Modification of HRL 958462 (11/2/95); issuance of a de novobinding classification ruling inappropriate where the recipientpreviously was issued a conflicting unrevoked ruling on theidentical merchandise; coated fabric.

HQ 958703 March 19, 1996 CLA-2 RR:TC:TE 958703 SK CATEGORY: Classification TARIFF NO.: 5903.90.2500 Rafael Quiroz, Jr. International Customs Services 7100 San Bernardo, Suite 307 P.O. Box 3259 Laredo, TX 78044 RE: Modification of HRL 958462 (11/2/95); issuance of a de novo binding classification ruling inappropriate where the recipient previously was issued a conflicting unrevoked ruling on the identical merchandise; coated fabric. Dear Mr. Quiroz: On November 2, 1995, this office issued you Headquarters Ruling Letter (HRL) 958462 in which Customs classified four styles of plastic coated fabric under subheading 5903.90.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Since the issuance of that ruling, it has come to our attention that you were also the recipient of New York Ruling Letter (NYRL) 891702, dated November 19, 1993, in which Customs classified three of the four coated fabrics at issue in HRL 958462 under subheading 5407.20.0000, HTSUSA. As NYRL 891702 had not been revoked at the time of issuance of HRL 958462, and Customs had since reconsidered the classification of the subject merchandise set forth in NYRL 891702, HRL 958462 should have been issued as a revocation of NYRL 891702 pursuant to the requirements of section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057). Accordingly, HRL 958462 is partially modified. The classification of the 3.0, 6.5 and 8.0 ounce coated polypropylene fabrics set forth in HRL 958462 is revoked - 2 - as these fabrics were previously classified in NYRL 891702. Please be advised that the classification of the 5.0 ounce fabric set forth in HRL 958462 remains unmodified inasmuch as this fabric was not previously classified in NYRL 891702. NYRL 891702 will be revoked in conformance with section 625(c)(1), cited above, and the classification of the 3.0, 6.5 and 8.0 ounce fabrics will be set forth therein. The revocation of NYRL 891702 will be referenced HRL 958702. In accordance with section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Tariff Classification Appeals Division