June 23, 2004 CBP Bulletin Notice on Certain Sunshades
In the June 23, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 38, No. 26), CBP issued a notice proposing to revoke a classification ruling on certain sunshades. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed ruling, or any party involved with a substantially identical transaction, should advise CBP by July 23, 2004, the date that written comments are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed revocation of ruling on certain sunshades. At issue is a sunshade, complete with mounting brackets and pull chain, that is made of PVC-coated polyester yarn. The sunshade is to be mounted on the outside of a house (e.g., to an exterior window frame or patio) to reduce the damaging effect of the sun's rays on the interior area, etc.
CBP is proposing to issue HQ 967106 in order to revoke NY K82882 and reclassify the sunshade under HTS 6306.12.0000 which provides for "tarpaulins, awnings and sunblinds of synthetic fibers" rather than under HTS 6306.99.0000 which provides for "other tarpaulins, awnings and sunblinds, etc. of other textile materials."
CBP sources explain by phone that in NY K82882, CBP had classified the sunshade under the basket provision, HTS 6306.99.0000. However, based on its review of HTS 6306, past rulings, etc., CBP now finds that the subject sunshade constitutes a sunblind, and is specifically provided for in HTS 6306.12.0000.
proposed: 6306.12.0000 (Cat 669), 8.8%; current: 6306.99.0000, 4.5%.
June 23, 2004 CBP Bulletin (Vol. 38, No. 26) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_06232004_no26/