CLA-2 CO:R:C:T 089341 CMR
Ms. Mona Webster
Target Stores
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Revocation of DD 861028 of April 1, 1991; Classification of
babies' costume hats and bibs; festive articles
Dear Ms. Webster:
Since the issuance of DD 861028, Customs has reconsidered
the classification position taken in that ruling.
FACTS:
The article as issue, style 9750, is an infant's costume set
consisting of a bib and hat. HRL 088575 considered the
classification of the same style number and we believe the same
article. In that ruling, it was determined that the goods were
classifiable as a set in which neither component clearly imparted
the essential character. Therefore, classification was based on
application of GRI 3(c), according to the heading which appears
last in numerical order among those which equally merited
consideration. The hat was determined to be the article which
appeared last in numerical order among those considered and so
classification was according to the classification for the hat,
in heading 9505 as a toy or carnival article.
ISSUE:
Should DD 861028 be revoked?
LAW AND ANALYSIS:
In order to assure uniformity in Customs classification
rulings, and based on the description in DD 861028 of the
merchandise at issue therein, we believe it to be the same
merchandise at issue in HRL 088575 and thus likewise
classifiable. A copy of that ruling is attached for your
reference.
-2-
HOLDING:
Style 9750, consisting of babies' costume hats and bibs, is
classified according to the classification of the hats in the
sets in subheading 9505.90.6000, HTSUSA, which provides for other
festive, carnival or other entertainment articles. The goods are
dutiable at 3.1 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking DD
861028. The above classification is effective with the date of
this letter. However, if after your review of this ruling
letter, 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 be considered a revocation of DD
861028 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to DD 861028 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, DD 861028 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this revocation in that current
contracts for importation arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and may
apply for relief from the binding effects of this decision as may
be warranted by the circumstances. However, please be advised
that in some instances involving import restraints, such relief
may require separate approvals from other government agencies.
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