HQ 951383: Detrimental reliance on NYRL 852673 (6/11/90); original classification of hood scarves under heading 6117, HTSUSA; reclassification under heading 6505, HTSUSA; effective date of HRL 950559, which revokes NYRL 852673, delayed; 19 CFR 177.9(d)(3);

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 951383
                                
                         April 21, 1992

CLA-2 CO:R:C:T 951383 SK

CATEGORY: Classification

Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd floor
New York, N.Y. 10036

RE:  Detrimental reliance on NYRL 852673 (6/11/90);             
original classification of hood scarves under
     heading 6117, HTSUSA; reclassification under
     heading 6505, HTSUSA; effective date of HRL 950559, 
     which revokes NYRL 852673, delayed; 19 CFR 177.9(d)(3); 

Dear Mr. Shoichet: 

     This is in reply to your letter of March 19, 1992, on behalf
of your client, Berkshire Fashions, Inc. (hereinafter
"Berkshire"), in which you claim that your client relied to its
detriment on New York Ruling Letter (NYRL) 852673, dated June 11,
1990.  

     In Headquarters Ruling Letter (HRL) 950559, dated February
18, 1992,  Customs revoked NYRL 852673 and reclassified 100%
acrylic hood scarves under heading 6505.90.6090, HTSUSA, which
provides for other headgear dutiable at a rate of 39.7 cents per
kilogram plus 14.1% ad valorem and subject to quota category 659. 
The articles had previously been classified in NYRL 852673 under
heading 6117, HTSUSA, which provides for other made-up clothing
accessories dutiable at a rate of 12% ad valorem with an
attendant quota category of 659. 

     After receiving NYRL 852673, Berkshire contacted overseas
manufacturers for the purpose of negotiating a contract for the
manufacture of hood scarves.  On December 23, 1991, the importer
entered into a contract with Begonia Enterprises Company, Ltd. in
Taiwan to purchase 40,000 dozen hood scarves at $25.20 per dozen
for a total purchase price of $1,008,000 (the landed duty paid
figure), to be delivered between the months of March, 1992 and 
September 30, 1992.  You claim that your client acted reasonably
and in good faith in its reliance on NYRL 852673, both when
pricing the merchandise and in assuming the proper quota category
would be 659-O from China. 



                              - 2 -


     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 on the revoked ruling was reasonable and such reliance
was detrimental.

     After reviewing the information submitted, it is Customs'
position that Berkshire suffered a detriment in that the hooded
scarves contracted for prior to the revocation of NYRL 852673 are
now subject to a higher rate of duty.  Reliance on the tariff
rate and quota category set forth in NYRL 852673 was reasonable
inasmuch as there had been no subsequent modification or
revocation of this ruling until after Berkshire had already
entered into purchase agreements and committed to resale prices
for the goods in the United States.  Berkshire is not deemed to
have been put on notice of any change in the classification of
these articles until the issuance of HRL 950559 on February 18,
1992.  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 February 18, 1992.  

     Based upon your submission, the effective date of HRL 950559
is delayed by ninety (90) days (i.e., no later than May 18,
1992).  The effective date of HRL 950559 may not be delayed until
June 30, 1992, as per your request, because Section 177.9(d)(3)
of the Customs Regulations, set forth supra, specifically limits
such delays for a period up to 90 days from the date of issuance. 
Accordingly, through May 18, 1992, these goods are to be granted
entry under the classification for other made-up clothing
accessories in heading 6117, HTSUSA, with an applicable rate of
duty of 12% ad valorem and quota category of 659. 

     This action is being taken in accordance with 19 CFR
177.9(d)(3) and 19 CFR 177.9(e)(1).  Any questions concerning
this letter should be directed to the Textile Classification
Branch, office of Regulations and Rulings, at (202) 566-8181.




                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division