High End Store (High End), a U.S. retailer, submitted an administrative ruling request for classification of a woman’s hooded blouse prior to the importation of such blouses. New York Ruling Letter (NY) N123456 was issued to High End, which classified the hooded blouse under subheading 6106.20.2010 of the Harmonized Tariff Schedule of the United States (HTSUS). As part of the decision in NY N123456, the following instruction was included: “[a] copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.” The manufacturer who produces hooded blouses for High End also produces identical hooded blouses for Discount Retailer, another U.S. retailer. Both High End and Discount Retailer imported the blouses after the issuance of NY N123456. Which of the following statements is TRUE? (2025 October No.58 – Entry / Entry Summary)
A) Discount Retailer may classify its identical hooded blouses under subheading 6106.20.2010, HTSUS, in reliance upon NY N123456.
B) In reviewing the entry documentation filed by Discount Retailer, the Center Director may request additional information regarding the imported blouses. If the Center Director determines that Discount Retailer has not obtained a ruling affirming that its hooded blouses are also classifiable under 6106.20.2010, HTSUS, the Center Director is required to suspend liquidation of the entry until Discount Retailer obtains a ruling.
C) Prior to relying upon NY N123456, issued for High End, Discount Retailer should write to the Port Director at the port of entry and seek clarification as to whether NY N123456 has been modified or revoked.
D) Once published, NY N123456 is not subject to modification or revocation unlike other administrative ruling letters that do not classify merchandise.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: A
Citation: 19 CFR 177.9(a)-(c); 19 CFR 159.12(a)(2); 19 CFR 177.12(a)
[/bg_collapse]