November 1, 2006 CBP Bulletin Notice on Babies' Dresses with Coordinating Diaper Covers
In the November 1, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 45), CBP published a notice revoking or modifying 12 rulings and treatment as follows:
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Revocation and modification of rulings; revocation of treatment. CBP is revoking or modifying 12 rulings regarding the classification of babies' dresses with coordinating diaper covers. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these modifications and revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 31, 2006.
Babies' dresses with coordinating diaper covers. At issue in these revocations and modifications are various baby dresses and coordinating diaper covers. (See individual 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 should be separately classified; therefore, it reclassifies 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.
| Ruling | Revokes(R) or Modifies(M) | New 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 rulings, CBP is reclassifying 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 rulings, CBP is reclassifying 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 changing the classifications 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 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 rulings for more information.
new: 6111.20.6030 (cat 239), 8.1%; 6209.20.5045 (cat 239), 9.3%; previous: 6111.20.4000 (cat 239), 11.5%; 6209.20.1000 (cat 239), 11.8%.
(See ITT's Online Archives or 09/11/06 news, (Ref: 06091155), for BP summary of proposed HQ 968097 - HQ 968108)
November 1, 2006 CBP Bulletin (Vol. 40, No. 45) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/