CBP Issues New ICP on Coated and Water Resistant Apparel
U.S. Customs and Border Protection has issued a new informed compliance publication entitled, What Every Member of the Trade Community Should Know About: Classification of Coated and Water Resistant Apparel.
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This publication was prepared by the National Commodity Specialist Division of Regulations and Rulings and provides guidance on the Harmonized Tariff Schedule (HTS) classification of coated and water resistant apparel items.
Coated and Water Resistant Apparel Provisions Frequently Misunderstood
According to CBP, two of the most frequently misunderstood areas in the HTS classification of wearing apparel are the coated and the water resistant provisions. This misunderstanding derives largely from similarities in the construction and use of coated and water resistant articles, the similar duty rate structure of these provisions, and the fact that a particular garment may be equally well described by both provisions.
CBP adds that it is perhaps inevitable that these similarities cause people to use the terms "coated" and "water resistant" interchangeably, adding to the misunderstanding of each. Nevertheless, even though the provisions are similar in many ways, there are numerous important differences.
Overview of the ICP
This ICP covers the following topics (see ICP for details):
- Introduction
- Superseding Chapter Note
- Visibly Coated
- Use of Magnification
- Completely Obscured
- Laminated or Bonded Construction
- Chapter 61 v. Chapter 62
- Shell v. Lining
- Types of Garments and Fiber Content
- Treatment of Down-Filled
- Quilting and Embroidery
- "Made Up": General Rules of Interpretation (GRI) 1 v. GRI 3
- Water Resistance and Essential Character
- Pile
- Flock
- Water Resistance Testing
- Conclusion
- Additional Information
ICP Provided for Informational Purposes Only
CBP states that the information provided in this publication is for general information purposes only. CBP cautions that because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under CBP Regulations, 19 CFR Part 177, or obtain advice from an expert (such as a licensed Customs Broker, attorney or consultant) who specializes in customs matters. Reliance solely on the general information in this ICP may not be considered reasonable care.
ICP on coated and water resistant apparel (dated January 2008) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/apparel_coated.ctt/apparel_coated.pdf