CLA-2 CO:R:C:G 087855 CMR
Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Modification of District Ruling 853764 of July 1990
Dear Mr. Loring:
This ruling is in response to your submission of August 1,
1990, on behalf of Katony Corporation. You have requested
reconsideration of DRL 853764 involving the classification of a
women's shirt, style 59621. In DRL 853764, the shirt was
classified in subheading 6106.20.2010, HTSUSA, which provides for
women's knitted or crocheted blouses and shirts. We received a
sample garment with your request for reconsideration.
FACTS:
The sample garment, style 59621, is a women's shirt made of
100 percent polyester knit fabric with small mylar type circles
applied to the outer surface at very close intervals creating a
lame effect. The shirt has long sleeves with button cuffs,
shoulder pads, a full frontal opening with button closure, a
shirt-tailed bottom, pointed shirt collar and a left chest
pocket.
ISSUE:
Is the subject garment more properly classified as a garment
made up of a knitted fabric of heading 5903 in heading 6113,
HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
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headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
The garment at issue is clearly a women's shirt. Therefore,
it is, prima facie, classifiable in heading 6106, HTSUSA, which
provides for women's or girls' blouses and shirts, knitted or
crocheted. However, the fabric the garment is made of is a
textile fabric of heading 5903 (i.e., a textile fabric
impregnated, coated, covered or laminated with plastics).
Heading 6113, HTSUSA, provides for "garments, made up of knitted
or crocheted fabrics of heading 5903, 5906 or 5907." [Close
examination of the garment reveals that the application of the
small mylar type circles does not completely obscure the
underlying fabric, but it does create a lame effect.]
Note 7, Chapter 61, provides "garments which are, prima
facie, classifiable both in heading 6113 and in other headings of
this chapter, excluding heading 6111, are to be classified in
heading 6113."
Since the garment is, prima facie, classifiable in headings
6106 and 6113, following Note 7 the garment must be classified in
heading 6113.
HOLDING:
The subject garment, style 59621, is classified in
subheading 6113.00.0090, HTSUSA, textile category 659, dutiable
at 7.6 percent ad valorem.
DRL 853764 of July 1990 is hereby modified to concur with
the above classification in accordance with 19 CFR 177.9(d).
This modification is not to be applied retroactively to DRL
853764 and will not, therefore, affect the transaction for the
importation of your merchandise under that ruling. However, for
the purposes of future transactions in merchandise of this type,
DRL 853764 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from the
binding effects of this new ruling as may be dictated by the
circumstances.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
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Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection 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 importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division