Newly Released CBP HQ Rulings on April 26

April 27, 2023 by Ben Perkins|Customs Rulings

The Customs Rulings Online Search System (CROSS) was updated April 26 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):

H329396: Tariff classification of Paddling Apparel from Thailand

Ruling: The four styles of paddling apparel at issue are classified under subheading 6113.00.90, as “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other.” The duty rate is 7.1%

Issue: What is the tariff classification of the four styles of paddling apparel?

Items: (1) A pair of paddling shorts constructed from neoprene laminated fabrics. The waist, the back panel extending to the seat, and thigh cuffs are constructed from a two-layer laminated fabric consisting of an outer layer of 100% nylon knit fabric bonded to an inner layer of neoprene that has been coated with a synthetic rubber. (2) A pair of paddling pants constructed from neoprene laminated fabrics. The waist, the back panel extending to the seat, and ankle cuffs are constructed from a two-layer laminated fabric consisting of an outer layer of 100% nylon knit fabric bonded to an inner layer of neoprene that has been coated with a synthetic rubber. (3) A pair of paddling pants constructed from neoprene laminated fabrics. The waist and the back panel extending to the seat are constructed from a two-layer laminated fabric consisting of an outer layer of 100% nylon knit fabric bonded to an inner layer of neoprene that has been coated with a synthetic rubber. The balance of the first three garments is constructed from a three-layer laminated fabric consisting of a layer of 100% nylon knit fabric, a middle layer of neoprene, and an inner layer of 100% nylon knit fabric. The three-layer laminated fabric appears to exceed 60% of the visible surface area of the garment. (4) A paddling top constructed from neoprene laminated fabrics. The sleeves, shoulders, upper back, and underarms extending to the middle of the side panel (gusset) are constructed from a two-layer laminated fabric consisting of an outer layer of neoprene bonded to an inner layer of 100% nylon knit fabric. The neoprene layer is completely coated with a synthetic rubber. The balance of the garment is constructed from a three-layer laminated fabric consisting of a layer of 100% nylon knitted fabric, a middle layer of neoprene, and an inner layer of 100% nylon knit fabric. No one component exceeds 60% of the visible surface area of the garment, though the three-layer laminated fabric accounts for 58% of the visible surface area of the garment.

Reason: Each of the four styles is composed primarily of a three-layer laminated fabric classified under heading 5906.

Ruling Date: April 24, 2023

H329045: Tariff Classification and DR-CAFTA Preference Eligibility of Waterproof Rubber Boots for Children

Ruling: (1) The boots are properly classified under subheading 6401.92.9060 as “waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other.” (2) The boots, will not qualify as originating goods under DR-CAFTA, the U.S.-Central America Free Trade Agreement, including the Dominican Republic.

Issues: (1) whether the rubber children’s boots are properly classified under subheading 6401.92.9060; and (2) whether the rubber children’s boots are eligible for preferential tariff treatment under DR-CAFTA

Item: The “Pink Fizz” model of child waterproof boot composed of a rubber sole and rubber upper. The merchandise is a closed-toe boot that extends to the mid-calf, covering the ankle but falling below the knee. The boot is constructed from a molded upper and outer sole made from rubber and is lined with a polyester textile.

Reason: The regional value content of 54.837% is below the 55% regional value content required for subheading 6401.92.9060 in the tariff shift rule set forth in GN 29(n).

Ruling Date: April 12, 2023