Newly Released CBP HQ Rulings on April 14
The Customs Rulings Online Search System (CROSS) was updated April 14 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):
H318562: Articles for the handicapped; Subheading 9817.00.96; Ladies’ Tunic Top
| Ruling: The ladies’ tunic is eligible for duty-free treatment within subheading 9817.00.96, Harmonized Tariff Schedule of the U.S., which provides for as “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons ... other.” |
| Issue: Whether the subject tunic is eligible for duty-free treatment under subheading 9817.00.96 |
| Item: A women’s long sleeved tunic top which consists of three panels: one front panel and two back panels that overlap each other and are secured by two magnetic closures at the top of each shoulder. The overlapping back panels are otherwise open, except for the magnetic shoulder closures, for ease of dressing. In addition to the rear opening of the garment, there is rouching built into the sleeves with elastic that helps to keep the sleeves in place when pushed up. This is intended to prevent the sleeves from getting caught on or dirtied by wheelchair wheels. The garment is constructed of 60% organic cotton; 27% bamboo and 3% elastane knit. The garment is designed for people with permanent disabilities, such as with limited dexterity due to arthritis or Parkinson’s disease, enabling the wearer to dress themselves with ease. If the individual is a paraplegic or quadriplegic, the design enables the caregiver to dress the person from a seated position. |
| Reason: In this case, the overlapping back panels coupled with the shoulder magnets are significant adaptations that render the tunic to be an adaptive garment of subheading 9817.00.96. While CBP has determined that magnetic closures for garments have become mainstream in their use, CBP believes that the tunic’s magnets are useful as they facilitate closure of the tunic at the top of the overlapping back panels. The placement of the magnets on the garment at the top of the shoulder in conjunction with the overlapping back panels makes the subject tunic specially designed and sold for use by the handicapped community. Overlapping back panels are not a common style in mainstream tunics. |
| Ruling Date: July 20, 2022 |
H313790: Articles for the handicapped; Subheading 9817.00.96; SHERO Goodnight Leaks Thong, Bikini and Hipster Cut Panties
| Ruling: The three garment cuts are ineligible for duty-free treatment under subheading 9817.00.96.. |
| Issue: whether the three garments at issue are eligible for duty-free treatment under subheading 9817.00.96. |
| Items: Three styles of panties constructed from 87% nylon, 13% spandex knit fabric. The gusset linings are constructed of 92% polyester, 8% spandex. The waist and leg openings are elasticized. Counsel claims the articles are designed for urinary incontinence and have gussets infused with natural bamboo and coffee fibers for odor control. The garments are described as leak proof, bacteria resistant, ultra-thin and breathable. They are designed for reuse. |
| Reason: On balance, the garments do not meet the five factors adopted by the CAFC to meet the standard of being “specially designed” for the use or benefit of persons with chronic severe, chronic incontinence to an extent greater than for the general public. |
| Ruling Date: Sept. 29, 2022 |