September 1, 2004 CBP Bulletin Notice on an Air Blow Gun Kit
In the September 1, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 36), CBP issued a notice proposing to revoke a classification ruling on an air blow gun kit. 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 subject merchandise, or any party involved with a substantially identical transaction, should advise CBP by October 1, 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 this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Air Blow Gun Kit. At issue is an air blow gun kit for which the gun imparts the essential character. According to CBP, the blow gun (for blowing out tubes and pipes, and other air cleaning applications) is used with a compressor.
CBP is proposing to issue HQ 967219 in order to revoke NY K85017 and reclassify the kit under HTS 8424.20.9000 as "other spray guns and similar appliances" rather than under HTS 8467.19.5090 as "other pneumatic tools for working in the hand, etc."
CBP states that from analysis of Explanatory Note (EN) 84.24, it believes that the air blow gun falls under the definition of a spray gun or similar appliance for tariff purposes. In addition, CBP states that HTS Chapter 84, Note 2 provides in pertinent part that a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter, etc. Therefore, CBP states that HTS Chapter 84, Note 2 compels classification of the kit under HTS 8424.
proposed: 8424.20.9000, duty-free; current: 8467.19.5090, duty-free.
September 1, 2004 CBP Bulletin (Vol. 38, No. 36) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_09012004_no36/