February 9 & 16, 2005 CBP Bulletin Notices on the 35 th Session of the WCO HSC and Prepared Slides
In the February 9 and 16, 2005 issues of the U.S. Customs and Border ProtectionBulletin (CBP Bulletin) (Vol. 39, No. 7 and 8), CBP issued notices: (a) detailing the dates and draft agenda for the 35th Session of the Harmonized System Committee (HSC), and (b) modifying two classification rulings on prepared slides. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in the notice on prepared slides.
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According to CBP, the modifications are effective for merchandise entered or withdrawn from warehouse for consumption on or after April 17, 2005. CBP also states that the notice on prepared slides covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Dates and Draft Agenda for the 35th Harmonized System Committee Session
CBP has published a notice setting forth the dates and draft agenda for the 35th Session of the HSC of the World Customs Organization (WCO), which will be held from March 14 - 24, 2005 in Brussels, Belgium.
(CBP states that, among other things, the HSC (1) issues classification decisions on the interpretation of the Harmonized System in the form of published tariff classification opinions or amendments to the Explanatory Notes (ENs), and (2) considers amendments to the legal text of the Harmonized System.)
The draft list of agenda items includes (partial list):
Classification of liquid margarine;
Possible amendment of the ENs to Chapter 29 with a view to clarifying the classification of antibiotics;
Possible amendment of the ENs to reflect the classification of a certain type of footwear with outer sole of textile material in subheading 6405.20;
Classification of bio-diesel; and
Classification of dining room sets and similar furniture combinations.
Modification of Two Classification Rulings
Prepared Slides. At issue in HQ 967296 are two prepared slides for microscopic study. One of the slides contains a textile sample and the other contains a specimen of grasshopper. Both of these two prepared slides are included as part of a set for which all of the individual articles were separately classified.
At issue in 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 issuing 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 EN 90.23 specifically names prepared slides for microscopic study. Therefore, the prepared slides are classified in HTS 9023.00.0000.
(See ITT's Online Archives or 11/24/04 news, 04112460, for BP summary of the proposed modifications.)
New: 9023.00.0000, duty-free. Previous: 5402.41.90, 8%; 9705.00.00, duty-free
February 9, 2005 CBP Bulletin (Vol. 39, No. 7) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_02092005_no7/
February 16, 2005 CBP Bulletin (Vol. 39, No. 8) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_02162005_no8/