Modification of NYRL 833427 issued December 9, 1988
Issued December 21, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6117.80.0030
Headings: 6117
GRI rules applied: GRI 3(a)
Product description
Modification of NYRL 833427 issued December 9, 1988
CBP rationale
HQ 085812 December 21, 1989 CLA-2 CO:R:C:G 085812 CB CATEGORY: Classification 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). Sincerely, John Durant, Director Commercial Rulings Division
Full text
HQ 085812 December 21, 1989 CLA-2 CO:R:C:G 085812 CB CATEGORY: Classification 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). Sincerely, John Durant, Director Commercial Rulings Division
More rulings on the same tariff codes
The tariff classification of a knitted fabric throat/neck protector from Taiwan.
Modification of NYRL 840939, dated June 6, 1989; Classification of earmuffs
Modification of NYRL 834507. Earmuffs are other made uparticles, not other garments.
Modification of NYRL 834508. Earmuffs are other made uparticles, not other garments.
Modification of NYRL 835287. Earmuffs are other made uparticles, not other garments.
Modification of NYRL 835473. Earmuffs are other made uparticles, not other garments.
Modification of NYRL 838873. Earmuffs are other made uparticles, not other garments.
Modification of NYRL 843854. Earmuffs are other made uparticles, not other garments.
Modification of NYRL 833745. Earmuffs are other made uparticles, not other garments.
Earmuffs are clothing accessories, not other garments. NYRL833745, NYRL 834507, NYRL 834508, NYRL 835287, NYRL 835473, NYRL838873 & NYRL 843854 modified; HRL 085012 affirmed.
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