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HQ 950564

March 13, 1992

CLA-2 CO:R:C:T 950564


TARIFF NO.: 6307.90.9480

Wayne B. Barnett
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.


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.

Graphics: Simulated tile with splashing drip of white or gray.

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.


Graphic: Stick figure of man wearing bib, happily urinating.

Headline: Mr. Piddle Bib

(Italic): "For happier spot-free peeing"

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.


Whether the submitted merchandise is classifiable in Heading 9505, HTSUSA?


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.


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.


John Durant, Director

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