August 25, 2004 CBP Bulletin Notices on a Miniature Gardening Tool Set, Certain Gas Barbecue Grills, and Certain Filtering Material on Rolls
In the August 25, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 35), CBP issued notices: (a) revoking a classification ruling on a miniature gardening tool set, (b) revoking a classification ruling on certain gas barbecue grills, and (c) revoking treatment regarding Durapore filtering material on rolls. CBP states that it is also revoking 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CBP states that these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after October 24, 2004. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Classification Rulings and Treatment
Miniature Gardening Tool Set. At issue is a 7-piece potting/gardening miniature tool kit with a carry (canvas tote) bag containing: a trowel, spade, fork/aerator, spring-snipper with lock, spring-pruner with lock, and a spray mister.
CBP is issuing HQ 966948 in order to revoke NY G80010 and reclassify the tool kit under HTS 8424.20.1000 which provides for "simple piston pump sprays and powder bellows" rather than under HTS 8205.51.3060 which provides for "other household tools (including parts), of iron or steel." (CBP notes that regardless of where the tool set is classified, the tote bag remains subject to Cat 369 visa and quota requirements.)
CBP states that in accordance with previous rulings, no individual tool in the set imparts the essential character to the set under General Rule of Interpretation (GRI) 3(b). As a result, the gardening tool set is classified pursuant to GRI 3(c), under the heading which occurs last in numerical order among those which equally merit consideration, which in this case is the spray mister that is classified under HTS 8424.20.1000.
(See ITT's Online Archives or 05/26/04 news, 04052645, for BP summary of the proposed ruling.)
new: 8424.20.1000, 2.9%; previous: 8205.51.3060, 3.7%.
Certain Gas Barbecue Grills. At issue are three models of Bonza Grills, which are heavy-duty propane gas grills. Among other things, the grills feature a porcelain-coated steel hood and bowl, cast iron grids and burners, a matchless ignition system, a built-in heat indicator, and a polyurethane-coated hardwood cart with wheels.
CBP is issuing HQ 967090 in order to revoke NY G85307 and reclassify the grills under HTS 7321.11.6000 as "other cooking appliances and plate warmers for gas fuel or for both gas and other fuels" rather than under HTS 7321.11.1060 as "other portable cooking appliances and plate warmers for gas fuel or for both gas and other fuels."
CBP states that the grills are not considered by the industry to be portable as they are too big and heavy to be carried by hand. Rather, the grills are designed for relatively fixed patio use. While the grills' hardwood cart with wheels may enable the grill to be rolled around the patio or yard, the wheels were not designed to and do not make the grills portable. Furthermore, the grills have considerably more features than grills normally considered to be portable, including hardwood carts, ignition systems, etc.
(See ITT's Online Archives or 07/08/04 news, 04070855, for BP summary of the proposed ruling, including more detailed descriptions of the grills.)
new: 7321.11.6000, duty-free; previous: 7321.11.1060, 5.7%.
Durapore Filtering Material on Rolls. Among other things, CBP states that Durapore is porous filtering material made from polyvinylidene fluoride (PVDF) that is designed to accomplish the sterile filtration of liquids and gasses. The material is imported in rolls, and after entry, it is cut either into discs or pleated cartridges.
CBP is issuing HQ 967003 in order to revoke established treatment and classify the material under HTS 3921.19.0000 as "other cellular plates, sheets, film, foil and strip, of other plastics" rather than under HTS 8421.99.0080 which provides for "other parts of filtering or purifying machinery and apparatus, for liquids or gases, etc."
Citing a previous court decision involving similar circumstances but a different material, CBP explains that the discs and pleated cartridges are cut from the Durapore material with some material left over. Accordingly, the dimensions, and therefore, the identity, of the article to be made from the imported material (i.e., disc or pleated cartridge) is neither fixed nor certain, and those articles can not be considered a "part" of filtering machinery or apparatus.
(See ITT's Online Archives or 06/18/04 news, 04061845, for BP summary of the proposed ruling.)
new: 3921.19.0000, 6.5%; previous: 8421.99.0080, duty-free.
August 25, 2004 CBP Bulletin (Vol. 38, No. 35) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_08252004_no35/