October 6, 2004 CBP Bulletin Notices on Certain Combination Stereos Incorporating a Dual Cassette Deck and Textile Pillow Covers with Zipper Closures

According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after December 5, 2004.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 November 5, 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 of Classification Ruling

Certain Combination Stereos Incorporating a Dual Cassette Deck. At issue are combination stereos incorporating, among other things, a dual cassette deck that contains one tape well for recording and playing ("tape recorder"), and another tape well for playing only ("tape player").

CBP is proposing to issue HQ 967280 in order to revoke HQ 950522 and reclassify the stereos in HTS 8527.31.40 as "combinations incorporating tape players which are incapable of recording" rather than under HTS 8527.31.50 as "other combinations incorporating tape recorders."

CBP states that HQ 950882 (dated 08/07/92), as well as a number of other specified rulings, have held that the respective functions of the tape recorder and tape player should be contemplated separately. Therefore, the dual cassette deck incorporates a tape player that is incapable of recording. For this reason, CBP states that the stereos should be classified in HTS 8527.31.40.

proposed: 8527.31.40, 1%; current: 8527.31.50, 2.5%.

CBP sources have confirmed that this is a proposed revocation despite the fact that CBP's notice refers to a proposed modification in certain instances.

Revocation of Two Classification Rulings

Textile Pillow Covers with Zipper Closures. At issue in HQ 967166 is an unfilled "U-shaped" pillow cover, made of 100% polyester knit fleece fabric with a 7-inch long zippered opening. At issue in HQ 966808 are two pillow covers made from either 100% cotton woven fabric or 55% polyester/45% cotton woven fabric, both with a fourth edge designed with a zipper closure. After importation, the pillow covers are to be stuffed.

CBP is issuing HQ 967166 and HQ 966808 in order to revoke HQ 965342 and NY J86955, respectively, and reclassify the subject pillow covers under HTS 6304.

CBP states that, as it has consistently ruled in various previous rulings that finished pillow or cushion covers with zipper closures are classifiable as other furnishing articles in HTS 6304, the subject pillow covers were incorrectly classified in HTS 6302 and 6307, and instead are classified in HTS 6304.

(See ITT's Online Archives or 07/20/04 news, 04072045, for BP summary of the proposed rulings.)

October 6, 2004 CBP Bulletin (Vol. 38, No. 41) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_10062004_no_41/