Jan 4 CBP Bulletin Proposes to Revoke Rulings on Kid's Costume Vests, Drawers
In the January 4, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 2), CBP published two notices that propose to revoke two rulings and similar treatment regarding the tariff classification of children's costume vests and stacking drawers.
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Comments on Proposed Revocations Due February 3
CBP states that before taking this action, consideration will be given to any written comments received by February 3, 2012. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, 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 subsequent to the effective date of the final decision in this notice.)
Proposed Revocations
CBP is proposing to revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Children's Costume Vests
| Item: Four children's costume (dress-up) vests. The vests are constructed of 100% nonwoven polypropylene fabric. The costume vest distinguishes the wearer as a member of the police, fire rescue, army, or construction crew and is worn over clothing for purposes of identification. The vest is pulled over the head and features a rounded neckline, oversize armholes, open sides with a hook and loop strip closure, and hemmed edges. |
| Current: 6217.10.95, 14.6% (other clothing accessories of man-made fibers) |
| Proposed: 9505.90.60, free (other festive, carnival, or other entertainment articles) |
| Reason: In previous rulings on textile costume articles, CBP has found articles classifiable as "festive articles" under heading 9505 have a flimsy nature and construction, lack durability, and generally are not normal articles of apparel. In this case, the children's costume vests' styling, construction, finishing touches, and embellishments lead CBP to find that the vests are of a flimsy and non-durable construction. Thus, CBP states the vests are classifiable as heading 9505 "festive articles" and not as a type of wearing apparel of heading 9217. |
| Proposed for revocation: NY N097116 (2010) |
| Proposed new ruling: HQ H105997 |
Stacking Drawers
| Item: Plastic stacking drawers. There are three polystyrene rectangular plastic drawer units imported in different height sizes. Each drawer is designed to stack one on the other and has interlocking edges which secure the drawers to each other and lock them into place, thus forming a free standing drawer system. |
| Current: 3924.90.56, 3.4% (household articles of plastic) |
| Proposed: 9403.70.80, free (other furniture of plastics) |
| Reason: To be classified in headings 9401-9403, articles must be designed for placing on the floor or ground and used mainly with a utilitarian purpose to equip private dwellings and other places. Chapter 94 Explanatory Notes (ENs) also state that shelved or unit furniture remains in Chapter 94 even if designed to stand one on the other. In this case, CBP states that while only the bottom drawer will be placed on the ground, the interlocked drawers constitute a single, movable unit designed for placing on the floor or ground, with the utilitarian purpose of storing personal items. The drawer set is also of a class or kind of those enumerated in Chapter 94 ENs. Thus, the drawers are classified under heading 9403 and therefore excluded from heading 3924 classification. |
| Proposed for revocation: NY N042968 (2008) |
| Proposed new ruling: HQ H086941 |