March 2 CBP Bulletin Proposes to Revoke Ruling on Belts
In the March 2 Customs Bulletin (Vol. 56, No. 8), CBP published a proposal to revoke a ruling on belts.
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Comments on Proposals Due April 1
CBP said consideration will be given to any written comments received by April 1 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (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 agents for importations after the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Cookie Assortments
| Item: Belts sold as part of a Santa Claus costume that are composed of polyester fabric that has been coated, covered or laminated on the exterior surface with a polyvinyl chloride (“PVC”) cellular plastic. Each of the belts incorporates a buckle and grommets for adjusting the belt’s fit. |
| Current: 9505.90.60, Free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Proposed: If the backing fabric is knit, 6117.80.95, 14.6%, “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” If the backing fabric is not knit, 6217.10.95, 14.6%, “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.” |
| Reason: Note 3 to Chapter 95 says that “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Neither the top nor the pants in the Santa Claus costumes were classified in Chapter 95. Therefore, the belts would also not be classified as an accessory to an article of heading 9505, and are not classifiable in subheading 9505.90.60 |
| Proposed for revocation: NY N025677, dated May 2, 2008 |
| Proposed new ruling: HQ H249992 |