CLA-2 CO:R:C:T 950323 HP
Ms. Mary Jo Carroll
Mervyn's
25001 Industrial Blvd.
Hayward, CA 94545
RE: PC 864856 no longer effective for tap pants, style # 23050.
Tap pants.
Dear Ms. Carroll:
This is in reference to Pre-Entry Classification Ruling PC
864856 you received from our San Francisco office on July 18,
1991.
FACTS:
The merchandise at issue consists of a pair of ladies' tap
pant styled shorts, style #23050, manufactured from 100% woven
polyester satin fabric. The garment features a partial opening
at one side secured by two self fabric covered buttons, a 1" wide
heavy elastic rear waistband, yoke styled front waistband with
two wide pleats on each side extending downward, and wide, flared
leg openings.
On May 24, 1991, Customs Headquarters issued HRL 088635,
classifying men's sleepwear pants and shorts as garments similar
to, but not, pajamas. This provision had a corresponding
textile category for underwear. On July 12, 1991, Headquarters
issued Instruction 1193062, announcing certain statistical
breakouts in Chapters 61 and 62, HTSUSA. These breakouts created
for both men and women an "other sleepwear" provision.
On July 18, 1991, San Francisco District issued to you PC
864856, classifying, inter alia, women's tap pants (Style #
23050) under subheading 6208.92.0050, HTSUSA, one of the newly
created statistical breakouts for women's "other sleepwear."
This breakout afforded you a textile category for sleepwear
(651).
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On August 5, 1991, however, Headquarters issued Instruction
1217061, directing all users of the HTSUSA to disregard the
changes made in the statistical breakouts applicable to women and
girls. This Instruction was effective retroactive to July 1,
1991. Based upon this latest Instruction, on September 11, 1991,
the Chief, NIS Branch 3, requested Headquarters modify PC 864856
with respect to the above-mentioned tap pants.
ISSUE:
Whether PC 864856 should be modified?
LAW AND ANALYSIS:
It is our opinion that a modification of PC 864856 is not
required. When PC 864856 was issued, the effective statistical
breakouts included the "other sleepwear" provisions for women and
girls (651). No error was made on either your part or Customs.
Therefore, any merchandise whose importation process has com-
menced prior to the date of this letter may follow the tariff
classification, and associated textile quota/visa category, from
PC 864856. Of course, once the above importations have been
completed, the tap pants classification in PC 864856 is no longer
effective.
HOLDING:
As a result of the foregoing, effective this date, Style
#23050 (tap pants) are classified under subheading 6208.92.0030,
HTSUSA, textile category 652, as women's or girls singlets and
other undershirts, slips, petticoats, briefs, panties, night-
dresses, pajamas, negligees, bathrobes, dressing gowns and
similar articles, other, of man-made fibers, other, women's. The
applicable rate of duty is 17 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are notifying you
that PC 864856 of July 18, 1991, is no longer effective with
respect to Style #23050 (tap pants). However, if you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
This notice to you should therefore be considered a termina-
tion of effectiveness for PC 864856 of July 18, 1991, under 19
C.F.R. 177.9(d)(1) (1989), for Style #23050. It is not to be
applied retroactively to PC 864856 (19 C.F.R. 177.9(d)(2)
(1989)) and will not, therefore, affect the transaction, as we
described above, for the importation of your merchandise under
that ruling. However, for the purposes of future transactions in
merchandise of this type, including that for which the present
classification is requested, PC 864856 will not be valid prece-
dent. We recognize that pending transactions may be adversely
affected by this termination of effectiveness, in that current
contracts for importations arriving at a port subsequent to the
release of HRL 950323 will be classified under the new ruling.
If such a situation arises, you may, at your
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discretion, notify this office and apply for relief from the
binding effects of the new ruling as may be dictated by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
The designated textile and apparel category may be subdivid-
ed into parts. If so, visa and quota requirements applicable to
the subject merchandise may be affected. Since part categories
are the result of international bilateral agreements which are
subject to frequent negotiations and changes, to obtain the most
current information available, we suggest that you check, close
to the time of shipment, the Status Report On Current Import
Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is updated weekly and is available at your local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division