February 1, 2006 CBP Bulletin Notice on a Certain Silk Capelet
In the February 1, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 6), CBP issued a notice revoking one classification ruling on a certain silk capelet. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions.
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According to CBP, the revocation is effective for subject merchandise entered or withdrawn from warehouse for consumption on or after April 2, 2006. In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of One Classification Ruling
Certain silk capelet. At issue is an item described as a woven 100% silk capelet (also identified as "Style No. G88OK505"). According to CBP, the sheer lightweight garment fits over the head through a center slit and has no collar or means of closure. The subject capelet covers the shoulders and upper portion of the wearer's arms but does not cover the elbows or reach the wearer's waist.
CBP is issuing HQ 967889 in order to revoke NY L82042 and reclassify the subject capelet in HTS 6214.10.1000, which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Containing 70% or more by weight of silk or silk waste," rather than under HTS 6217.10.1090 (cat 759), which provides for "Other made up clothing accessories: Containing 70% or more by weight of silk or silk waste, other."
CBP states that it has, in multiple rulings (e.g., HQ 963859, HQ 964261, HQ 964319, HQ 364320, etc.), found that capelets possess the essential characteristics and purposes of shawls, articles that are classified in HTS 6214. CBP's findings were based on the fact that capelets and shawls are worn in the same manner, are of similar length, and offer similar elemental protection.
In addition, in each of the previous rulings, CBP has stated that the capelet at issue "is intended to be worn in much the same sense as a shawl in that it is to cover the shoulders and to be worn over other garments when the weather would not require a heavier coat or wrap."
According to CBP, the capelet at issue in HQ 967889 is similar in essential characteristics and purposes of the previous CBP rulings. Therefore, CBP finds that the subject capelet is classified in HTS 6214.
new: HTS 6214.10.1000, 1.2%; previous: 6217.10.1090 (cat 759), 2.3%.
(See ITT's Online Archives or 12/01/05 news, 05120135, for BP summary of proposed HQ 967889.)
February 1, 2006 CBP Bulletin (Vol. 40, No. 6) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_02012006_no6/