January 12, 2005 CBP Bulletin Notices on Certain Dinnerware Sets and a Men's Cotton Denim Woven Shirt-Jacket
In the January 12, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 3), CBP issued notices: (a) revoking two classification rulings on certain dinnerware (stoneware, flatware, and glassware) sets, and (b) revoking a classification ruling on a men's cotton denim woven shirt-jacket. 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According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after March 13, 2005.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 Three Classification Rulings
Certain Dinnerware (Stoneware, Flatware, and Glassware) Sets. At issue are 52-piece and 56-piece dinnerware sets, classified in HTS 8215.20.0000, that are packaged for retail and consist of stoneware, flatware, and glassware.
CBP is issuing HQ 967248 and HQ 967249 in order to revoke NY 875541 and NY A86799, respectively.
CBP states that in NY 875541 and NY A86799, it stated that the rate of duty for the dinnerware sets will be the rate applicable to that article in the flatware set subject to the highest rate of duty. CBP now states that such a statement is incorrect. Instead, in ascertaining the highest rate of duty applicable to a set classified in HTS 8215.20.0000, the duty rate of each and every article in the entire set must be considered, not just the duty rates applicable to articles in a flatware set.
However, CBP states that due to its current lack of information about the dinnerware sets (specifically, the value of the articles in the set), CBP is unable to provide a rate of duty at this time. CBP invites requests for new rulings on the dinnerware sets to obtain rulings that set forth the effective rate of duty for the sets.
(See ITT's Online Archives or 11/16/04 news, 04111640, for BP summary of the proposed revocations.)
Men's Cotton Denim Woven Shirt-Jacket. At issue is a man's 100% cotton denim woven shirt that features long sleeves with a one button cuff, a one button side sleeve vent, a collar, a full frontal opening secured with a seven button closure, a polyester fleece lining, two buttoned flapped breast pockets and a curved hemmed bottom.
CBP is issuing HQ 966831 in order to revoke NY D89498 and reclassify the shirt-jacket in HTS 6201.92.2031 as "other men's blue denim anoraks, windbreakers and similar articles, etc. of cotton" rather than in HTS 6205.20.2050 which provides for "other men's shirts of cotton with two or more colors in the warp and/or the filling."
According to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (Guidelines), garments having features of both jackets and shirts will be categorized as coats if they possess at least three of eleven listed features and if the result is not unreasonable. CBP states that a physical examination of the garment reveals that it possesses three of the Guidelines' jacket criteria: fabric weight equal to or exceeding 10 ounces per square yard; a full lining; and buttons fastened with reinforcing thread for heavy-duty use.
Therefore, as the garment sufficiently satisfies certain jacket criteria and gives the overall impression of a jacket, CBP states that it is not unreasonable to reclassify the garment in HTS 6201.92.2031 as a jacket.
(See ITT's Online Archives or 05/18/04 news, 04051840, for BP summary of the proposed revocation.)
new: 6201.92.2031 (Cat 334), 9.4%; previous: 6205.20.2050 (Cat 340), 19.7%.
In response to a request received, this date reflects a delayed effective date for the revocation regarding the men's cotton denim woven shirt-jacket, as allowed by the Committee for the Implementation of Textile Agreements (CITA).
According to CBP, records relating to the dinnerware sets were destroyed as a result of the terrorist incident on September 11, 2001.
January 12, 2005 CBP Bulletin (Vol. 39, No. 3) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_01122005_no3/