December 15, 2004 CBP Bulletin Notices on Tungsten Carbide Rods and Radio Alarm Clocks Incorporating a CD Player
In the December 15, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 51), CBP issued notices: (a) proposing to revoke a classification ruling on tungsten carbide rods, and (b) proposing to revoke a classification ruling on radio alarm clocks incorporating a CD player. 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 these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by January 14, 2005, the date that written comments on the proposed rulings 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 these notices.
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 Two Classification Rulings
Tungsten Carbide Rods. At issue are sintered ceramic-metal composites (cermets) in the form of rods approximately 1" in length with round cross-sections of approximately 1/8" diameter. The three types of rods are comprised, in various percentages, of tungsten carbide, cobalt, and/or tantalum carbide. Cermets contain both a ceramic constituent (resistant to heat and with a high melting point) and a metallic constituent. Manufacturing processes used in the production of these products, and also their physical and chemical properties, are related both to their ceramic and metallic constituents (hence their name, cermets).
CBP is proposing to issue HQ 967405 in order to revoke NY 897163 and reclassify the rods in HTS 8209.00.0030 as "plates, sticks, tips and the like for tools, unmounted, of cermets: of sintered metal carbides" rather than in HTS 8113.00.0000 as "cermets and articles thereof, including waste and scrap."
CBP states that based on its analysis of the scope of the terms of HTS headings 8113 and 8209, the Legal Notes, and the Explanatory Notes, CBP now believes that the rods should be classified in HTS 8209.00.0030
proposed: 8209.00.0030, 4.6%; current: 8113.00.0000, 3.7%.
Radio Alarm Clocks Incorporating a CD Player. At issue are two models of alarm clock radios that each, among other things, incorporate a CD player.
CBP is proposing to issue HQ 967274 in order to revoke NY J83164 and reclassify the clocks in HTS 8527.31.6040 as "other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: combined with sound recording or reproducing apparatus: incorporating optical disc (including compact disc) players or recorders" rather than in HTS 8527.39.0040 as "other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: other."
CBP states that HTS 8527.31 is a more specific provision than HTS 8527.39 as it provides for "combined with sound recording or reproducing apparatus" as opposed to "other."
In addition, CBP states that in HQ 954412 (dated 08/18/93) and NY DD 885222 (dated 05/12/93), it classified a clock radio incorporating a cassette player and telephone under HTS 8527.31.40. Thus, notwithstanding the telephone incorporated into that merchandise, a radio combined with both a sound reproducing device and a clock was classified within HTS 8527.31. CBP states that these rulings support the conclusion that because the word "clock" is specifically mentioned in the text of HTS heading 8527, it is not necessary that "clock" be specifically mentioned again within HTS subheading 8527.31 in order to classify an item incorporating a clock therein.
According to CBP, the merchandise at issue is similar to that classified in HQ 954412 and NY DD 885222. As a result, HTS 8527.31, the more specific provision should apply and that within that subheading, both models of CD alarm clock radio should be classified in HTS 8527.31.6040.
proposed: 8527.31.6040, duty-free; current: 8527.39.0040, 3%.
December 15, 2004 CBP Bulletin (Vol. 38, No. 51) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_12152004_no51/