October 13, 2004 CBP Bulletin Notices on Certain Towelettes, Calibration Lamps, and Aero-Derivative Gas Turbines
In the October 13, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 42), CBP issued notices: (a) revoking or modifying two classification rulings on certain towelettes, (b) revoking a classification ruling on calibration lamps, and (c) revoking a classification ruling on aero-derivative gas turbines. 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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According to CBP, these revocations and modifications are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 12, 2004. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation and Modification of Four Classification Rulings
Certain Towelettes. At issue are SunSwipe Suncreen Towelettes that are impregnated with sunscreen and aloe vera, and nail polish remover pads impregnated with acetone, isopropyl alcohol, water, lanolin, and a fragrance.
CBP is issuing HQ 966960 and HQ 966959 in order to revoke NY F88871 and modify NY I86502, respectively, and reclassify the towelettes and pads in HTS 3307.90.0000 as "other cosmetic or toilet preparations not elsewhere specified or included" rather than in HTS 3304.99.5000 (towelettes) as "other sunscreen or sun tan preparations" and in HTS 3304.30.0000 (pads) as "manicure or pedicure preparations."
CBP explains that HTS 3304 provides in general for skin and makeup preparations whereas Chapter 33, Note 4, 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.
(See ITT's Online Archives or 08/19/04 news, 04081940, for BP summary of the proposed rulings, including further descriptions of the towelettes and pads.)
new: 3307.90.0000, 5.4%
previous: 3304.99.5000 (towelettes), duty-free and 3304.30.0000 (pads), duty-free.
Calibration Lamps.At issue are two calibration lamps, one krypton and the other deuterium, designed for use with the Hubble Space Telescope, that retain their own identity even though inserted into the Space Telescope Image Spectrograph (STIS).
CBP is issuing HQ 966938 in order to revoke NY 802823 and reclassify the lamps in HTS 8539.49.0040 as "ultraviolet lamps" rather than in HTS 9031.90.5500 (1994) which provided for "other parts and accessories of other optical measuring and checking instruments and appliances."
In addition to considering a previous court decision and previous rulings, as well as applicable Explanatory Notes (ENs), CBP states that since Chapter 90, Note 2(a) directs parts and accessories which are goods included in any of the headings of Chapter 90, etc. to be classified in their own appropriate heading and not as a part or accessory, the lamps are properly classified in HTS 8539.49.0040 as ultraviolet lamps.
(See ITT's Online Archives or 08/24/04 news, 04082440, for BP summary of the proposed revocation, including a further description of the lamps.)
new: 8539.49.0040, 2.4%; previous: 9031.90.5500 (1994), 10%.
Aero-Derivative Gas Turbines. At issue are two gas turbines that have been adapted for industrial use (i.e., "aero-derivative"), and are now incapable of providing motive power for aircraft. One turbine is capable of generating power between 25,200 and 44,500 kilowatts (kW) and the other between 14,672 and 21,000 kW.
CBP is issuing HQ 967102 in order to revoke NY H81222 and reclassify the turbines in HTS 8411.82.8000 as "other gas turbines, of a power exceeding 5,000 kW" rather than in HTS 8411.12.8000 as "other turbojets, of a thrust exceeding 25 kilonewtons (kN)."
CBP states that it had classified the gas turbines as turbojets, which is the classification of these engines in an unaltered state. However, CBP now finds that aero-derivative gas turbines and gas turbines, designed (i.e., adapted) specifically for industrial use and incapable of providing motive power to aircraft, form the class or kind of gas turbine that is considered a turboshaft engine and comprise the "other gas turbine" subheading group of HTS 8411.81/82. CBP further notes that the power output of turbojet engines is measured in pound thrust (i.e., kN), while the power output of turboprop and turboshaft engines is normally measured in kW.
(See ITT's Online Archives or 08/02/04 news, 04080240, for BP summary of the proposed revocation, including a further description of the gas turbines.)
new: 8411.82.8000, 2.5%; previous: 8411.12.8000, duty-free
October 13, 2004 CBP Bulletin (Vol. 38, No. 42) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_10132004_no42/