November 17, 2004 CBP Bulletin Notices on Prepared Slides, Textile/Foam Orthodontic Cervical Neck Pads, and Truck Engine Cooling Fan Clutches

According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after January 16, 2005.

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 December 17, 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 Modification of Two Classification Rulings

Prepared Slides. At issue in proposed HQ 967296 are two prepared slides for microscopic study. One of the slides contains a textile sample and the other slide contains a specimen of grasshopper. Both are included as part of a set for which all of the individual articles were separately classified.

At issue in proposed HQ 967297 is a prepared slide for microscopic study that contains an animal specimen. This slide is included as part of a collection for which all of the individual articles were separately classified.

CBP is proposing to issue HQ 967296 and HQ 967297 in order to modify NY J81103 and NY D87557, respectively, and reclassify these prepared slides under HTS 9023.00.0000 as "instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof" rather than classifying the slide containing the textile sample in HTS 5402.41.90 as "other yarn, single, untwisted or with a twist not exceeding 50 turns/m, of nylon or other polyamides" and the slides containing grasshopper and animal specimens in HTS 9705.00.00 as "collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest."

CBP states that the prepared slides are exclusively used for demonstrational purposes, most often in an educational setting. The slides must be used in concert with a microscope to be viewed in any detail, making it readily apparent that they are incapable of being put to another type of use.

As a result, CBP states that the slides are completely and accurately described by the text to HTS 9023.00.0000, and Explanatory Note (EN) 90.23 specifically names prepared slides for microscopic study. Therefore, the prepared slides should be classified under HTS 9023.00.0000.

Proposed: 9023.00.0000, duty-free. Current: 5402.41.90, 8%; 9705.00.00, duty-free

Revocation of Ten Classification Rulings

Textile/Foam Orthodontic Cervical Neck Pads. At issue are cervical neck pads, made from textile and foam padding with a nylon band sewn into one side of the pad that are used in orthodontic headgear systems and are designed to exert the appropriate amount of tension to prevent malocclusion.

CBP is issuing HQ 967116 in order to revoke HQ 965623 and reclassify the pads in HTS 9021.10.0090 as "other orthopedic or fracture appliances, and parts and accessories thereof" rather than in HTS 6307.90.9889 as "other made up (textile) articles, including dress patterns."

CBP states that the EN to HTS 6307 indicates that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.

According to a 1991 court decision, CBP states that a device may be considered a "part" of an article even though the device is not necessary to the operation of the article, provided that once the device is installed the article cannot function properly without it. CBP states that the pad is a part of the cervical headgear, and that without the pad, the headgear would not effectively correct malocclusions. Therefore, the pad is a part of the appliances of HTS 9021, and is classified in HTS 9021.10.0090.

(See ITT's Online Archives or 09/01/04 news, 04090155, for BP summary of the proposed revocation.)

new: 9021.10.0090, duty-free; previous: 6307.90.9889, 7%.

Truck Engine Cooling Fan Clutches.At issue are truck engine cooling fan clutches that ensure the fan will rotate at the right speed to keep the engine from overheating.

CBP is issuing HQ 966972 in order to revoke NY I88480, NY I88481, NY I88482, NY I88483, NY I88484, NY I89250, NY I89251, NY I89252, and NY I89253 and reclassify the clutches in HTS 8483.60.4040 as "clutches" rather than in HTS 8708.99.8080 as "other parts and accessories of the motor vehicles of headings 8701 to 8705."

CBP states that based on the information and material available, it determined that the engine fan clutch is an integral part of an internal combustion engine, and thus under Section XVII, Note 2(e), it is excluded from being classified in HTS 8708 as a part of a motor vehicle. CBP also concluded that under Section XVI, Note 2(a), the engine fan clutches fall within HTS 8483, a provision for clutches.

CBP further states that this position is consistent with its determination in NY A84377 and NY J88108 that engine fan clutches are classified in HTS 8483.60.40 as clutches.

(See ITT's Online Archives or 08/24/04 news, 04082440, for BP summary of the proposed revocations.)

new: 8483.60.4040, 2.8%; previous: 8708.99.8080, 2.5%.

November 17, 2004 CBP Bulletin (Vol. 38, No. 47) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_11172004_no47/