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

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