HQ 954622: Revocation of NYRL 842871; headings 4202 and 6307; HRL 087786; 19 CFR 177.9(d)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954622


                              November 15, 1993
CLA-2 CO:R:C:T 954622 NLP

CATEGORY: Classification

TARIFF NO.: 6307.90.9986

Mr. Andrew P. Vance 
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: Revocation of NYRL 842871; headings 4202 and 6307; HRL           087786; 19 CFR 177.9(d)

Dear Mr. Vance:

     This is in response to your letter of July 8, 1993, in which
you requested the revocation of New York Ruling Letter (NYRL)
842871, dated July 20, 1989, which was issued to your law firm on
behalf of your client, Interpur.  In addition, you request that
this revocation be made retroactive to December 20, 1990.

FACTS:

     NYRL 842871 dealt with the classification of three novelty
handbags from Thailand.  One article was in the shape of a duck
and the other two were in the shape of bunnies.  All were
constructed of man-made materials.  NYRL 842871 classified these
articles in subheading 4202.22.8050, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for "[t]runks,
suitcases...: [h]andbags, whether or not with shoulder strap,
including those without handle: [w]ith outer surface of textile
materials: [o]ther: [o]ther: [o]ther: [of] man-made fibers.  The
rate of duty is 20% ad valorem and the textile category is 670.

ISSUE:

     What is the tariff classification of the subject novelty
handbags?

LAW AND ANALYSIS:

     On December 20, 1990, Customs issued Headquarters Ruling
Letter (HRL) 087786, which dealt with the classification of an
"easter bunny basket".  This article was an oval textile 
container designed to represent a rabbit.  It had a rabbit head
with ears and rabbit feet sewn to its body.  The container was 
carried by means of double straps which had polyester filled paw
shaped ends and hook and loop fasteners.  The container had an
outer shell of polyester fabric and was stuffed with polyester
filler.  We held that this article was classifiable in subheading
6307.90.9590, HTSUS, as an other made up textile article.  In
addition, in our holding, on page three, we stated the following: 
          Furthermore, any previously issued rulings which                 clearly conflict with the analysis and result
herein              set forth are likewise revoked under the
authority of             177.9(d).   

     It is your argument that the articles in HRL 842871 are
substantially identical to the articles in HRL 087786 and should
be classified in accordance with HRL 087786.  Furthermore, it is
also your position that, based on our holding, this
classification should be retroactive to December 20, 1990, the
date HRL 087786 was issued.    
     
     We have reviewed NYRL 842871 and are of the opinion that the
articles at issue in that ruling are substantially identical to
those classified in HRL 087786 and should be classified
accordingly.  Therefore, the articles are correctly classifiable
as other made up articles in heading 6307, HTSUS, in accordance
with HRL 087786.  

     Moreover, according to 19 CFR 177.9(c), a ruling letter is
subject to modification or revocation without notice to any
person, except the person to whom the letter was addressed. 
Accordingly, no other person should rely on the ruling letter or
assume that the principles of the ruling will be applied in
connection with any transaction other than the one described in
the letter.  Therefore, based on 19 CFR 177.9(c), when Customs
revokes a ruling letter, Customs is not required to notify other
persons, except the person to whom the letter is addressed.  

     However, based on the holding in HRL 087786, that ruling was
intended to serve as notice of the revocation of previously
issued conflicting rulings to persons other than to whom HRL
087786 was addressed.  As it appears, based on your submission,
that the merchandise classified in NYRL 842871 was substantially
identical to the merchandise classified in HRL 087786, the New
York Seaport's holding conflicted with the Headquarters ruling.
In view of the fact that NYRL 842871 was issued prior to HRL
087786, it was revoked by the later ruling.  Thus, it is our
position, based on the language of HRL 087786, that the subject
ruling serves as a revocation of NYRL 842741 and is retroactive
to December 20, 1990.

HOLDING:

     The articles at issue in NYRL 842871 are correctly
classified in subheading 6307.90.9986, HTSUS, which provides for
"[o]ther made up articles, including dress patterns: [o]ther: 

[o]ther: [o]ther: [o]ther: [o]ther."  The rate of duty is 7% ad
valorem.  

     In order to ensure uniformity in Customs classifications of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
842871 is revoked to reflect the above classification. 
                    
                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division