HQ 953223: Detrimental Reliance on DD 877853, dated September 25, 1992; original classification of ladies' hooded pullover garment in heading 6202, HTSUSA; reclassification in heading 6211, HTSUSA; effective date of HQ 953251, which revokes DD 877853, delayed; 19 CFR 177.9(d)(3)

us-cbp-cross-rulings-hq-953223HQ 953223: Detrimental Reliance on DD 877853, dated September 25, 1992; original classification of ladies' hooded pullover garment in heading 6202, HTSUSA; reclassification in heading 6211, HTSUSA; effective date of HQ 953251, which revokes DD 877853, delayed; 19 CFR 177.9(d)(3)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 953223

                        February 8, 1993

CLA-2  CO:R:C:T  953223  jb

CATEGORY: Classification

Ronald W. Gerdes, Esq.
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
1341 G Street, N.W.
Washington, D.C. 20005-3105

RE:  Detrimental Reliance on DD 877853, dated September 25, 1992;
     original classification of ladies' hooded pullover garment
     in heading 6202, HTSUSA; reclassification in heading 6211,
     HTSUSA; effective date of HQ 953251, which revokes  
     DD 877853, delayed; 19 CFR 177.9(d)(3)

Dear Mr. Gerdes and Ms. Weinberg:

     This is in reply to your letter dated January 6, 1993, on
behalf of your client, Angelique Imports, Inc. (hereinafter
"Angelique"), in which you claim that your client relied to its
detriment on District Decision (DD) 877853, dated September 25,
1992.

     In Headquarters Ruling (HQ) 953251, of this date,
Customs revoked DD 877853 and reclassified a ladies' hooded
pullover garment in subheading 6211.42.0050, HTSUSA, which
provides for, among other things, women's or girls' shirts,
dutiable at a rate of 8.6 percent ad valorem and subject to quota
category 341. The articles had previously been classified in 
DD 877853 in subheading 6202.92.2060, HTSUSA, which provides for,
among other things, women's or girls' anoraks, windbreakers and
similar articles, of cotton, dutiable at a rate of 9.5 percent 
ad valorem, and subject to quota category 335.

     After receiving DD 877853, Angelique relied upon that ruling
to base its current purchases and to place production with
certain suppliers, and in particular countries where quota for
category 335 is available.  The exportation of these goods from
the country of origin requires the importer to obtain the
required quota for the merchandise. For the garments produced in
India and the United Arab Emirates, the problem is the
availability of quota for category 341.  At this late date it
would not be feasible for Angelique to obtain the required quota
for the shipments that were manufactured in India and for which
it has already contracted, in reliance of DD 877853.  Under 
19 CFR 177.9(d)(3), the effective date of a ruling letter that
revokes an earlier ruling may be delayed for a period of up to
ninety days, provided that the party seeking delay can
demonstrate to the satisfaction of the Customs Service that
reliance of the revoked ruling was reasonable and such reliance
was detrimental.

     After reviewing the information submitted, it is Customs'
opinion that Angelique suffered a detriment in that the ladies'
hooded pullovers contracted for prior to the revocation of DD
877853, now require a different quota category.  Reliance on the
quota category set forth in DD 877853 was reasonable as there had
been no subsequent modification or revocation of this ruling
until after Angelique had already entered into purchase
agreements and committed to resale prices for the goods in the
United States.  The prerequisite for relief under 19 CFR
177.9(d)(3) has been satisfied, however any relief provided by
Customs shall not extend to purchase orders placed after 
November 2, 1992.

     Based upon your submission, the effective date of HQ 953251
is delayed for only those garments referred to as Style 36 series
and Style 60 series, entering through New York and described as
ladies' hooded pullover garments with elasticized cuffs extending
to the hip and featuring a drawstring bottom, with a partial
"v-neck" front opening secured by a drawstring and side pockets. 
These garments are to be granted entry under the classification
for women's or girls' anoraks, windbreakers and similar articles,
of cotton, in heading 6202, HTSUSA, with an applicable rate of
duty of 9.5 percent ad valorem and quota category 335.

     The garments affected by this ruling are:

     I. Goods currently located in the U.S., either in New York,
        J.F.K. Airport, or at the Seaport:

          A. Warehouse Entries:
             
             1. 469-0029165-2      256 cartons    9,388 garments
             2. 469-0029734-5      130 cartons    3,900 garments
             3. 469-0029735-2      132 cartons    3,960 garments











          B. Duty Paid Entries:

             1. 469-0029829-3      118 cartons    4,370 garments
             2. 469-0029828-5       71 cartons    2,130 garments
             3. 469-0029830-1      200 cartons    6,000 garments
             4. 469-0029827-7      120 cartons    3,600 garments
             5. 469-0030000-8      145 cartons    4,504 garments
             6. 469-0029999-4      200 cartons    6,000 garments
             7. 469-0029998-6      129 cartons    3,870 garments
             8. 469-0030007-3       50 cartons    1,496 garments
             9. 469-0030006-5       70 cartons    2,100 garments
            10. 469-0030005-7      200 cartons    6,000 garments
            11. 469-0030004-0      200 cartons    6,000 garments
            12. 469-0030008-1      600 cartons   18,000 garments 
            13. 469-0030010-7      600 cartons   18,000 garments
            14. 469-0030022-2      290 cartons    8,700 garments
 
          
    II. Goods currently in transit:

           Bill of Lading Numbers:      each carton contains     
                                        approximately 30 pieces:
       
             1. APLU 004138827           291 cartons from India
             2. 001432                   182 cartons from        
                                         Bangladesh


     With regard to the garments which are either in transit or
ready for shipment, and for which you could not furnish
identifying information, these will be the subject of a separate
ruling letter, at such time as you are able to provide us with
the requisite details.   

     This action is being taken in accordance with 19 CFR
177.9(d)(3) and 19 CFR 177.9(e)(1), and the Committee for the
Implementation of Textile Agreements.  Any questions concerning
this letter should be directed to the Textile Classification
Branch, office of Regulations and Rulings.


                                

                           Sincerely,
                            




                            John Durant, Director
                            Commercial Rulings Division

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