HQ 085083: Modification of Headquarters Ruling Letter (HRL) 083583 issued May 19, 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 085083

                         August 25, 1989

CLA-2 CO:R:C:G  085083 SLR

CATEGORY:  Classification

TARIFF NO.:  6110.30.3055

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

RE: Modification of Headquarters Ruling Letter (HRL) 083583
    issued May 19, 1989; Women's Smock

Dear Mr. Schiller:

     On May 19, 1989, HRL 083583 classified a loose fitting,
finely knit women's shirt (marketed as a "smock") as "an other
garment" under subheading 6114.30.3070, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  After much
discussion and consideration, we have re-examined the proper
classification of this article. 

     The merchandise in issue is properly classified under
subheading 6110.30.3055, HTSUSA, which provides for sweaters,
pullovers, and similar articles, knitted or crocheted, of 
man-made fibers, other, other, women's or girls'.  The
corresponding textile category is 639 and the rate of duty is
34.2 percent ad valorem.

     In accordance with the above determination, HRL 083583 is
hereby modified pursuant to 19 CFR 177.9(d).


                                Sincerely,


                                John Durant, Director