[Federal Register Volume 59, Number 232 (Monday, December 5, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-29832]
[[Page Unknown]]
[Federal Register: December 5, 1994]
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DEPARTMENT OF THE TREASURY
Tariff Classification of Water Resistant Garments With Non-Water
Resistant Hood
AGENCY: U.S. Customs Service, Department of Treasury.
ACTION: Proposed change of practice; solicitation of comments.
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SUMMARY: Pursuant to section 177.10(c)(1) of the Customs Regulations
(19 CFR 177.10(c)(1)), this notice advises the public that Customs
proposes a change of practice regarding the classification of imported
merchandise consisting of water resistant jackets with non-water
resistant hoods, under the Harmonized Tariff Schedule of the United
States (HTSUS).
Customs has rules in the past that water resistant garments with
non-water resistant hoods were classified as water resistant garments
as per the terms of Chapter 62, HTSUS.
After a thorough review of the issue, it is Customs opinion that
the permanently attached hood of a garment is an integral part of the
garment as a whole. As such, if the hood is not similarly coated (in
the same manner as the jacket), the garment is precluded from
classification as a water resistant garment. The result of this
proposed change of practice would be an increase in the rate of duty on
the subject merchandise.
By this action, those rulings which are inconsistent with our
current practice would be revoked. Before adopting this proposed
change, consideration will be given to any written comments timely
submitted in response to publication of this document.
DATES: Comments must be received on or before February 3, 1995.
ADDRESSES: Written comments (preferably in triplicate) may be addressed
to U.S. Customs Service, Office of Regulations and Rulings, Attention:
Regulations Branch, 1301 Constitution Avenue, N.W., (Franklin Court),
Washington, D.C., 20229. Comments submitted may be inspected at the
Regulations Branch, Office of Regulations and Rulings, located at
Franklin Court, 1099 14th St., NW., Suite 4000, Washington, D.C.
FOR FURTHER INFORMATION CONTACT: Josephine Baiamonte, Textile
Classification Branch, (202) 482-7050.
SUPPLEMENTARY INFORMATION:
Background
Classification of merchandise under the Harmonized Tariff Schedule
of the United States (HTSUS) is in accordance with the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative
chapter notes.
Chapter 62, HTSUS, provides for articles of apparel and clothing
accessories not knitted or crocheted. Additional U.S. Note 2 to Chapter
62, HTSUS, in addressing the term ``water resistant'', refers to
garments classified within certain subheadings of the chapter. On
separate occasions, Customs determined that the hood was a peripheral
aspect of the garment. Accordingly, when a water resistant analysis was
conducted, no consideration was given to the hood, i.e., whether it was
or was not water resistant.
Several rulings were issued following this rationale. See DD
888234, DD884731, NY 887628 and NY 874163. This list may not be
exhaustive. There may be others issued by Customs in the various
Customs districts.
Proposed Change of Practice
As a result of our reexamination of the issue we find that
Additional U.S. Note 2 to Chapter 62, HTSUS, has not been applied to
its proper effect. There is nothing in the language of that Note which
suggests that only a portion of a garment be made water resistant in
order for the entire garment to be classifiable as water resistant. The
test, as it is written, applies to the complete garment. On water
resistant garments, the hood contributes materially to the garment's
usefulness and, essentially, is an integral part of the garment itself.
The hood adds significant additional protection to the wearer in times
of inclement weather.
This change in practice only relates to water resistant garments
with non-water resistant hoods that are an integral part of the garment
(i.e. permanently attached to the garment).
Authority
This notice is published in accordance with section 177.10, Customs
Regulations (19 CFR 177.10).
Comments
Before adopting this proposed change in practice, consideration
will be given to any written comments timely submitted to Customs.
Comments submitted will be available for public inspection in
accordance with the Freedom of Information Act (5 U.S.C. 552), section
1.4, Treasury Department Regulations (31 CFR 103.11(b)), on regular
business days between the hours of 9:00 a.m. and 4:30 p.m. at the
Office of Regulations and Rulings, Franklin Court, 1099 14th Street,
N.W., Suite 4000, Washington, D.C.
George J. Weise,
Commissioner of Customs.
Approved: November 16, 1994.
Dennis M. O'Connell,
Acting Deputy Assistant Secretary of the Treasury.
[FR Doc. 94-29832 Filed 12-2-94; 8:45 am]
BILLING CODE 4820-02-P
