us-cbp-cross-rulings-hq-953595•HQ 953595: 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)
HQ 953595: 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-953595HQ 953595: 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 953595
April 9, 1993
CLA-2 CO:R:C:T 953595 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 ruling incorporates by reference HQ 953223, and is in
reply to your letter dated January 15, 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 February 8, 1993,
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 can be identified by
the following entry numbers:
469-00268528
469-00260160
469-00277560
469-00281794
469-00281802
469-00278872
Also affected by this ruling are those entry numbers listed
in Exhibits A through C, which have been appended to this ruling
letter.
In addition, we have made note that entry 469-00282586 is
scheduled for a no change liquidation as of January 29, 1993.
This action is being taken in accordance with 19 CFR
177.9(d)(3) and 19 CFR 177.9(e)(1), and with the concurrence of
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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