In Binding Ruling Letter NY N247420, of November 26, 2013, U.S. Customs and Border Protection ("CBP") classified rainwear consisting of an unlined jacket and a pair of trousers in heading 3926, Harmonized Tariff Schedule of the United States ("HTSUS"), specifically in subheading 3926.20.60, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit.” The rate of duty for that classification is zero. CBP has reviewed NY N247420 and has determined the ruling letter to be in error. It is now CBP’s position that the unlined jacket and trousers are properly classified, by operation of General Rule of Interpretation 1, in heading 6210, HTSUS, specifically in subheading 6210.10.90, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other.” The rate of duty for that classification is 16%.
Agathon Associates reported on this in July 2016.
This week Customs and Border Protection reported (CUSTOMS BULLETIN AND DECISIONS, VOL. 51, NO. 10, MARCH 8, 2017) that one comment was received in response to the notice and that after further review, they have determined that no modification of the subject ruling is necessary.
No comments:
Post a Comment