November 3, 2004 CBP Bulletin Notices on Men's Shirts of Bamboo Fabric and Small Chocolate Lentils

CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by December 3, 2004, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in these notices.

CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.

Proposed Revocation of Two Classification Rulings

Men's shirts of bamboo fabric. At issue are two men's shirts from China that are made of 100% woven bamboo fabric.

CBP is proposing to issue HQ 967187 in order to revoke NY K80132 and reclassify the shirts in HTS 6205.90.4040 as "other men's or boys' shirts of other textile materials" rather than in HTS 6205.30.2070 which provides for "other men's shirts of man-made fibers."

CBP states that a laboratory analysis has confirmed that the shirts are made of vegetable fibers other than cotton, and not made of rayon fiber.

Therefore, CBP believes that the shirts are constructed of fabric which is formed from 100% bamboo fibers, and that the shirts should be properly classified in HTS 6205.90.4040.

However, CBP states that it is important to note that this proposed ruling is not applicable to garments constructed of 100% bamboo fabric where the fiber has been transformed to a man-made material.

proposed: 6205.90.4040 (Cat 840), 2.8%; current: 6205.30.2070 (Cat 640), 29.1/kg 25.9%.

Small Chocolate Lentils. At issue are small lentil-shaped articles, with chocolate centers that are coated with a hard glaze of different colors, that will be used by bakeries as decorations on cakes and pastries, and inside cookies. The lentils' ingredients are as follows: sugar, 68%; cocoa butter, 10%; cocoa liquor, 9%; whole milk powder, 9%; whey powder, 3%; etc.

CBP is proposing to issue HQ 966723 in order to revoke NY I86136 and reclassify the lentils in HTS 1806.90.4900 as "other articles containing over 65% by dry weight of sugar as described in Additional U.S. Note (AUSN) 2 to Chapter 17" rather than in HTS 1806.90.9090 which provides for "other chocolate and other food preparations containing cocoa."

CBP states that because the lentils contain 68% sugar, it must be determined whether the lentils are described by AUSN 2 to Chapter 17 as "containing over 65% by dry weight of sugars derived from sugar cane or sugar beets, whether or not mixed with other ingredients, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported."

According to CBP, the lentils are decorative components that will be combined by commercial bakers with other ingredients (cakes, pastries, and cookie dough). Accordingly, the lentils are described by AUSN 2 to Chapter 17. As such, they should not have been classified in HTS 1806.90.9090. Instead, CBP states that the lentils should be properly classified in HTS 1806.90.4900.

proposed: 1806.90.4900, 37.2/kg 6%; current: 1806.90.9090, 6%.

CBP states that products classified in HTS 1806.90.4900 are subject to additional duties based on their value, as described in HTS 9904.17.17 to 9904.17.48.

November 3, 2004 CBP Bulletin (Vol. 38, No. 45) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_11032004_no45/