Background

The following proposed revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Oct. 12, 2022, Customs Bulletin and Decisions. Comments on these proposed changes are due by Nov. 11.

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.

Upholstery Fabrics

CBP is proposing 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). Ruling NY N319028 would be modified to reflect this change.

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 is proposing to reverse itself and conclude that the acrylic coatings are not visible to the naked eye because they (1) do not change the surface character of any of the fabrics, (2) neither impart a visible sheen nor create a visible pattern, (3) do not obscure the underlying weave of each fabric, (4) are not seen through the interstices of the weave when the fabric is held up to light, and (5) neither level nor smooth the fabrics as a result of their application.

Women’s Tops

CBP is proposing to reclassify 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). Ruling NY N324185 would be revoked to reflect this change.

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, an inside pouch below the waist that is sewn along one edge to the top’s inner seam, and a curved hemmed bottom.

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 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.

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