Oct. 1 CBP Bulletin Proposes to Revoke Rulings on Men’s Outerwear Jackets from China
In the Oct. 1 Customs Bulletin (Vol. 59, No. 40), CBP published proposals to modify or revoke ruling letters concerning the tariff classification of men’s outerwear jackets from China.
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Comments on Proposals Due Nov. 1
CBP said consideration will be given to any written comments received by Nov. 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 also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Men’s Outerwear Jackets from China
| Items: Mountain Hardwear's Style #1222, Men’s Manticore Jacket, and Style #1228, Men’s Sphinx Jacket. Both garments are made from two types of fabric. The first type, designated #003990 AT4603, is a three-layer fabric consisting of an outer layer of woven nylon taffeta, a middle layer of polyurethane laminate and an inner layer of warp knit nylon tricot. The second type, Fabric #003863-AT3210BXFL is also a three-layer material with an outer layer of plain weave nylon, a middle layer of polyurethane laminate and an inner layer of polyester fleece knit pile fabric. The plastic portion of fabric #003990-AT4603 is visible through the inner warp knit fabric, so that garments made from this material are eligible for classification in Harmonized Tariff Schedule heading 6210. Fabric #003863-AT3210BXFL, however, is of knit pile construction. Garments made from this type of fabric are excluded from HTS headings 6210 and 6113. |
| Current: HTS subheading 6201.93, which provides for “[m]en’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man made fibers.” |
| Proposed: HTS subheading 6210.20.50, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other.” |
| Reason: CBP must determine which fabric imparts the essential character of the jackets per General Rules of Interpretation (GRI) 3(b). HQ Memo 080817, dated Aug. 31, 1987, explains CBP’s position that in most instances, garments will be classified according to their outer shell when the garments contain accessories or parts that are merely trimming. In this case, both jackets will be classified per the outer shell, which constitutes fabric #003990-AT4603 and fabric #003863-ATS3210BXFL, as the garments do not contain parts or accessories that are more than mere trimming. A GRI 3(b) analysis is required to determine which fabric, if any, constitutes the essential character of the jackets. However, if no component comprises 60% of the visible surface area, classification will be according to GRI 3(b) or 3(c), as appropriate. In the instant case, neither fabric #003990-AT4603 nor fabric #003863 ATS3210BXFL exceeds 60% of the visible surface area in either jacket. If the essential character of a good cannot be determined per GRI 3(b), then GRI 3(c) is utilized, and the good is classified according to the heading which comes last in numerical order amongst those headings that merit equal consideration. Since neither fabric imparted the essential character of the garments, the classification is based on the application of GRI 3(c). |
| Proposed for revocation: NY K82923, dated March 2, 2004 |
| Proposed new ruling: HQ H334134 |