Classification Change Finalized for Women’s Top, Withdrawn for Upholstery Fabric

Women’s Top

In the April 19, 2023, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying a certain woman’s top as a cotton blouse under HTSUS 6206.30.30 (15.4 percent duty) rather than as a cotton garment under HTSUS 6211.42.1056 (8.1 percent duty).

The item at issue is constructed from 100 percent cotton woven fabric and has a right over left full front opening with seven button closures, a pointed collar, long sleeves with button cuffs, a single chest pocket, a curved hemmed bottom, and an inside pouch below the waist that is sewn along one edge to the top’s inner seam.

CBP states that garments with pockets below the waist are precluded from classification in heading 6206 but that the inside pouch on this garment does not constitute a pocket. Pockets are used for carrying small items, CBP states, but in this case the pouch’s construction (it is flimsy, lacks any means of secure closure, and is attached to the garment by a mere two-inch seam) and position (at the garment’s lower inner seam, which makes it difficult to access) render it futile, and a consumer would not reasonably utilize it to hold or carry articles.

(CBP notes that several commenters expressed concern that it is applying a subjective “actual use” determination in its ruling but responds that this is not the case because it is not requiring the wearer to actually use a pocket to carry objects. However, CBP adds that, based on dictionary definitions, pockets must be not only capable of but also intended for carrying objects.)

Ruling HQ H326573 will revoke ruling NY N324185 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after June 18.

Upholstery Fabric

CBP has withdrawn a proposal to reclassify three woven upholstery fabrics as woven fabrics under HTSUS 5407.53.2060 (12 percent duty), HTSUS 5407.73.2060 (8.5 percent duty), or HTSUS 5515.12.0090 (12 percent duty) rather than as fabrics coated with plastics under HTSUS 5903.90.25 (7.5 percent duty).

The items at issue are woven fabrics composed (1) wholly of polyester textured filament yarns of different colors, (2) of 54 percent polyester filament yarns and 46 percent polypropylene filament yarns, or (3) wholly of polyester yarns of different colors, of which 72 percent is staple fibers and 28 percent is filament yarns. Each of these fabrics has an acrylic coating applied to the reverse side.

CBP had proposed to reverse itself and conclude that the acrylic coatings are not visible to the naked eye, but CBP now states that it needs to further reconsider this issue.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.