October 19, 2005 CBP Bulletin Notices on Certain Socks/Booties with Attached Rattles and Certain Fabric/Garments with Activated Carbon Layer
In the October 19, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 39, No. 43), CBP issued notices: (a) proposing to modify or revoke five classification rulings on certain socks and booties with attached rattles, and (b) revoking two classification rulings with regard to certain three-layer fabric and garments with activated carbon particles embedded in one layer. CBP states that it is also proposing to revoke, or is revoking, any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 18, 2005.
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 November 18, 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 this notice.
In addition, CBP states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Modifications and Revocations of Five Classification Rulings
Certain socks and booties with attached rattles. At issue are certain textile socks and booties for infants, which contain foot rattles and are decorated with various creatures, characters, and animals (see individual proposed rulings for more specific descriptions of the articles at issue).
CBP is proposing to issue HQ 967729 in order to modify NY H86160 so as to classify the subject merchandise under HTS 6209.30.3040 (cat 239), which provides for other babies' garments and clothing accessories, knitted or crocheted, of synthetic fibers; rather than under HTS 9503.90.0080, which provides for, in pertinent part, other toys.
CBP is also proposing to issue HQ 967730 in order to revoke NY F86031 so as to classify one type of sock/bootie, under HTS 6111, which provides for babies' garments and clothing accessories, knitted or crocheted; rather than under HTS 9503.41.0010 (2000), which provides for, in pertinent part, stuffed toys representing animals or non-human creatures.
CBP is proposing to issue HQ 967731 in order to revoke PD D88311 so as to classify the subject merchandise under HTS 6111.30.5050 (cat 239), which provides for babies' socks and booties; rather than under HTS 9503.90.0045 (1999), which provides for, in pertinent part, other toys.
CBP is proposing to issue HQ 967732 in order to revoke NY A81415 so as to classify the subject merchandise under HTS 6111; rather than under HTS 9503.90.0030 (1996), which CBP states essentially provides for other toys.
Lastly, CBP is proposing to issue HQ 967733 in order to revoke NY H86887 so as to classify the subject merchandise under HTS 6111, rather than under HTS 9503.90.0080, which CBP states essentially provides for other toys.
CBP explains that in order for an article to be classified under HTS Chapter 95 (which provides essentially for toys, games, and sports equipment), the subject article must be designed principally to amuse. However, CBP finds that the subject socks and booties are not so designed.
According to CBP, these items are designed to be worn as apparel. The principal function of these articles is covering the feet, with amusement being a secondary function. CBP states that the goods are more accurately described as "booties" than as "other toys" and also as "booties with rattles" (rather than "rattles with booties"). Therefore, CBP is proposing to classify these articles under the above-described HTS headings.
proposed: HTS 6209.30.3040 (cat 239), 16%; 6111.30.5050 (cat 239), 16%; current: 9503.90.0080, duty-free; 9503.41.0010 (2000), duty-free; 9503.90.0045 (1999), duty-free; 9503.90.0030 (1996), duty-free; 9503.90.0080, duty-free.
CBP notes that for the items proposed for reclassification under HTS 6111, the eight-digit level classification and quota category number will be determined once the importer provides the fiber content of the textile material comprising the article.
Revocation of Two Classification Rulings
Certain three-layer fabric and garments with activated carbon particles embedded in one layer. According to CBP, the items at issue are ScentBlocker fabric as well as clothing tops and bottoms made from ScentBlocker fabric. CBP explains this fabric is laminated and consists of an outer polyester knit fabric and an inner non-woven fabric impregnated with carbon for use in manufacturing scent eliminating hunting clothes. Specifically, the fabric's outer layer is printed in a camouflage pattern and is made of a weft knit interlock construction and is composed wholly of polyester. The middle layer is composed of activated carbon particles embedded in a non-woven polyester construction. The inner layer has a weft knit construction and is composed wholly of polyester.
CBP is issuing HQ 967321 in order to revoke NY F83890 and reclassify the ScentBlocker fabric under HTS 6006.34.0040 (cat 222), which provides for other knitted or crocheted fabrics: of synthetic fibers: Printed: of double knit or interlock construction: of polyester, rather than under HTS 6815.10.0000, which provides for nonelectrical articles of graphite or other carbon.
CBP is also issuing HQ 967320 in order to revoke NY G86317 and reclassify the ScentBlocker garments under HTS 6105.20.2010 (cat 638), which provides for other men's knitted or crocheted shirts of man-made fibers and HTS 6103.43.1520 (cat 647), which provides for other men's knitted or crocheted trousers and breeches, of synthetic fibers rather than under HTS 6815.10.0000.
According to CBP, it is revoking these rulings as it now believes that the fabric and garments are classified in HTS Section XI as textile fabric and articles of apparel, respectively.
With regard to the classification of the fabric, CBP determined that the outer layer of this fabric provides the essential character under General Rule of Interpretation 3(b). CBP made this conclusion as the outer layer's knit fabric is more substantial than any of the other layers, and also because this layer forms the surface of the fabric and its camouflage printing adds to the fabric's marketing appeal and functionality of the garments that will be made from the fabric. With regard to classification of the garments, CPB finds that HTS 6105.20.2010 and 6103.43.1520 specifically provide for the garments.
(See ITT's Online Archives or 09/08/05 news, 05090840, for BP summary of proposed HQ 967321 and proposed HQ 967320, in which CPB rejected an assertion that the garments are classifiable as other articles of hunting equipment pursuant to Bauer Nike Hockey USA, Inc. v. U.S. See ITT's Online Archives or 03/23/05 news, 05032320, for BP summary of the Bauer Nike Hockey USA, Inc. v. U.S. decision.)
new: 6006.34.0040 (cat 222), 10%; 6105.20.2010 (cat 638), 32%; 6103.43.1520 (cat 647), 28.2%; previous: 6815.10.0000, duty-free.
October 19, 2005 CBP Bulletin (Vol. 39, No. 43) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_10192005_no43/