January 7, 2004 CBP Bulletin Notice on Certain Knit Camisoles
In the January 7, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 2), CBP issued a notice proposing to modify a classification ruling regarding certain knit camisoles. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed modification or any party involved with a substantially identical transaction, should advise CBP by February 6, 2004, the date that written comments on this proposed ruling 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 this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Modification of Classification Ruling on Certain Knit Camisoles
At issue in this proposed modification are two types of camisoles. The first, Style 176040, is a tank-styled camisole constructed with a fine rib knit 100% cotton fabric, and features elasticized capping on the rounded rear neckline, shoulder straps and armholes, a lace-like insert at the V-neck front, side seams, 1 " shoulder straps and a hemmed bottom. The second, Style 176440, is a camisole constructed with a fine rib knit 100% cotton fabric, and features elasticized spaghetti shoulder straps " wide that extend to form the edging on the armholes, a lace-like trim at the V-neck front, side seams and a hemmed bottom.
CBP is proposing to issue HQ 966807 in order to modify NY J81984 and classify both style numbers under HTS 6109.10.0037 as women's or girls' underwear of cotton rather than under HTS 6109.10.0060 as women's tank tops of cotton.
CBP explains that the following factors have been presented in support of classifying the camisoles as underwear: (1) the party requesting modification is exclusively engaged in the marketing and distribution of underwear and sleepwear; (2) the camisoles are only sold to the intimate apparel buyers of large department and chain stores and displayed in these retail establishments alongside other intimate apparel articles; (3) the garments are only offered and sold as underwear; (4) the camisoles are sold throughout the year; (5) advertisements for the camisoles appear alongside other underwear garments; and (6) some of the camisoles are sold with matching underwear.
Based upon the evidence presented, as outlined above, and the factors set forth in a cited court decision, CBP states that the camisoles should be classified in HTS 6109.10.0037 as women's or girls' underwear of cotton.
proposed: 6109.10.0037 (Cat 352), 16.5%; current: 6109.10.0060 (Cat 339), 16.5%.
January 7, 2004 CBP Bulletin (Vol. 38, No. 2) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_01072004_no2/