that it reasonably relied on the
earlier ruling to its detriment. In light of the fact that
your client relied on NYRL 840281 in obtaining visas for quota
year 1989, the effective date of this decision is January 1,
1990.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, 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 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
- 3 -
suggest that you 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
available for inspection at your local Customs office.
Pursuant to section 177.9, Custom Regulations (19 C.F.R.
177.9(d)(1)), New York Ruling Letter 840281 is modified in
conformity with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport
D. Rimmer library/peh
085313DRR
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.