CBP regularly revokes and modifies classification rulings on a wide range of products. Before any revocation or modification can be finalised, CBP must first issue a notice proposing such action and accept public comments for 60 days. Following are recent notices that may be of interest to Hong Kong and/or mainland Chinese exporters.
Product: Children’s dress-up vests.
Nature of Notice: Proposal to revoke tariff classification ruling.
Current Classification: HTSUS subheading 6217.10.9530.
Proposed Classification: HTSUS subheading 9505.90.6000.
Link:(http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2012/vol46_01042011_no2/)
Summary: CBP is proposing to revoke New York Ruling Letter N097116, dated April 9, 2010, pertaining to the classification of certain children’s dress-up vests constructed of 100 percent non-woven polypropylene fabric. The subject dress-up vests distinguish the wearer as a member of the police, fire rescue, army or construction crew and are worn over clothing for purposes of identification. CBP originally classified these vests as other woven apparel of man-made fibres under HTSUS 6217.10.9530 (14.6 percent duty) but now proposes to classify them as festive, carnival or other entertainment articles under HTSUS 9505.90.6000 (duty-free). CBP notes that heading 9505 covers festive, carnival or other entertainment articles that in the view of their intended user are generally made of non-durable material, excluding fancy dress of Chapter 61 or 62. The Court of Appeals for the Federal Circuit concluded in Rubie’s Costume Company v. United States that “textile costumes of a flimsy nature and construction, lacking in durability, and generally recognized as not being normal articles of apparel, are classifiable as ‘festive articles.’”
The features and characteristics used to distinguish between textile costumes of Chapter 95 and fancy dress of Chapters 61 or 62 are set forth in an informed compliance publication titled What Every Member of the Trade Community Should Know About: Textile Costumes under the HTSUS. CBP typically considers four areas in making classification determinations for textile costumes: styling, construction, finishing touches and embellishments. For example, a “well made” article of Chapter 61 or 62 would typically have two layers of fabric, pleats and facing fabrics and may have embroidery and trimmings as well as appliqués that have been sewn to the fabric. CBP believes that the subject dress-up vests are of a flimsy nature due to the following reasons.
(1) A lack of zippers, pockets, buttons, inset panels, intricate stitching or other tailoring elements on the vests.(2) The vests are made up of two parts of non-woven material stitched together at the shoulders with a single basic straight stitch. The neck and arm holes are sewn with a visible overlock stitching of which the loops of the stitching are loose enough that they can be pulled on and loosened with one’s fingers or when in use and can easily be snagged on something and ripped or pulled apart. These factors weigh in favour of flimsy construction and non-durability.(3) In terms of finishing touches, the vests have features that are indicative of flimsy construction such as loose ends of the stitching, small velcro tab closures and the looseness of the overlock stitching.(4) Work safety vests generally have styling and construction features that are considered well-made, such as a separate piece of trim that is sewn around the edges with sturdy stitching, a front opening with a substantial velcro or zippered closure, high visibility fabric, and strips of highly reflective material sewn onto the vests. However, the subject vests lack the trim around the edges and have overlock stitching instead and have loose threading along the end of the seam stitches, while the stitching of the conventional safety vests is tightly secured at the ends.
Interested parties may submit comments to CBP on this proposed action by 3 February.
Product: Lighting fixtures.
Nature of Notice: Proposal to revoke tariff classification ruling.
Current Classification: HTSUS subheading 9405.10.8020.
Proposed Classification: HTSUS subheading 9405.10.6020.
Link:(http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2012/vol46_01042011_no2/)
Summary: CBP is proposing to revoke NY N032539, dated 18 July 2009, in which it determined that a mainland Chinese wing reflector with a lamp holder designed for use in commercial greenhouses was classified as a household electric ceiling or wall lighting fitting under HTSUS 9405.10.8020 (3.9 percent duty). The subject lighting fixture is comprised of a rectangular sheet of highly polished light-weight aluminium with a series of bends forming a half cylinder shaped reflector, which incorporates a lamp holder. A steel hanging plate with sturdy hangers allows it to be suspended from the ceiling. CBP re-examined the evidence and is now proposing to classify these light fixtures as light fixtures of base metal other than brass, for other than household use, under HTSUS 9405.10.6020 (7.6 percent duty). Interested parties may submit comments to CBP on this proposed action by 3 February.
Product: Stacking drawers.
Nature of Notice: Proposal to revoke tariff classification ruling.
Current Classification: HTSUS subheading 3924.90.5600.
Proposed Classification: HTSUS subheading 9403.70.80.
Link:(http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2012/vol46_01042011_no2/)
Summary: CBP is proposing to revoke NY N042968, dated 26 November 2008, in which it determined that certain polystyrene rectangular plastic drawer units imported in different height sizes were classified as other household articles of plastics under HTSUS 3924.90.5600 (3.4 percent duty). Each drawer unit is designed to stack one on the other and has interlocking edges that secure the drawers to each other and locks them into place, thus forming a free standing drawer system. Upon further review, CBP believes that these items should be classified as other plastic furniture under 9403.70.80 (duty-free). Interested parties may submit comments to CBP on this proposed action by 3 February.
