August 11, 2004 CBP Bulletin Notices on Certain Towelettes and Certain Sunshades
In the August 11, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 33), CBP issued notices: (a) proposing to revoke and modify two classification rulings on certain towelettes, and (b) revoking a classification ruling on certain sunshades. CBP states that it is also revoking, or proposing to revoke, any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that the revocation regarding certain sunshades is effective October 10, 2004.
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 September 10, 2004, the date that written comments on the proposed ruling 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 and Modification of Classification Rulings
Certain Towelettes. CBP's proposed revocation and modification concern the following items:
SunSwipe Suncreen Towelette (NY F88871). CBP states that these towelettes are impregnated with sunscreen and aloe vera packed in a retail foil package. The towelette is applied to the body for sunscreen protection.
Nail Polish Remover Pads (NY I86502). CBP states that these non-woven 100% acrylic felt material pads are impregnated with acetone, isopropyl alcohol, water, lanolin, and a fragrance. The pads are individually packaged in foil pouches.
CBP is proposing to issue HQ 966960 in order to revoke NY F88871 and is also proposing to issue HQ 966959 in order to modify NY I86502. CBP is proposing to classify the towelette and pad under HTS 3307.90.0000, which provides for other cosmetic or toilet preparations not elsewhere specified or included rather than under HTS 3304.99.5000 (NY F88871), which provides for other sunscreen or sun tan preparations or HTS 3304.30.0000 (NY I86502), which provides for manicure or pedicure preparations.
CBP explains that HTS 3304 provides in general for skin and makeup preparations whereas Note 4 for Chapter 33, which defines HTS 3307, specifically includes nonwovens that are impregnated with perfumes or cosmetics. CBP concludes that in this instance, the subject towelettes and pads are more completely described in the latter heading.
proposed: HTS 3307.90.0000, 5.4%; current: HTS 3304.99.5000 (NY F88871), duty-free and HTS 3304.30.0000 (NY I86502), duty-free.
Revocation of Classification Ruling
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 issuing 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 previously explained 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 finds that the subject sunshade constitutes a sunblind, and is specifically provided for in HTS 6306.12.0000.
(See ITT's Online Archives or 07/01/04 news, 04070160, for BP summary of proposed HQ 967106.)
new: 6306.12.0000 (Cat 669), 8.8%; previous: 6306.99.0000, 4.5%.
CBP Bulletin (Vol. 38, No. 33) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_08112004_no33/