August 10, 2005 CBP Bulletin Notices on Disposable Foot Socks, and a Wrestling Championship Belt
In the August 10, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 33), CBP issued notices proposing to: (a) revoke a classification ruling on disposable foot socks, and (2) revoke a classification ruling on a wrestling championship belt. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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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 September 9, 2005, 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
Disposable foot socks.At issue are two items described as tubular "Disposable Foot Socks" made of 100% nylon knit fabric, one of which measured approximately 15 cm long by 4.5 cm. wide, the other approximately 10 cm long by 8 cm wide, and each had one of its ends sewn closed. CBP states that the items could be stretched when put on the foot and were to be worn while trying on shoes in a shoe store, then disposed of after use.
CBP is proposing to issue HQ 967810 in order to revoke NY 809412 and reclassify the these disposable foot socks in HTS 6115.93.9020, as other socks and other hosiery including footwear without applied soles, rather than under HTS 6307.90.9989 (now, HTS 6307.90.9889, which provides for other made up articles including dress patterns.
CBP states that HTS 6307 covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the nomenclature of the HTS. CBP explains that the articles at issue appear to be specifically named in the text of HTS 6115 as they constitute "socks and other hosiery, includingfootwear without applied soles." As these articles are included more specifically in other headings of Section XI, they are not covered by HTS 6307.
Moreover, CBP notes that it has issued several rulings that support classification of substantially similar disposable foot socks under HTS 6115.
proposed: HTS 6115.93.9020, 14.6% (cat 632); current: 6307.90.9989 (1995) (now HTS 6307.90.9889), 7%
Wrestling championship belt. At issue is a World Wrestling Entertainment (WWE) article advertised as a "Tag Team Championship Replica Belt" (belt) which is constructed of PVC simulated leather with affixed metal medallions. CBP states that the belt weighs five pounds and comes in a fitted fabric case with a zipper.
CBP is proposing to issue HQ 967749 in order to revoke NY K86424 and reclassify this belt under HTS 8306.29.0000, which provides for other statuettes and other ornaments. rather than under HTS 3926.20.9050, which provides for other articles of apparel and clothing accessories made of plastic.
CBP explains that based on new information and research it has become apparent that the belt is not apparel or a clothing accessory of plastic, rather it is primarily meant for display or decoration.
CBP states that this belt is a composite good and should be classified according to General Rule of Interpretation (GRI) 3(b) which provides that goods are to be classified according to the component which imparts the essential character, which in this case are the metal medallions as they impart substantially more value and provide the majority of the decorative aspects of the belt rather than the PVC belt portion.
With regard to the fabric case, CBP states that GRI 5(a) provides in relevant part that certain cases and containers specially shaped or fitted to contain a specific article or set of articles suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. Therefore, CBP finds that the fitted fabric case will be classified with the belt.
proposed: 8306.29.0000, duty-free; current: 3926.20.9050, 5%.
August 10, 2005 CBP Bulletin (Vol. 39, No. 33), available at
http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_08102005_no33/