H304671

HQ H304671 March 28, 2022 OT:RR:CTF:FTM H304671 PJG CATEGORY: Classification TARIFF NO.: 9619.00 Diana Ferron PVH 200 Madison Avenue New York, New York 10016 RE: Revocation of NY N245655 and NY N100856; tariff classification of babies’ swimwear Dear Ms. Ferron: On September 12, 2013, U.S. Customs and Border Protection (“CBP”) issued to you New York Ruling Letter (“NY”) N245655. The ruling pertains to the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of two styles of babies’ swimwear, specifically, style numbers 7570512 and 7570513. We have since reviewed NY N245655 and determined it to be in error with respect to the classification of these products. Similarly, we have reviewed NY N100856, dated April 15, 2010, and determined it to be in error with respect to the classification of style GT210, which is a babies’ swim diaper. Accordingly, NY N245655 and NY N100856 are revoked. Specifically, NY N100856 is revoked by operation of law because it was issued before heading 9619, HTSUS, was introduced. It is now CBP’s position that style numbers 7570512, 7570513, and GT210 are classified in heading 9619.00, HTSUS. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on February 23, 2022, in Volume 56, Number 7, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N245655, styles 7570512 and 7570513 are described as follows: Style 7570512 and Style 7570513 are babies’ swimwear with an interior diaper component. The outer shells and interior linings of both garments are constructed of polyester knit fabric. Between the outer shells and the interior linings is an interior layer of thin nylon woven fabric that has a polyurethane coating. The lining assists in preventing waste and bacteria from getting into the water. Style 7570512 is for boys. It has swim trunk styling and a fully elasticized waistband. The interior panty section is sewn into the interior waistband and has elasticized fabric at the leg openings. Style 7570513 is for girls. It has panty styling, a fully elasticized waistband with fabric bow and elasticized fabric at the leg openings. Both styles will be imported in babies’ sizes 6 to 18 months. In NY N245655, CBP classified styles 7570512 and 7570513 in subheading 6111.30.5070, HTSUSA, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” In NY N100856, style GT210 is described as follows: Style GT210 is a babies’ swim diaper consisting of an outer shell and a detachable inner shell. The outer shell is constructed from 92% cotton, 8% spandex knit jersey fabric. The outer shell features elasticized leg openings, an elasticized waistband with hook and loop closures that fasten at the front of the diaper onto hook and loop strips, an embroidered g and ruffles on the front of the diaper. The detachable inner shell is constructed of a nylon woven polyurethane coated material and is held in place by four plastic snaps. The essential character of the garment is imparted by the knit outer shell. In NY N100856, CBP classified style GT210 in subheading 6111.20.6070, HTSUSA, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other.” ISSUE: Whether the subject babies’ swimsuits are classifiable in heading 6111, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted,” or in heading 9619.00, HTSUS, which provides for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material.” LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The HTSUS provisions under consideration are as follows: 6111 Babies’ garments and clothing accessories, knitted or crocheted: 9619.00 Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Note 6 to Chapter 61 provides as follows: For the purposes of heading 6111: The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 centimeters; Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) 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. See id. The EN to GRI 3(b) states, in pertinent part: (VI) This second method relates only to : (i) Mixtures. (ii) Composite goods consisting of different materials. (iii) Composite goods consisting of different components. (iv) Goods put up in sets for retail sales. It applies only if Rule 3 (a) fails. (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. (IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. * * * (X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which : (a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within th

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The HTSUS provisions under consideration are as follows:6111 Babies’ garments and clothing accessories, knitted or crocheted:9619.00 Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material:GRI 3(a) and (b) provide as follows:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Note 6 to Chapter 61 provides as follows: For the purposes of heading 6111: The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 centimeters; Art