July 5 CBP Bulletin Revokes Rulings on Children's Vests and RV Rooftop Air Conditioners
In the July 5, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No.28), CBP published two notices of its revocation of its rulings and treatment regarding the tariff classification of children's vests and rooftop air conditioners.
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Revocations Are Effective Sept. 4
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after Sept. 4.
Children's 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. |
| New Ruling: HQ H105997 (dated 6/8/12), revokes NY N097116 (2010) |
| Old HTS/Rate: 6217.10.95, 14.6% (other clothing accessories of man-made fibers) |
| New HTS/Rate: 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. |
(See ITT's Online Archives 12011118 for summary of the proposed revocation of this ruling.)
Rooftop AC Unit for RVs
| 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. |
| New Ruling: HQ H008507 (dated 06/04/12), NY M87553 (2006) |
| Old HTS/Rate: 8415.82.01, 2.2% (Air conditioning machines, other than year-round units, incorporating a refrigeration unit, self contained type) |
| New HTS/Rate: 8415.20, 1.4% (air conditioning machines…of a kind used for persons, in motor vehicles) |
| Reason: By application of GRI 1 and 6, CBP states that the air conditioner is classified in subheading 8415.20. According to the Explanatory Notes, subheading 8415.20 covers equipment…which may also be fitted in other kinds of motor vehicles, for air conditioning the cabs or compartments in which persons are accommodated. |
(See ITT's Online Archives 11120608 for summary of the proposed revocation of this ruling.)