November 3, 2004 CBP Bulletin Notices on Certain Massaging Slippers and Certain DVDs
In the November 3, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 45), CBP issued notices: (a) revoking two classification rulings on certain massaging slippers, and (b) revoking a classification ruling on certain DVDs. 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According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after January 2, 2005. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Three Classification Rulings
Certain Massaging Slippers. At issue are three models of battery-powered massaging slippers with suede leather upper external surface areas: (1) VSW1 (designed for women) and (2) VSM1 (designed for men) each consist of two individual components: a slipper and a massaging mechanism; and (3) VSW1G consists of three individual components: a slipper, a massaging mechanism, and a gel pack.
CBP is issuing HQ 967179 in order to revoke NY J87028 and NY K81794 and reclassify the three models of slippers in HTS 9019.10.2030 as "other battery powered massage apparatus" rather than classifying the VSW1 and VSW1G in HTS 6403.59.90 as "other footwear with outer soles of leather for other persons" and the VSM1 in HTS 6403.99.60 as "other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather for men, youths and boys."
CBP states that the terms of HTS 9019 and the guidance provided by the Explanatory Note (EN) to HTS 9019 indicate that HTS 9019 is sufficiently broad to cover both of the components of models VSW1 and VSM1. Therefore, these models are classified pursuant to General Rule of Interpretation (GRI) 1 in HTS 9019.10.2030.
Regarding model VSW1G, CBP states that although the gel pack is separable from the massaging mechanism and slipper, the components are adapted to each other and therefore constitute a composite good. Pursuant to EN VIII to GRI 3(b), CBP states that the massaging mechanism imparts the essential character to the composite good, and the model VSW1G is classified in accordance with the massaging mechanism. Therefore, VSW1G is also classified under HTS 9019.10.2030.
(See ITT's Online Archives or 09/01/04 news, 04090155, for BP summary of the proposed revocation.)
new: 9019.10.2030, duty-free; previous: 6403.59.90, 10%; 6403.99.60, 8.5%.
Certain DVDs. The digital versatile discs (DVDs) at issue, entitled "Karaoke DVD Country Party Songs and Teen Hits," are recorded media with the characteristics of instructions, data, sound and image. In use, the DVDs allow the display of performance tracks with music, on-screen text and vocal demonstration tracks.
CBP is issuing HQ 967184 in order to revoke NY K80348 and reclassify the DVDs under HTS 8524.39.8000 as "other discs for laser reading systems" rather than under HTS 8524.39.4000 which provides for "discs for laser reading systems, for reproducing representations of instructions, data, sound, and image, etc."
CBP finds that although the DVDs display performance tracks with music and text, they are not used for reproducing representations of image. By virtue of GRIs 3(a) and 6, CBP states that the DVDs are not accurately described in HTS 8524.39.4000; instead, they are completely and specifically described in HTS 8524.39.8000.
(See ITT's Online Archives or 09/16/04 news, 04091635, for BP summary of the proposed revocation.)
new: 8524.39.8000, 2.7%; previous: 8524.39.4000, duty-free.
November 3, 2004 CBP Bulletin (Vol. 38, No. 45) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_11032004_no45/