Customs Proposed Change to Classification of Certain Garments

Customs and Border Protection is proposing a change to how certain apparel articles are classified that could substantially increase import duties on these articles. The change relates to garments containing two textile fibers present in equal amounts, i.e., 50/50 blends. Textile articles are classified according to the chief weight fiber in the article. If no one fiber predominates, as in a 50/50 blend there are two classifications that equally describe the article, the rule used to choose which of the two to use is to use the classification that comes last in numeric order. For example in the past CBP made the following rulings --

• Men's shorts of 50% linen and 50% rayon could be classified at 6203.43.80 (other textile materials) with rate of duty of 27.9% or 6203.49.80 (synthetic) with rate of duty of 2.8%, CBP classified at 6203.49.80, with rate of duty of 2.8%.
• Men's shirts of 50% linen and 50% rayon could be classified at 6205.30.20 (man-made fiber) with rate of duty of 29.1 center/kg + 25.9% or 6205.90.40 (other textile materials) with rate of duty of 2.8%, CBP classified at 6205.90.40, with rate of duty of 2.8%.
• Men's sweater of 50% cotton and 50% silk could be classified at 6110.20.20 (cotton) with rate of duty of 16.5% or 6110.90.90 (other textile materials) with rate of duty of 6%, CBP classified at 6110.90.90, with rate of duty of 6%.
• A knit tunic of 50% wool and 50% silk could be classified at 6110.11.00 (wool) with rate of duty of 16% or 6110.90.00 (other textile materials) with rate of duty of 6%, CBP classified at 6110.90.90, with rate of duty of 6%.

In each case CBP ruled for the classification that came numerically last within the subheading that described the article.

Now CBP has taken a fresh look at the General Rules of Interpretation and is proposing to reverse those rulings and change the way articles of 50/50 composition are classified.

Here are the relevant rules

Note 2 (A) to Section XI, HTSUS, provides: Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

* * *

Subheading Note 2 (A) to Section XI, HTSUS, provides: Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.

READ MORE

To see the CBP proposal Click HERE

It is now CBP's position that an apparel article of 50/50 composition be classified according to which fabric classification comes last numerically. So, in the case of the linen (Chapter 53) / rayon (Chapter 54 or 55) blend, they classify as rayon. In the case of silk (Chapter 30) / Cotton (Chapter 52) they classify as cotton. In the case of silk (Chapter 50) / wool (Chapter 51) they classify as wool.

The result of this change is that in each of the cases above, and similar ones, the higher duty will apply.

Note this change affects classification of apparel and home textiles of 50/50 blends. It does not affect the classification of fiber, yarn, or fabric.

AGATHON ASSOCIATES NOTES

1. Even if these proposed change goes through, they still have the wrong classification in the case of the linen/rayon shorts. Under this proposed way of classifying, they would be at 6203.49.05 for artificial fiber, not 6203.43.90 (synthetic). The rate of duty is the same either way, 27.9%

2. This is why Agathon Associates always discourages clients from importing goods of 50/50 blend of two textile fibers. Aside from this proposed change in classification, it is a bad idea. A small inadvertent variance in the manufacturing process can easily shift your goods from the expected classification to another classification that could affect the rate of duty. Such inadvertent variance could also result in the content of the goods not agreeing with the product labeling, which is a violation of the Federal Trade Commission labeling laws.