Federal Register / Vol. 60, No. 72 / Friday, April 14, 1995 / Notices 19111

for investors whose book-entry,

registered and/or savings bond accounts

are held directly with the Treasury.

(9) Provides policy direction and

exercises general oversight

responsibility for the nationwide

network of institutions authorized to

issue and redeem savings bonds.

6. Authority. Treasury Order 101–05,

‘‘Reporting Relationships and

Supervision of Officials, Offices and

Bureaus, Delegation of Certain

Authority, and Order of Succession in

the Department of the Treasury.’’

7. Cancellation. Treasury Directive

27–02, ‘‘Organization and Functions of

the Fiscal Service,’’ dated August 3,

1992, is superseded.

8. Expiration Date. This Directive

expires three years after the date of

issuance unless canceled or superseded

prior to that date.

9. Office of Primary Interest. Office of

the Fiscal Assistant Secretary.

Gerald Murphy,

Fiscal Assistant Secretary.

[FR Doc. 95–9245 Filed 4–13–95; 8:45 am]

BILLING CODE 4810–25–P

Customs Service

Receipt of Domestic Interested Party

Petition Concerning the Classification

of 1.25 Ounce Nonwoven Disposable

Polypropylene Protective Coveralls

AGENCY: Customs Service, Department

of the Treasury.

ACTION: Notice of receipt of domestic

interested party petition; solicitation of

comments.

SUMMARY: Customs has received a

petition submitted on behalf of a

domestic interested party concerning

the tariff classification of 1.25 ounce

nonwoven disposable polypropylene

protective coveralls.

The petitioner challenges Customs

classification of the subject garments

under subheading 6210.10.5000,

Harmonized Tariff Schedule of the

United States (HTSUS), which provides

for ‘‘[G]arments made up of fabrics of

heading 5602 or 5603: other: nonwoven

disposable apparel designed for use in

hospitals, clinics, laboratories or

contaminated areas.’’ The petitioner

states that these types of garments do

not provide adequate protection to be

considered true protective apparel, and

advocates classification under

subheading 6210.10.9010, HTSUS,

which provides for ‘‘[G]arments made

up of fabrics of heading 5602 or 5603:

other: other: other * * * overalls and

coveralls’’ which do not qualify as

apparel designed for use in hospitals,

clinics, laboratories or contaminated

areas.

The petitioner challenges Customs

interpretation of the term ‘‘designed for

use in hospitals, clinics, laboratories or

contaminated areas’’ for purposes of

classifying garments within subheading

6210.10.5000, HTSUS. This document

invites comments regarding the

correctness of Customs classification of

1.25 ounce nonwoven disposable

polypropylene protective coveralls as

garments designed for such uses.

DATES: Comments must be received on

or before June 13, 1995.

ADDRESSES: Comments (preferably in

triplicate) may be submitted to the U.S.

Customs Service, Office of Regulations

and Rulings, Regulations Branch,

Franklin Court, 1301 Constitution

Avenue, N.W., Washington, D.C. 20229.

Comments may be viewed at the Office

of Regulations and Rulings, Franklin

Court, 1099 14th Street, N.W., Suite

4000, Washington, D.C. 20005.

FOR FURTHER INFORMATION CONTACT:

Suzanne Karateew, Commercial Rulings

Division, U.S. Customs Service, (202)

482–4047.

SUPPLEMENTARY INFORMATION:

Background

Pursuant to section 516, Tariff Act of

1930, as amended (19 U.S.C 1516), a

petition has been filed by a domestic

interested party concerning the

classification of 1.25 ounce nonwoven

disposable polypropylene protective

coveralls.

Heading 6210, Harmonized Tariff

Schedule of the United States (HTSUS),

provides for ‘‘[G]arments, made up of

fabrics of heading 5602, 5603, 5903,

5906 or 5907.’’ Heading 5603, HTSUS,

provides for nonwoven fabrics. As the

subject garments are made from

nonwoven fabric, they are classifiable

within heading 6210, HTSUS. The

determinative issue is whether the

subject garments are classifiable under

subheading 6210.10.5000, HTSUS,

which provides for ‘‘[G]arments made

up of fabrics of heading 5602 or 5603:

other: nonwoven disposable apparel

designed for use in hospitals, clinics,

laboratories or contaminated areas,’’ or

under subheading 6210.10.9010,

HTSUS, which provides for ‘‘[G]arments

made up of fabrics of heading 5602 or

5603: other: other: other * * * overalls

and coveralls’’ which do not qualify as

apparel designed for use in hospitals,

clinics, laboratories or contaminated

areas. Subheading 6210.10.5000,

HTSUS, carries a duty of 5.6 percent ad

valorem and does not have an attendant

textile category number. Subheading

6210.10.9010, HTSUS, carries a duty of

16.9 percent ad valorem and has a

textile category number of 659.

The petitioner challenges Customs

classification of these types of garments

under subheading 6210.10.5000,

HTSUS, and asserts that they do not

provide adequate protection to be

considered true protective apparel.

Specifically, the petitioner notes that

1.25 ounce nonwoven disposable

polypropylene coveralls are not

designed for use in hospitals, clinics,

laboratories or contaminated areas

because they are not impermeable to air

or liquid borne contaminants, they are

not chemical resistant, they do not

retard bacterial growth, they do not have

a slick surface nor high tensile/tear

strength, and they are not puncture and

abrasive resistant.

Customs will classify a garment as

‘‘designed for use in hospitals, clinics,

laboratories or contaminated areas’’ if it

has an established commercial

acceptability for such uses. A

determination of whether a garment

provides sufficient protection from

exposure to contaminants is not within

the purview of the Customs Service, and

it is the marketplace or regulatory

agencies which will determine whether

a garment offers adequate protection for

its intended purpose. Customs has

previously determined whether a

garment will qualify for classification as

a protective garment of subheading

6210.10.5000, HTSUS, on the basis of

the garment’s physical design and

properties, as well as how it is

marketed, advertised or sold. The

garments submitted to this office as

representative samples of 1.25 ounce

nonwoven disposable polypropylene

coveralls possess design features

indicative of protective wear: 5 attached

boots, elastic wrist closures, and

attached hood with elasticized edges. It

is Customs opinion that garments such

as these will adequately serve as

protective apparel in some situations

(i.e., asbestos removal), but not in all.

We note that the term ‘‘designed for use

in hospitals, clinics, laboratories or

contaminated areas’’ covers a multitude

of environmental situations and no

specific set of requirements or standards

can be adopted as the only criteria to be

used in determining whether a garment

offers adequate protection for purposes

of classification within subheading

6210.10.5000, HTSUS.

Comments

Pursuant to section 175.21(a),

Customs Regulations (19 CFR 175.21(a)),

before making a determination on this

matter, Customs invites written

comments from interested parties on

this issue. The petition of the domestic
19112 Federal Register / Vol. 60, No. 72 / Friday, April 14, 1995 / Notices

interested party, as well as all comments

received in response to this notice, will

be available for public inspection in

accordance with the Freedom of

Information Act (5 U.S.C. 552), section

1.4, Treasury Department Regulations

(31 CFR 1.4), and section 103.11(b),

Customs Regulations (19 CFR

103.11(b)), on regular business days

between the hours of 9:00 a.m. and 4:30

p.m. at the Regulations Branch, U.S.

Customs Service, Office of Regulations

and Rulings, Franklin Court, 1099 14th

Street, N.W., suite 4000, Washington,

D.C. 20005

Authority

This notice is published in

accordance with § 175.21(a), Customs

Regulations (19 CFR 175.21(a)).

Approved: March 24, 1995.

Michael H. Lane,

Acting Commissioner of Customs.

Dennis M. O’Connell,

Acting Deputy Assistant Secretary of the

Treasury.

[FR Doc. 95–9215 Filed 4–13–95; 8:45 am]

BILLING CODE 4820–02–P

Internal Revenue Service

Information Reporting Program

Advisory Committee Meeting

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of Open Meeting of the

Information Reporting Program

Advisory Committee.

SUMMARY: In 1991 the IRS established

the Information Reporting Program

Advisory Committee (IRPAC). The

primary purpose of IRPAC is to provide

an organized public forum for

discussion of relevant information

reporting issues between the officials of

the IRS and representatives of the payer

community. IRPAC offers constructive

observations about current or proposed

policies, programs, and procedures and,

when necessary, suggests ways to

improve the operation of the

Information Reporting Program.

There will be a meeting of IRPAC on

Tuesday and Wednesday, May 9 & 10,

1995. The meeting will be held in room

3313 of the Internal Revenue Service

Building. The building is located at

1111 Constitution Avenue, Northwest,

Washington, DC. The meeting will begin

at 9:30 a.m., on both days, concluding

about mid-day on the 10th. Topics to be

discussed are listed along with a

summarized version of the agenda.

Summary Agenda for Meeting on May 9 &

10, 1995

Tuesday, May 9, 1995

9:30 Public Meeting Opens

11:30 Break for Lunch

1:00 IRPAC Presentations Continue

4:00 Adjourn for the Day

Wednesday, May 10, 1995

9:30 Public Meeting Reconvenes

12:00 Adjourn

The topics that will be covered are as

follows:

1. Nonresident Alien Task Force

Update

2. Retirement Payments to

Nonresident Aliens

3. Form 4224 Issues—Notional

Principal Contacts

4. Harmonization of Rules for Forms

W–8 and W–9

5. Single Tax and Wage Reporting

System Update

6. Document Receipt and Record

Retention

7. Penalty Notice Update

8. Announcement of IRP Quality

Supplier Awards

9. Circular E and Supplement for Large

Employers

10. Update on MCC Seminars

11. Coordination with Payers on

Changes to IRP Forms

12. Form 1099R and 5498 Instructions

13. Fire at Martinsburg Computing

Center Satellite Facility

14. IRS Legislative Update

15. Discharge of Indebtedness Reporting

Update

16. Special Rule for Taxation of Certain

Employee Benefits

17. Identifying the Payee

18. Reporting on Construction Loan

Disbursements

Note: Last minute changes to the topics

under discussion are possible and could

prevent advance notice.

SUPPLEMENTARY INFORMATION: IRPAC

reports to the National Director, Service

Center Compliance, who is the

executive responsible for information

reporting and is charged with its

systemwide planning and improvement.

IRPAC is instrumental in providing

advice to enhance the IRP Program.

Increasing participation by external

stakeholders in the planning and

improvement of the tax system will help

achieve the goals of increasing

voluntary compliance and reduction of

burden. IRPAC is currently comprised

of 21 representatives from various

segments of the private sector payer

community. IRPAC members are not

paid for their time or services, but

consistent with Federal regulations,

they are reimbursed for their travel and

lodging expenses to attend two meetings

each year.

DATE: The meeting, which will be open

to the public, will be in a room that

accommodates approximately 75

people, including members of IRPAC

and IRS officials. Seats are available to

the public on a first-come, first-served

basis. In order to get your name on the

building access list, notification of

intent to attend this meeting must be

made with Ms. Tommie Matthews no

later than May 5, 1995. Ms. Matthews

can be reached at 202–622–5620 (not a

toll-free number). Notification of intent

to attend should include your name,

organization and phone number.

ADDRESSES: If you would like to have

IRPAC consider a written statement,

please write to Kate LaBuda at IRS,

Office of Service Center Compliance,

CP:CO:SC:P, room 2013, 1111

Constitution Avenue, NW., Washington,

DC 20224.

FOR FURTHER INFORMATION CONTACT:

To give notification of intent to attend

this meeting, call Ms. Tommie

Matthews at 202–622–5620 (not a tollfree number). For information about

IRPAC, in general, or about the agenda

for this meeting, call Kate LaBuda at

202–622–3404 (not a toll-free number).

Dated: April 7, 1995.

Larry Faulkner,

Director, Office of Payer Compliance, Service

Center Compliance.

[FR Doc. 95–9286 Filed 4–13–95; 8:45 am]

BILLING CODE 4830–01–U

Tax on Certain Imported Substances

(Ethyl Acetate); Notice of

Determination

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice.

SUMMARY: This notice announces a

determination, under Notice 89–61, that

the list of taxable substances in section

4672(a)(3) will be modified to include

ethyl acetate.

EFFECTIVE DATE: This modification is

effective July 1, 1990.

FOR FURTHER INFORMATION CONTACT:

Tyrone J. Montague, Office of Assistant

Chief Counsel (Passthroughs and

Special Industries), (202) 622–3130 (not

a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

Under section 4672(a), an importer or

exporter of any substance may request

that the Secretary determine whether

that substance should be listed as a

taxable substance. The Secretary shall

add the substance to the list of taxable

substances in section 4672(a)(3) if the