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HQ 088965

May 15,1991

CLA-2 CO:R:C:T 088965 jlj


TARIFF NO.: 6110.20.2075

Mr. Frank Pubins
Freight Brokers International Inc.
1200 Brunswick Ave.
Far Rockaway, New York 11691

RE: Modification of New York Ruling Letter (NYRL) 860497; Classification of a pullover from South Korea; Heading 6110

Dear Mr. Pubins:

On February 19, 1991, U. S. Customs, New York Seaport, issued a ruling which you requested on behalf of the Van Heusen Company classifying a pullover garment under the Harmonized Tariff Schedule of the United States (HTSUSA). We have reconsidered this ruling at your request and have determined that the classification stated therein is in error . You submitted a sample along with your request for reconsideration.


The instant merchandise is Style No. 5180, a pullover garment produced in South Korea. It is made from 100 percent cotton, finely knit, jersey fabric. The garment features a hood with a drawstring closure. It has a partial front opening with three metal snap closures. The pullover has long sleeves with rib knit cuffs and a front pouch pocket extending below the waist. It has a hemmed bottom with side slits.


In your initial inquiry, the instant pullover was identified as men's wear, therefore it was classified under the provision for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys', in subheading 6110.20.2065, HTSUSA. Textile category 338 applies to merchandise classified in this subheading.

Subsequently you informed Customs that the Style 5180 pullover is for women's wear. Upon re-examination of the garment, we have confirmed that the garment is designed for women's wear, and we find that it is classified under the provision for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women's or girls', in subheading 6110.20.2075, HTSUSA.


The instant pullover is classified in subheading 6110.20.2075, HTSUSA, dutiable at the rate of 20.7 percent ad valorem. Textile category 339 applies to merchandise classified in this subheading. As you requested, the sample is being returned to you.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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. Inasmuch as 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 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.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying NYRL 860497 to reflect the above classification effective with the date of this letter. However, if after your review, 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 modification of NYRL 860497 under 10 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 860497 (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 of merchandise of this type, NYRL 860496 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations 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 apply for such relief from the binding effects 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.


John Durant, Director
Commercial Rulings Division

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