Dec 28 CBP Bulletin Proposes to Revoke Ruling on Men's Bonded Vests
In the December 28, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 1), CBP published a notice that proposes to revoke a ruling and similar treatment regarding the tariff classification of a men's bonded vest.
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Comments on Proposed Revocation Due January 27
CBP states that before taking this action, consideration will be given to any written comments received by January 27, 2012. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocation, 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 Revocation
CBP is proposing to revoke the ruling 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.
Men's Bonded Vest
| Item: Men's bonded vest. It is composed of three layers of bonded fabric. The outer layer is a woven fabric that is 92% polyester and 8% spandex. The middle layer is composed of thermoplastic polyurethane and the inner layer is a knit fabric that is 100% polyester. |
| Current: 6110.30.3030, 32% (men's knitted or crocheted vest) |
| Proposed: 6211.33.0054, 16% (other garment of man-made fibers) |
| Reason: CBP previously classified the vests in Chapter 61 (knitted or crocheted apparel) according to the vests' inner layer of knit fabric. However, CBP states that an article of apparel that consists of multiple layers of fabric is a composite article classified based on the material of the outer layer, subject to any exceptions for parts or accessories that materially contribute to the article's usefulness and impart the essential character. In this case, CBP states that there are no such parts or accessories. As the outer layer is woven and of polyester and spandex fabric, both man-made fibers, CBP finds the vest is classified under Chapter 62 (woven apparel) and specifically provided for under subheading 6211.33.00 as other men's or boys' garments of man-made fibers. |
| Proposed for revocation: NY N084077 (2010) |
| Proposed new ruling: HQ H136897 |