Since many of you are gearing up for the October 2011 Customs Broker Exam, we wanted to provide our readers with some challenging classification questions. Last week's question covered textiles and the answer and explanation can be found at the end of this article, after this week's new question.
What is the classification for a metal futon seat frame that folds flat to convert into a bed and is imported unassembled with wood slats but without the cushion?A. 9401.40.0000
B. 9403.50.9045
C. 9403.90.7080
D. 9403.90.8041
E. 9403.90.7080 and 9403.90.8041
Answer to August 8, 2011 Question
Answer: D 6104.63.2011
Chapter 63 Note 9
GRI 3B Essential character
Customs Ruling: N140076
The first thought might be to classify the costume as a festive article; however, the Court of Appeals in Rubie’s Costume Co. v. United States stated that flimsy, non-durable textile costumes are classified under 9505.90.6000. Textile costumes that are not flimsy and not non-durable are classified in Chapters 61 and 62. Since this costume is not flimsy and is durable, it cannot be classified under 9505.90.6000.
Answers A and B can be eliminated by reading Chapter 61 Note 9. Garments that cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. The costumes are unisex; therefore, they will be classified as women’s garments, eliminated the men’s garments in A and B.
Next we must determine whether the costume is classified based on the shirt or the pants. GRI 3(b) is used when goods are classifiable under two or more headings and have been put up in sets for retail sale. In that case, “the goods shall be classified as if they consisted of the material or component which gives them their essential character.” The durable pants are considered to give the set their essential character, thereby eliminating Answer C.
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