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HQ 950160

October 11, 1991

CLA-2 CO:R:C:T 950160 SK


Wayne Jarvis
Of Counsel
Hodes & Pilon
33 North Dearborn Street, ste. 2204
Chicago, Illinois 60602-3109

RE: Classification of 100% silk unisex undershirts; revocation of NYRL 843663 (8/17/89); effective date cannot be delayed beyond ninety days pursuant to 19 CFR 177.9(d)(3); 19 CFR

Dear Mr. Jarvis:

This is in reply to your letter of September 27, 1991, on behalf of The White Pine Company, Ltd., in which you requested that the effective date of Headquarters Ruling Letter (HRL) 089950 be delayed until January 1, 1992. You also requested that the delayed implementation of the revocation include all related styles of the subject merchandise.

In HRL 089950, dated August 6, 1991, Customs classified 100% silk, unisex undershirts under heading 6109.90.2029 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), dutiable at a rate of 17% ad valorem. The articles had previously been classified in New York Ruling Letter (NYRL) 843663, dated August 17, 1989, under headings 6107 and 6108, HTSUSA. Within these headings, the subject merchandise had been dutiable at a rate of 4% ad valorem.

During the period beginning March 22, 1991, your client placed a series of purchase orders that were backed by irrevocable letters of credit. Two of the purchase orders, placed on August 19 and 23, 1991, were placed after the August 6, 1991 revocation of NYRL 843663. Thus far, only one shipment has been entered as of August 15, 1991, and that entry was liquidated pursuant to HRL 089950 (Entry No. 0107149-3). The remaining shipments are scheduled to arrive intermittently until November 15, 1991.

Under 19 CFR 177.9(d)(3), the effective date of a ruling letter that revokes an earlier ruling may be delayed for a period of up to ninety days, provided that the party seeking delay can demonstrate to the satisfaction of the Customs Service that they have reasonably relied on the prior ruling to their detriment.

After reviewing the information submitted, it is Customs' position that White Pine suffered a detriment in that merchandise contracted for prior to the revocation of HRL 089950 is now subject to a higher rate of duty. It was reasonable for White Pine to rely on the duty rate set forth in NYRL 843633, and therefore, the prerequisite for relief under 19 CFR 177.9(d)(3) has been met. Any relief provided by Customs, however, shall not extend to purchase orders placed after August 6, 1991, as White Pine is deemed to have been notified of the revocation contained in HRL 089950 as of that date. Accordingly, any forthcoming relief shall not pertain to goods ordered in purchase order numbers 1153 and 1154.

Your submitted data shows that White Pine filed numerous entries at the Port of Chicago involving assorted styles of silk undershirts. This merchandise was initially liquidated under 6109, HTSUSA. Subsequent to the issuance of NYRL 843663, White Pine protested the classification under heading 6109, HTSUSA, as to all styles. Customs approved each of six protests, including styles of silk undershirts not expressly enumerated in NYRL 843663, and classification of all related styles was henceforth under headings 6107 and 6108, HTSUSA. By virtue of U.S. Customs' treatment of the related styles as undershirts substantially identical to the garments the subject matter of NYRL 843663, in six separate instances, the related styles are entitled to the same relief as the enumerated garments pursuant to 19 CFR

Also, photographs illustrating these other styles clearly indicate that the undershirts, aside from minor differences, are substantially identical to the articles the subject of NYRL 843663.

Based upon your submission, the effective date of HRL 089950 is delayed by ninety (90) days (i.e., no later than November 6, 1991), with respect to entry of merchandise of the following style numbers:

001; 001V; 009; 010; 011; 016; 017; 043; 093; 105; 106; 113; 131; 142; 331; 343.

Through November 4, 1991, these goods are to be accorded entry under the classification for men's and women's undergarments in headings 6107 and 6108, HTSUSA, with an applicable rate of duty of 4% ad valorem. Such relief is not applicable to articles ordered through purchase order numbers 1153 and 1154 for reasons set forth supra.

This action is being taken in accordance with 19 CFR 177.9(d)(3) and 19 CFR 177.9(e)(1). Any questions concerning this letter should be directed to the Textile Classification Branch, office of Regulations and Rulings, at (202) 566-8181.


John Durant, Director

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