May 19, 2004 CBP Bulletin Notices on Tennis Briefs and Paper Trimmers
In the May 19, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 21), CBP issued notices: (a) revoking a classification ruling on tennis briefs, and (b) revoking four classification rulings on paper trimmers. 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With respect to these revocations, CBP states that these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after July 18, 2004.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Five Classification Rulings
Tennis Briefs. At issue are two styles of women's tennis briefs constructed from 92% cotton and 8% spandex knit fabric.
CBP is issuing HQ 965959 in order to revoke NY 869725 and reclassify the tennis briefs under HTS 6114.20.0060 which provides for "other women's or girls' garments, knitted or crocheted, of cotton" rather than under HTS 6108.21.0010, which provides for "women's briefs and panties of cotton."
CBP explains that research on the function of tennis briefs indicates that they function in a substantially similar fashion to cheerleading briefs. Like cheerleading briefs, tennis briefs are most often worn under a short skirt. Unlike underwear, the tennis briefs are intended to be exposed to view when the wearer is dressed for appearance in public.
(CBP notes that the proposed ruling had inadvertently proposed classifying the briefs under HTS 6114.30.3070 (Cat 659) as "other women's or girls' garments knitted or crocheted, of man-made fibers." CBP also notes that publication of this final revocation was inadvertently overlooked. See ITT's Online Archives or 12/17/02 news, 02121725, for BP summary of the proposed ruling, including a complete description of the tennis briefs.)
new: 6114.20.0060, 10.8% (Cat 359); previous: 6108.21.0010, 7.6% (Cat 352)
Paper Trimmers. At issue are five types of paper trimmers.
CBP is issuing HQ 966582, HQ 966583, HQ 966604, and HQ 966605, in order to revoke HQ 964727, HQ 964947, NY G83507, and NY G84202, respectively, and reclassify the paper trimmers under HTS 8441.10.0000, which provides for "cutting machines," rather than under HTS 8214.90.9000, which provides for "other articles of cutlery (including parts), etc."
CBP explains that new evidence/information indicates that arc-motion cutters and trimmers, such as the ones at issue, are commercially known as "guillotine" type cutters and trimmers, and the Explanatory Note (EN) for HTS 8441 identifies "guillotines" as an exemplar of the types of machinery included in that heading. CBP has confirmed that dictionary definitions of the term "guillotine" indicate that it is a machine.
Therefore, CBP states that the paper trimmers are classifiable under HTS 8441.10.0000 and classification in HTS 8214 is precluded pursuant to Chapter XV, Note 1(f).
(See ITT's Online Archives or 09/26/03 news, 03092640, for BP summary of the proposed rulings, including a complete description of the paper trimmers.)
new: 8441.10.0000, duty-free; previous: 8214.90.9000, 1.4 each 3.2%.
May 19, 2004 CBP Bulletin (Vol. 38, No. 21) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_05192004_no21/