us-cbp-cross-rulings-hq-952373•HQ 952373: Modification of DD 875379; classification of women'splaysuit from India; 67 percent rayon/33 percent woven cottonfabric; 6211.43.0030 (man-made fibers), not 6211.42.0025(cotton).
HQ 952373: Modification of DD 875379; classification of women'splaysuit from India; 67 percent rayon/33 percent woven cottonfabric; 6211.43.0030 (man-made fibers), not 6211.42.0025(cotton).
us-cbp-cross-rulings-hq-952373HQ 952373: Modification of DD 875379; classification of women'splaysuit from India; 67 percent rayon/33 percent woven cottonfabric; 6211.43.0030 (man-made fibers), not 6211.42.0025(cotton).Guidance
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 952373
January 27, 1993
CLA-2; CO:R:C:T 952373 ch
CATEGORY: Classification
TARIFF NO.: 6211.43.0030
Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: Modification of DD 875379; classification of women's
playsuit from India; 67 percent rayon/33 percent woven cotton
fabric; 6211.43.0030 (man-made fibers), not 6211.42.0025
(cotton).
Dear Ms. Webster:
DD 875379, dated June 23, 1992, concerned the classification
of a women's playsuit from India under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). We have had
occasion to review this ruling and find that the classification
of said merchandise under subheading 6211.42.0025, HTSUSA, is in
error.
FACTS:
The merchandise at issue, style R01, is a women's playsuit
which is manufactured from 67 percent rayon and 33 percent woven
cotton fabric. The garment is sleeveless and features a V-neck,
a partial front opening secured by five buttons, a sewn on tie at
the waist and very full self hemmed leg openings.
In DD 875379, this article was classified under subheading
6211.42.0025.
ISSUE:
Whether the subject merchandise is properly classified under
subheading 6211.42.0025, HTSUSA, or 6211.43.0030, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Section XI, Subheading Note 2(A), provides that:
Products of chapters 56 to 63 containing two or more
textile materials are to be regarded as consisting
wholly of that textile material which would be selected
under note 2 to this section for the classification of
a product of chapters 50 to 55 consisting of the same
textile materials.
A women's woven playsuit is properly classified in Chapter 62.
As the subject merchandise consists of two textile materials, we
must look to Section XI, Note 2, for guidance.
Section XI, Note 2(A), provides, in part, that:
Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile
materials are to be classified as if consisting wholly
of that one textile material which predominates by
weight over each other single textile material.
The subject article is composed of 67 percent rayon and 33
percent cotton. Rayon and cotton are fibers classifiable in
chapters 50 to 55. In this case, rayon, a man-made fiber,
predominates by weight in the subject playsuit. Hence, this
article is to be classified as if it consists wholly of man-made
fibers.
DD 875379 classified the merchandise in subheading
6211.42.0025, which provides for women's playsuits, of cotton.
As stated above, this item should be classified in the subheading
that provides for women's playsuits, of man-made fibers.
Accordingly, the proper classification of the subject merchandise
is 6211.43.0030.
HOLDING:
The subject merchandise is classifiable under subheading
6211.43.0030, HTSUSA, which provides for other women's garments,
of man-made fibers, washsuits, sunsuits, one-piece playsuits and
similar apparel. The applicable rate of duty is 17 percent ad
valorem. The textile quota category is 237.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying DD
875379 to reflect the above classification effective with the
date of this letter. However, if after your review you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of this letter.
This notice to you should be considered a modification of DD
875379 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to DD 875379 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, DD
875379 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director
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