June 29 & July 6, 2005 CBP Bulletin Notices on Steel Step Cans and Drawer Pulls
In the June 29, 2005 and July 6, 2005 issues of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 27 and 28), CBP issued notices (a) proposing to revoke a classification ruling on steel step cans, and (b) proposing to modify a classification ruling on drawer pulls. 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 July 29, 2005 (step cans) or August 6, 2005 (drawer pulls), 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 Two Classification Rulings
Steel Step Cans. At issue are furniture items referred to as Pedal Bins or Step Cans, which are floor standing and cylindrical in shape and come in a variety of sizes. Each bin/can includes and is designed to hold or conceal a plastic or steel inner bucket. The bins/cans are made of either stainless steel, chrome plated steel or enameled steel and feature a foot pedal for opening and closing the lid.
CBP is proposing to issue HQ 967680 in order to revoke PD D81838 and reclassify the step cans in HTS 7323 which provides for "table, kitchen or other household articles and parts thereof, of iron or steel, etc." rather than in HTS 9403.20.0010 as "other metal furniture; household." Specifically, CBP is proposing to classify the step cans of stainless steel in HTS 7323.93.0080, the step cans of enameled steel in HTS 7323.94.0080, and the step cans of chrome plated steel in HTS 7323.99.9060.
CBP states that in HQ 964352 (dated 09/11/00), there was set forth an analysis of whether floor standing steel combination ashtray/waste receptacles are articles of Chapter 94, and it was concluded that floor standing steel waste receptacles are specifically excluded from HTS 9403, and are not otherwise covered in Chapter 94.
Therefore, CBP states that based on HQ 964352 and its review of the relevant Explanatory Notes (ENs), it concludes that the subject steel step cans (i.e., waste receptacles) are included within the scope of HTS 7323.
proposed: 7323.93.0080, 2%; 7323.94.0080, 2.7%; or 7323.99.9060, 3.4%.
current: 9403.20.0010, 0.8% (1998)
Drawer Pulls. At issue are plastic and metal drawer pulls, which are specifically designed for furniture and function as handles or knobs for opening and closing furniture drawers.
CBP is proposing to issue HQ 967676 in order to modify NY F81184 and reclassify the metal drawer pulls of iron or steel, or of aluminum or zinc in HTS 8302.42.3065 as "other mountings, fittings, and similar articles and parts thereof suitable for furniture, of iron or steel, of aluminum or of zinc" and the metal drawer pulls of other base metals in HTS 8302.42.6000 as "other mountings, fittings, and similar articles and parts thereof suitable for furniture, other" rather than classifying both in HTS 9403.90.8040 as "other furniture and parts thereof: other parts of metal."
In addition, CBP is proposing to classify the plastic drawer pulls in HTS 3926.30.1000 as "fittings for furniture, coachwork or the like: handles and knobs" rather than in HTS 9403.90.5000 as "other furniture and parts thereof: other parts of rubber or plastics: other."
According to CBP, HTS Chapter 94, Note 1(d) states, in relevant part, that Chapter 94 does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39). Section XV, Note 2(c) includes articles of heading 8302 within the expression "parts of general use" as used throughout the tariff schedule. Therefore, articles of HTS 8302 and similar goods of plastics cannot be classified in HTS 9403.
CBP states that the metal drawer pulls qualify as handles or knobs (base metal mountings and fittings) of heading 8302 and are therefore precluded by Chapter 94, Note 1(d) from classification in HTS 9403. Similarly, CBP states that the plastic drawer pulls are precluded from classification in HTS 9403.
proposed: 8302.42.3065, 3.9%; 8302.42.6000, 3.4%; or 3926.30.1000, 6.5%
current: 9403.90.8040, duty-free; 9403.90.5000, duty-free
June 29, 2005 CBP Bulletin (Vol. 39, No. 27) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_06292005_no27/
July 6, 2005 CBP Bulletin (Vol. 39, No. 28) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_07062005_no28/