December 29, 2004 CBP Bulletin Notices on Men's Shirts of Bamboo Fabric and Two Chemically Modified Starch Products
In the December 29, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 1), CBP issued notices: (a) revoking a classification ruling on men's shirts of bamboo fabric, and (b) revoking a classification ruling on two chemically modified starch products. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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According to CBP, these revocations effective for merchandise entered or withdrawn from warehouse for consumption on or after February 27, 2005.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Two Classification Rulings
Men's Shirts of Bamboo Fabric. At issue are two men's shirts that are made of 100% woven bamboo fabric.
CBP is issuing 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 are properly classified in HTS 6205.90.4040.
However, CBP states that it is important to note that this ruling is not applicable to garments constructed of 100% bamboo fabric where the fiber has been transformed to a man-made material.
(See ITT's Online Archives or 11/10/04 news, 04111055, for BP summary of the proposed revocation.)
new: 6205.90.4040 (Cat 840), 2.8%; previous: 6205.30.2070 (Cat 640), 29.1/kg 25.9%.
Two Chemically Modified Starch Products.At issue are CatoSize 52A and Cato15A, which are chemically modified starches. Cato Size 52A contains an added hydrocarbon defoamer and is used as a surface sizing agent in the papermaking industry. Cato 15A contains an added phosphorous compound and silicon and is of a kind used in acid paper-making processes. CBP states that the added defoamer, phosphorous, and/or silicon compounds make-up less than 1% of each product.
CBP is issuing HQ 966632 in order to revoke NY G81194 and reclassify the Cato Size 52A and Cato 15A in HTS 3505.10.0040 as "other modified starches, derived from corn (maize) starch" rather than in HTS 3809.92.5000 as "other finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparationsof a kind used in the textile, paper, leather or like industries, not elsewhere specified or included."
Among other things, CBP states that based on a review of laboratory findings, these products are cationic starches which have been chemically modified by etherification or esterification. Thus, CBP states that it is now of the opinion that these products have been manufactured to function as "modified starches."
CBP states that HTS 3505 specifically provides for modified starches, while HTS 3809 is a basket provision. CBP further states that Explanatory Note (EN) 35.05(4) notes that the heading covers esterified starches that are principally used in the paper industries.
(CBP notes that the World Customs Organization (WCO), Harmonized System Committee (HSC), at its 31st session, decided to classify the Cato Size 52A and Cato 15A in HTS 3505.)
(See ITT's Online Archives or 11/16/04 news, 04111640, for BP summary of the proposed revocation.)
new: 3505.10.0040, 0.7/kg; previous: 3809.92.5000, 6%.
December 29, 2004 CBP Bulletin (Vol. 39, No. 1) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/