Customs Bulletin And Decisions, Vol. 53, No. 40, November 6, 2019, contains two items of interest--
Proposed Modification Of Twelve Ruling Letters And Proposed Revocation Of Two Ruling Letters And Proposed Revocation Of Treatment Relating To The Tariff Classification Of Garments With Overlays. In this very complex case garments were constructed of both knitted and woven fabric in the same garment making it difficult to determine which fabric imparts the essential character. Further there was the question of whether the overlay fabric "constitutes more than mere trimming."
Proposed Modification Of Three Ruling Letters And Proposed Revocation Of Treatment Relating To The Tariff Classification Of Women’s Shirts With Partial Openings And No Means Of Closure. In this case the garments might be classified as shirts, sweaters, or in a basket classification of "other" garments. Specifically, at issues was "Is a means of closure necessary for garments of heading 6106, HTSUS?"
In such complex cases CBP often consults the Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") which constitute the "official interpretation of the Harmonized System" at the international level. (See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).) While neither legally binding nor dispositive, the ENs "provide a commentary on the scope of each heading" of the HTSUS and are "generally indicative of [the] proper interpretation" of these headings. However, the Harmonized System ("HS") itself, and the U.S. tariff schedule that is based on the HS, the ENs are available only for purchase, and they are quite expensive, 749 Euro. And, as they are periodically updated, that is a recurring cost.
No comments:
Post a Comment