June 1, 2005 CBP Bulletin Notice on Painted Glass Sinks
In the June 1, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 23), CBP issued a notice modifying a classification ruling on painted glass sinks. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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According to CBP, this modification is effective for merchandise entered or withdrawn from warehouse for consumption on or after July 31, 2005. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Modification of Classification Ruling
Painted Glass Sinks. At issue are glass sinks that are painted royal blue, which are imported with plastic fittings for the drain and plumbing and a stainless steel drain and drain plug with a rubber backing.
CBP is issuing HQ 966770 in order to modify NY G81092 and reclassify the sinks in HTS 7013.99 as "other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of HTS 7010 or 7018), etc." rather than in HTS 7020.00.6000 which provides for "other articles of glass."
According to an earlier court decision, CBP states that HTS 7020 is a "basket" provision within Chapter 70, in which classification is appropriate only when there is no tariff category that covers the merchandise more specifically. CBP further states that the sink, upon importation, is intended to be decorative, given its unique color and painted appearance (as compared with "ordinary" porcelain sinks), and it is apparently part of a line of decorative household products. Therefore, CBP states that, in consideration of its characteristics and appearance, the sink is classified in HTS 7013.99, with classification at the eighth digit level to be determined by the unit value of the sink.
new: 7013.99, duty rate dependent upon the unit value; previous: 7020.00.6000, 5%
(See ITT's Online Archives or 08/02/04 news, 04080240, for BP summary of the proposed ruling.)
June 1, 2005 CBP Bulletin (Vol. 39, No. 23) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_06012005_no23/