August 23, 2006 CBP Bulletin Notice on Babies' Dresses with Coordinating Diaper Covers
In the August 23, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 35), CBP issued a notice proposing to revoke or modify 12 classification rulings on babies' dresses with coordinating diaper covers. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical merchandise.
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CBP states that any party who has received a 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 22, 2006, 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.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation and Modification of 12 Classification Rulings
Babies' dresses with coordinating diaper covers. At issue in these proposed revocations and modifications are various baby dresses and coordinating diaper covers. (See individual proposed rulings for more specific description of each of the individual items at issue, and certain additional accompanying articles1.)
The subject baby dresses and coordinating diaper covers are currently classified together in 6209.20.1000 or 6111.20.4000. However, CBP has determined that the classification of these items is in error as the subject dresses and diaper cover articles are separately classified; therefore, it proposes to reclassify the subject diaper covers accordingly. CBP notes that the subject baby dresses will continue to be classified under 6209.20.1000 or 6111.20.4000.
CBP is requesting comments on the following proposed rulings in order to modify or revoke previous rulings on subject merchandise and reclassify the subject diaper covers accordingly:
| Proposed Ruling | Proposes to Revoke(R) or Modify(M) | Proposed HTS Classification No. |
|---|---|---|
| HQ 968097 | PD C81744 (M) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968098 | PD F80382 (R) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968099 | NY D84595 (R) | 6111.20.6030 (from 6111.20.4000) |
| HQ 968100 | NY K81728 (M) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968101 | NY J89770 (M) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968102 | NY L81905 (M) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968103 | PD D81590(M) | 6111.20.6030 (from 6111.20.4000) |
| HQ 968104 | PD D81720(M) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968105 | NY J83409 (R) | 6111.20.6030 (from 6111.20.4000) |
| HQ 968106 | PD E87307(R) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968107 | PD E87250(R) | 6209.20.5045 (from 6209.20.1000) |
| HQ 968108 | NY L86100(R) | 6209.20.5045 (from 6209.20.1000) |
In nine of the proposed rulings, CBP is proposing to reclassify the subject coordinating diaper covers under HTS 6209.20.5045 (cat 239), as "babies' garments and clothing accessories: of cotton: other: other: imported as parts of sets," rather than under 6209.20.1000 (cat 239), as "babies garments and clothing accessories: of cotton: dresses."
In the other three proposed rulings, CBP is proposing to reclassify the subject items under HTS 6111.20.6030 (cat 239), as "babies' garments and clothing accessories, knitted or crocheted: of cotton: other: other: imported as parts of sets," rather than under 6111.20.4000 (cat 239) as "babies' garments and clothing accessories, knitted or crocheted: of cotton: dresses."
CBP is proposing this change in classification largely due to Note 13 to Section XI of the HTS, which requires textile garments of different headings (or subheadings2) to be classified separately in their own headings (or subheadings2) even if put up in sets for retail sale, unless the context otherwise requires.
Pursuant to Note 13, the subject dresses and diaper covers/articles1, which fall under different subheadings at the 8-digit level, are separately classified - the dresses under 6209.20.10 (or 6111.20.40) and the diaper covers and articles1 under 6209.20.50 (or 6111.20.60).
At the statistical level, the diaper covers are classifiable in 6209.50.5045 (cat 239) (or 6111.20.6030 (cat 239)) as they are intended to be worn with the dresses as a part of the set.
1 These additional articles (e.g., a headband or a scrungie) are proposed to be classified in the same tariff numbers as the diaper covers.
2Note 13 to Section XI applies to subheadings as well as headings, pursuant to General Rule of Interpretation (GRI) 6. See CBP's proposed rulings for more information.
proposed: 6111.20.6030 (cat 239), 8.1%; 6209.20.5045 (cat 239), 9.3%; current: 6111.20.4000 (cat 239), 11.5%; 6209.20.1000 (cat 239), 11.8%.
August 23, 2006 CBP Bulletin (Vol. 40, No. 35) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_08232006_no35/