HQ 950951: Modification of HQ 089999

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 950951
                        February 3, 1992



CLA-2  CO:R:C:T  089999  JS

CATEGORY:  Classification

TARIFF NO.:  6110.20.1030

Morgan Okada
M. Bowers & Co., Inc.
521 Ala Moan Blvd., #210
Honolulu, HI 96813

RE:  Modification of HQ 089999

Dear Mr. Okada:

     On October 24, 1991, we issued you Headquarters Ruling
Letter (HRL) 089999, classifying an oversize garment similar to a
T-shirt under heading 6110, HTSUSA, as a knit pullover.  Upon
further review, we find two errors in that ruling.

     In the FACTS portion of the ruling, we stated that the
garment was made of 55 percent polyester/55 percent cotton
material.  The correct fabric content is 45 percent polyester/55
percent cotton.

     Our finding with regard to the classification of this
merchandise under subheading 6110.20.1030, and the corresponding
textile category remain unchanged.  However, the correct duty
rate applicable to this classification is 5 percent ad valorem.

     This notice to you should be considered a modification HRL
089999 under 19 C.F.R. 177.9(d)(1)(1989).  In the event that you
have any further questions, do not hesitate to call the Textile
Classification Branch at (202) 566-8181.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division