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HQ 085812

December 21, 1989

CLA-2 CO:R:C:G 085812 CB


TARIFF NO: 6117.80.0030

Mr. Steven M. Kott
K Mart Apparel Corp.
7373 West Side Avenue
North Bergen, NJ 07047

RE: Modification of NYRL 833427 issued December 9, 1988

Dear Mr. Kott:

On December 9, 1988, a classification ruling was issued (NYRL 833427) classifying an acrylic dickie in subheading 6114.30.3070, HTSUSA, which provides for other garments, knitted, of man-made fibers, women's or girls'. Upon further consideration, that classification is determined to be in error.

Pursuant to 19 CFR 177.9(d), NYRL 833427 is modified in the following respect. We conclude that heading 6117, HTSUSA, which provides for other made up clothing accessories, more specifically describes the dickie than heading 6114, HTSUSA. General Rule of Interpretation 3(a) states that, where an article is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. We find that an acrylic dickie is considered other made up clothing accessories. The appropriate subheading for the subject dickie is subheading 6117.80.0030, HTSUSA, textile category 659. The applicable rate of duty is 15.5 percent ad valorem.

NYRL 833427 is modified accordingly pursuant to 19 CFR 177.9(d).


John Durant, Director

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