HQ 085428: Modification of Headquarters Ruling Letter (HRL) 085083, dated August 25, 1989; Women's Smock

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 085428

                      January 12, 1990

CLA-2 CO:R:C:G 085428 SLR

CATEGORY:  Classification

TARIFF NO.:  6114.30.3070  

Mr. Bruce Schiller
Joseph & Schiller Inc.
8725 N.W. 18th Terrace
Suite 301
Miami, FL  33172

RE: Modification of Headquarters Ruling Letter (HRL) 085083, 
    dated August 25, 1989; Women's Smock

Dear Mr. Schiller:

     On August 25, 1989, a binding ruling was issued (HRL 085083)
classifying a women's shirt/smock as a similar article of        
man-made fibers in subheading 6110.30.3055, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  We have
determined that ruling to be in error.

     The article in issue is a loose fitting, finely knit women's
shirt marketed as a "smock" by the K-Mart Apparel Corporation. 
Upon further consideration, we have determined that this article
is not of the type intended for inclusion within heading 6110,
HTSUSA, which provides for knitted or crocheted sweaters,
pullovers, and similar articles of man-made fibers.  Rather, 
the "smock" is more properly classified under heading 6114,
HTSUSA, as an other garment.  (See enclosed HRL 083583 for
further explanation.)

     The subject merchandise is classifiable under subheading
6114.30.3070, HTSUSA, which provides for other garments, knitted
or crocheted, of man-made fibers, other, other, women's or
girls', textile category number 659.  The applicable rate of duty
is 16.1 percent ad valorem.

     In accordance with the above determination, HRL 085083 is
hereby revoked pursuant to 19 CFR 177.9(d).

                               Sincerely,

                               
                               John Durant, Director
                               Commercial Rulings Division