This is Example 3 of grounds for an appeal that I prepared, to challenge CBP’s official answer, for an examinee who passed on appeal.

OCTOBER 2019 Test. Question 36

36. The dress is constructed of a knitted fabric which is composed wholly of man-made fibers. The dress features a floral print and is marked as “24 months.” You’ve been informed, and later confirmed, that the garment is for girls with a body height not exceeding 86 centimeters.

Within which ten digit subheading of Chapter 61 of the Harmonized Tariff Schedule of the United State (HTSUS) is the dress CLASSIFIED?

A. 6104.42.0020
B. 6104.43.1020
C. 6104.43.2020
D. 6110.30.3025
E. 6111.20.4000

CBP’s answer is “E” 6111.20.4000

APPEAL ARGUMENT

The question states that the dress is constructed of a knitted fabric which is composed wholly of man-made fibers. It features a floral print and is marked as “24 months” so it appears to be for a two-year-old baby girl. The question also states that the garment is for girls with a body height not exceeding 86 centimeters which is less than 3 feet height.

As per the HTSUS description, the classification 6111.20.4000 is for babies’ dresses of cotton whereas here the dress is stated to be composed wholly of man-made fibers. Cotton is a naturally occurring product grown by cotton farmers. It is not a man-made or artificial fiber. Therefore, CBP’s answer E. 6111.20.4000 is incorrect.
The heading 6104 covers women’s and girls’ garments. A two-year-old is a baby and not yet a girl or a woman. Answer choices A, B and C which all provide classification under heading 6104 are therefore ruled out.

The heading 6110 covers Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. These are winter garments or garments designed to be worn over other clothes by adults. A baby’s dress is not a similar article. Therefore D is incorrect.

6111.30 covers babies’ garments of synthetic fiber which is not an answer choice.
6111.90.10 covers babies’ garments of artificial fiber which is also not an answer choice.

Both synthetic and artificial are man-made fibers but there is not enough information in the question to distinguish. Since none of the answer choices appear to be correct, credit must be given to all candidates who answered this question incorrectly and filed appeals.

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