Modification of Headquarters Ruling Letter (HRL) 085083, dated August 25, 1989; Women's Smock

HQ 085428 January 12, 1990 CLA-2 CO:R:C:G 085428 SLR CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Bruce Schiller Joseph & Schiller Inc. 8725 N.W. 18th Terrace Suite 301 Miami, FL 33172 RE: Modification of Headquarters Ruling Letter (HRL) 085083, dated August 25, 1989; Women's Smock Dear Mr. Schiller: On August 25, 1989, a binding ruling was issued (HRL 085083) classifying a women's shirt/smock as a similar article of man-made fibers in subheading 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have determined that ruling to be in error. The article in issue is a loose fitting, finely knit women's shirt marketed as a "smock" by the K-Mart Apparel Corporation. Upon further consideration, we have determined that this article is not of the type intended for inclusion within heading 6110, HTSUSA, which provides for knitted or crocheted sweaters, pullovers, and similar articles of man-made fibers. Rather, the "smock" is more properly classified under heading 6114, HTSUSA, as an other garment. (See enclosed HRL 083583 for further explanation.) The subject merchandise is classifiable under subheading 6114.30.3070, HTSUSA, which provides for other garments, knitted or crocheted, of man-made fibers, other, other, women's or girls', textile category number 659. The applicable rate of duty is 16.1 percent ad valorem. In accordance with the above determination, HRL 085083 is hereby revoked pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division