In Binding Ruling Letter NY N279310, Customs and Border Protection classified a girl's upper body garment in heading 6109, HTSUS, specifically in subheading 6109.10.00, HTSUS, which provides for "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton." CBP has reviewed NY N279310 and has determined the ruling letter to be in error. It is now CBP's position that the girl's upper body garment is properly classified, in heading 6212, HTSUS, specifically in subheading 6212.10.90, HTSUS, which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other." Furthermore, in NY N279310, CBP determined that based on the classification of the girl’s upper body garment in heading 6109, HTSUS, specifically in subheading 6109.10.00, HTSUS, the girl’s upper body garment did not qualify for preferential tariff treatment under the United States-Peru Trade Promotion
Agreement. It is now CBP’s position that the girl's upper body garment, as properly classified in heading 6212, HTSUS, specifically in subheading 6212.10.90, HTSUS, meets the tariff shift requirement and qualifies for preferential tariff treatment under the PETPA.
Pursuant to 19 U.S.C. §1625(c)(1), CBP is proposing to revoke NY N279310 and to revoke or modify any other ruling not specifically identified to reflect the analysis contained in the proposed Headquarters Ruling Letter (“HQ”) H282945, set forth as Attachment B to this notice. Additionally, pursuant to 19 U.S.C. §1625(c)(2), CBP is proposing to revoke any treatment previously accorded by CBP to substantially identical transactions.
Before taking this action, consideration will be given to any written comments timely received. Comments must be received on or before February 9, 2018.
The proposed revocation, with full analysis, is available in U.S. Customs Bulletin, Vol. 52, No. 2, beginning on Page 28.
No comments:
Post a Comment