CBP Issues New ICP on Textile Costumes
U.S. Customs and Border Protection (CBP) has issued a new informed compliance publication (ICP) entitled, "What Every Member of the Trade Community Should Know About: Textile Costumes under the HTSUS."
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According to CBP, this new ICP is a study of the classification of textile costumes, and contains information on the following (partial list):
Introduction
What is a Costume?
Flimsy, Non-Durable Costumes of Chapter 95 vs. Well-Made Costumes of Chapters 61 and 62 (Styling, Construction, Finishing Touches, and Embellishments)
Classification of Flimsy Costumes
Classification of Well-Made Textile Costumes
Costume vs. Outfit
Classification of Textile Costumes w/ Multiple Components (Composite Goods/Sets)
Marking of All Textile Costumes (Chapter 95, 61 or 62)
Information Needed for Binding Rulings
Entry Requirements (For Costumes Classified in Chapter 95 or in Chapters 61 or 62)
Appendix: Table of Costume Features (see below)
According to CBP, the information provided in this publication is for general information purposes only and reliance solely on the general information in this publication may not be considered reasonable care.
Appendix: Table of HTS Chapter 95 vs. Chapter 61/62 Costume Features
CBP's new ICP contains the following table which compares the features of an HTS Chapter 95 costume with the features of an HTS Chapter 61 or 62 costume:
(See ITT's Online Archives or 11/04/03 news, 03110407, for BP summary of CBP's memorandum on liquidating suspended entries of flimsy non-durable textile costumes, as the appeal period for the CAFC's decision in Rubie's Costume Company v. U.S. had expired without an appeal having been filed.)
Textile Costumes ICP (dated June 2005) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/textiles/icp077.ctt/icp077.pdf