January 5, 2005 CBP Bulletin Notices on Pumpkin Carving Sets and Plastic Light Clips and Hooks
In the January 5, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 2), CBP issued notices: (a) proposing to revoke or modify eight classification rulings as well as modify the analysis in seven classification rulings regarding pumpkin carving sets, (b) revoking a classification ruling on plastic light clips and hooks. CBP states that it is also revoking, or 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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According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after March 6, 2005.
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 February 4, 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 or Modification of Eight Classification Rulings, Etc.
Pumpkin Carving Sets. At issue are pumpkin carving sets.
CBP is proposing to issue the following rulings in order to revoke or modify the following rulings:
| Proposed Ruling | Ruling Proposed to be Revoked (R) or Modified (M) |
|---|---|
| HQ 966981 | NY H80987 (R) and NY H81051(R) |
| HQ 967376 | NY G81860 (M) and NY I89059 (M) |
| HQ 967377 | NY G87300 (R) and NY G87214 (M) |
| HQ 967378 | NY J81070 (R) |
| HQ 967379 | NY J82021 (M) |
In the eight rulings that are proposed to be revoked or modified, CBP determined that the subject pumpkin carving sets were classifiable as goods put up in sets for retail sale under HTS General Rule of Interpretation (GRI) 3(b); however, the sets could not be classified according to GRI 3(b) because no component in the set imparted the essential character of the set. Therefore, the sets were classified according to GRI 3(c) by the component occurring last in numerical order among the competing headings which equally merit consideration.
However, it is now CBP's position that resort to GRI 3(c) was improper, as the carving knife or tool imparts the essential character of the pumpkin carving sets. Therefore, CBP states that the pumpkin carving sets should be classified according to GRI 3(b) in the appropriate HTS Chapter 39 or 82 provision.
(See proposed rulings for these Chapter 39 or 82 tariff numbers.)
CBP further states that it is proposing to modify the analysis (but not the classification) of the following rulings so that each is in accordance with the analysis above: NY I89205, NY G87082, NY 818260, NY 807079, NY 817821, NY 899065, and NY 815629.
Revocation of a Classification Ruling
Plastic Light Clips and Hooks. At issue are three types of plastic clips and hooks used to attach Christmas lights to the gutters and shingles of a house.
CBP is issuing HQ 967292 in order to revoke NY F81404 and reclassify the clips and hooks in HTS 3924.90.5500 which provides for "other household articles of plastics, etc." rather than in HTS 3926.90.9880 as "other articles of plastics and articles of other materials of headings 3901 to 3914."
CBP states that an examination of the plastic clips and hooks reveals their primary use for temporarily securing various types of miniature electric lights on roofs and gutters of a house or other residential dwelling during the Christmas season. Because of the substantial similarities between these clips and hooks and the products at issue in numerous recently issued rulings which determined such products to be household articles in HTS 3924.90.55, CBP states that the subject clips and hooks are classified in HTS 3924.90.55, the more specific provision.
(See ITT's Online Archives or 10/18/04 news, 04101850, for BP summary of the proposed revocation.)
new: 3924.90.5500, 3.4%; previous: 3926.90.9880, 5.3%.
January 5, 2005 CBP Bulletin (Vol. 39, No. 2) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol39_01052005_no2/