CLA-2 CO:R:C:T 950564
Wayne B. Barnett
President
EMC Innovations, Inc.
1252 Woodland Court
Joliet, IL 60436
RE: Modification of NYRL 866130; classification of "Mr.
Piddle Bib"; classifiable in Heading 6307
Dear Mr. Barnett:
This is in response to your request for reconsideration of
New York Ruling Letter (NYRL) 866130, which concerned the
classification of "Mr. Piddle Bib." A sample was submitted for
examination.
FACTS:
You have provided the following product description for the
submitted merchandise:
Concept: Mr. Piddle bib is a gag gift. The fun derives
from the real need for protection from piddle
stains, offset by the absurdity of wearing a
penal bib to a urinal with brightly colored
tie strings around the wearer's hips.
Design: A hinged box, with a title that compels the
reader to open it.
The box is hinged to make sure the box is
opened only one way...so the reader can read
the inside box lid while seeing the bib lying
in the bottom half.
Box
Outside
Graphics: Simulated tile with splashing drip of white or
gray.
Cover
Title: The Answer to Man's
Most Absorbing Problem...
Use Old English text or similar to convey
antiquity of problem. Also the ellipsis (...)
appears as drips, arching downward.
Inside
Lid:
Graphic: Stick figure of man wearing bib, happily
urinating.
Headline: Mr. Piddle Bib
Subhead
(Italic): "For happier spot-free peeing"
Inside
Box: A bib constructed of 7" diameter soft material,
fuzzy side out to impart image of "soft and
fuzzy".... A hole of approximately 1+ to 2
inches in diameter is cut near the top of the bib
and is trimmed with bias tape of red to wine
color. This same bias is tacked at the top of the
bib to form the hole and the bias is then sewn
into strings to imply the bib is to be tied around
the hips.
In NYRL 866130, dated August 29, 1991, the submitted
merchandise was classified under subheading 6114.30.3060 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other garments, knitted or
crocheted, of man-made fibers, other, other, men's or boys'.
You contend that this merchandise is properly classified as a
practical joke article, which is provided for in Heading 9505,
HTSUSA.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
9505, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 9505, HTSUSA, provides for, among other products,
practical joke articles. Webster's Third New International
Dictionary, Unabridged (1986) defines a practical joke as "a joke
whose humor stems from the tricking or abuse of an individual
placed somehow at a disadvantage." The Random House Dictionary
of the English Language, the Unabridged Edition (1983) defines a
practical joke as "a playful trick, often involving some physical
agent or means, in which the victim is placed in an embarrassing
or disadvantageous position." Although Mr. Piddle Bib may be
humorous, we do not believe that it places an individual at a
disadvantage. It does not meet the definition of a practical
joke article and, therefore, is not classifiable in Heading 9505.
Heading 6114, HTSUSA, provides for other garments, knitted
or crocheted. In Headquarters Ruling Letter (HRL) 088807, dated
August 9, 1991, we stated the following concerning whether an
article is classifiable as a garment:
... However, wearing apparel, which we believe to
be synonymous with garments, has been defined by the
courts to be articles worn by human beings for reasons
of comfort, decency, or adornment, Antonio Pompeo v.
United States, 40 Cust. Ct. 362, C.D. 2006 (1958), and
includes "articles worn for protection against the
elements and those worn for protection against more
localized conditions prevailing in the environment of
the home, workplace, school, or restaurant." Admiral
Craft Equipment Corp. v. United States, 82 Cust. Ct.
162, C.D. 4796 (1979).
The submitted merchandise is not intended to be worn. This
merchandise, therefore, cannot be considered a garment and is not
classifiable in Heading 6114.
Heading 6307, HTSUSA, provides for other made up articles.
The Explanatory Notes, the official interpretation of the HTSUSA
at the international level, state that Heading 6307 covers made
up articles of any textile material which are not included more
specifically in other headings of Section XI or elsewhere in the
Nomenclature. The submitted merchandise is a made up article of
textile material not more specifically provided for elsewhere in
the Nomenclature; consequently, it is classifiable in Heading
6307.
HOLDING:
Mr. Piddle Bib is classified under subheading 6307.90.9480,
HTSUSA, which provides for other made up articles, other, other,
other, other. The rate of duty is 7 percent ad valorem. No
textile category is currently assigned to merchandise classified
under this subheading.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying
NYRL 866130 to reflect the above classification effective with
the date of this letter. However, if after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within 30 days of the date of this letter.
This notice to you should be considered a modification of
NYRL 866130 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 866130 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
NYRL 866130 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it. If such a situation arises, your client may, at its
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division