March 3 & 10, 2004 CBP Bulletin Notices on Men's Swimwear, Disposable Boxer Shorts, and Children's Animal Blankets
In the March 3 and 10, 2004 issues of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 10 and 11), CBP issued notices: (a) revoking a classification ruling on men's swimwear, (b) revoking two classification rulings on disposable boxer shorts, and (c) revoking two classification rulings on children's animal blankets. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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With respect to these revocations, CBP states that these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after May 2, 2004 (men's swimwear) or May 9, 2004 (disposable boxer shorts and animal blankets).
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Classification Ruling
Men's Swimwear. At issue is a pair of men's shorts, Style TM4036, made of 100% woven nylon fabric with an inner lining of 100% polyester knit mesh fabric.
CBP is issuing HQ 966760 in order to revoke NY I84257 and classify the subject men's swimwear under HTS 6211.11.1010 as men's swimwear of man-made fibers rather than under HTS 6203.43.4030 as other men's shorts.
CBP explains that the garment's features indicate that it has been designed principally for swimming and thus qualifies as men's swimwear in HTS 6211.11.1010.
(Subscribers should note that in the February 11, 2004 CBP Bulletin, CBP announced that it was issuing HQ 966760. However, HQ 966760 had been omitted from that notice. (See ITT's Online Archives or 02/17/04 news, 04021750, for BP summary of the February 11, 2004 notice, which also included HQ 966759 that modified another ruling on men's swimwear for reasons similar to those in this revocation.)
Therefore, HQ 966760 is now included in the March 3, 2004 issue, with the consequential change in the applicable effective date.)
(See ITT's Online Archives or 12/17/03 news, 03121750, for BP summary of the proposed ruling, including a complete description of the men's swimwear.)
new: 6211.11.1010 (Cat 659), 27.8%; previous: 6203.43.4030 (Cat 647), 27.9%.
Revocation of Two Classification Rulings
Disposable Boxer Shorts. At issue are two types of disposable boxer shorts made for one time use.
CBP is issuing HQ 966595 and HQ 966594 in order to revoke NY H88064 and NY H82855, respectively, and classify the subject disposable boxer shorts under HTS 6210.10.9040 as other garments made up of fabrics of heading 5602 or 5603 rather than under HTS 6210.10.7000 as disposable briefs and panties designed for one-time use of fabrics of heading 5602 or 5603.
According to referenced definitions, CBP states that briefs are tighter fitting garments that do not cover the thigh, while boxers are loose fitting garments which do cover part of the thigh. Although the boxers in this case are disposable, they are not briefs and therefore are properly classified in HTS 6210.10.9040.
(See ITT's Online Archives or 12/17/03 news, 03121750, for BP summary of the proposed rulings, including a complete description of the disposable boxer shorts.)
new: 6210.10.9040 (Cat 659), 16%; previous: 6210.10.7000, 8.5%.
Revocation of Two Classification Rulings
Children's Animal Blankets. At issue is a child's "Blanket Buddy."
CBP is issuing HQ 966809 in order to revoke NY F89046 and classify the subject "Blanket Buddy" under HTS 9503.90.0080 as other toys, etc., rather than under HTS 6307.90.9989 as other made up articles, etc.
In response to a comment identifying substantially identical merchandise, CBP is also issuing HQ 966843 in order to revoke NY F88845 and classify the subject "Animal Head Security Buddy" under HTS 9503.90.0080 rather than under HTS 6307.90.9989.
Among other considerations, CBP states that the Explanatory Notes (ENs) to HTS 6307 state that HTS 6307 covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since the two types of blankets are described more specifically by HTS 9503, they are properly classified under HTS 9503.90.0080.
(See ITT's Online Archives or 12/08/03 news, 03120865, for BP summary of proposed HQ 966809, including a complete description of the "Blanket Buddy.")
new: 9503.90.0080, duty-free; previous: 6307.90.9989, 7% (2000).
March 3, 2004 CBP Bulletin (Vol. 38, No. 10) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_03032004_no10/
March 10, 2004 CBP Bulletin (Vol. 38, No. 11) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_03102004_no11/