Reconsideration of NYRL 840281

HQ 085313 October 31, 1989 CLA-2 CO:R:C:G 085313 DRR CATEGORY: Classification TARIFF NO.: 6115.92.2000 Ms. Teresa M. Polino, Esq. Sandler, Travis & Rosenberg, P.A. 1120 Nineteenth Street, N.W. Washington, D.C. 20036-3605 Re: Reconsideration of NYRL 840281 Dear Ms. Polino: This is in further response to your letter dated August 8, 1989, on behalf of your client, The Gap, Inc., concerning New York Ruling Letter (NYRL) 840281. We have received a request from our New York Office to modify the May 10, 1989, ruling concerning the tariff classification of children's socks. You ask that the effective date of any ruling which modifies NYRL 840281 be delayed for a period of 90 days thereafter. FACTS: The merchandise at issue consists of children's socks composed of 80 percent cotton and 20 percent nylon knit fabric. NYRL 840281, issued on May 10, 1989, classified the socks under subheading 6115.19.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for panty hose and tights. ISSUE: Whether the socks at issue are classifiable under subheading 6115.19.0010, HTSUSA or subheading 6115.92.2000, HTSUSA. -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 6115.19.0010, HTSUSA, provides for panty hose and tights of cotton. The goods in question are more specifically provided for as cotton socks under subheading 6115.92.2000, HTSUSA. HOLDING: The children's socks at issue are classified under subheading 6115.92.2000, HTSUSA, with a duty rate of 14.4 percent ad valorem, category 332. Pursuant to 19 C.F.R. 177.9(d)(3), 54 Federal Register 8214, a decision modifying or revoking an earlier ruling letter may be delayed for a period of up to 90 days with respect to any party who can demonstrate that it reasonably relied on the earlier ruling to its detriment. In light of the fact that your client relied on NYRL 840281 in obtaining visas for quota year 1989, the effective date of this decision is January 1, 1990. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided 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 renegotiations and changes, to obtain the most current information available, we - 3 - suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Pursuant to section 177.9, Custom Regulations (19 C.F.R. 177.9(d)(1)), New York Ruling Letter 840281 is modified in conformity with the foregoing. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: Area Dir., N.Y. Seaport D. Rimmer library/peh 085313DRR