July 13, 2005 CBP Bulletin Notices on Vehicle Light Housing and Certain Rayon Filament Yarn
In the July 13, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 29), CBP issued notices (a) proposing to modify a classification ruling on vehicle light housing, and (b) proposing to modify a classification ruling on certain rayon filament yarn. 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 August 12, 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 Modification of Two Classification Rulings
Vehicle Light Housing. At issue is a chrome colored vehicle light housing with a T-bracket attached by a bolt with two washers that is housing for a strobe, halogen, or LED warning light to be mounted on a police, fire, EMS, towing or other such emergency recovery vehicle. The unit by itself does not provide any signaling or emit any light. Upon importation, components such as a reflector, lens, cable, light and connectors are added to produce an assembled light or it may be sold packed with a hardware kit, bagged and labeled.
CBP is proposing to issue HQ 967511 in order to modify NY K88378 and reclassify the subject unit in HTS 8512.90.2000 as "parts of signaling equipment" rather than in HTS 8512.20.4040 as "visual signaling equipment for the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705, or 8711."
According to CBP, General Rule of Interpretation (GRI) 2(a) states, in part, that incomplete or unfinished articles are to be classified as if complete or finished provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article.
CBP states that the subject unit, as imported, does not contain the reflector, lens, light bulb or LED module and cables. As such, CBP states that the unit is not a complete visual signaling equipment item, but rather it is a part of visual signaling equipment. The absence of significant components without which the completed article could not function in its intended manner results in a finding that the imported component does not possess the essential character of the finished good. Therefore, the subject unit cannot be classified in the heading for the finished good, but instead should be classified as a part.
proposed: 8512.90.2000, 2.5%; current: 8512.20.4040, 2.5%
Certain Rayon Filament Yarn. At issue is rayon filament yarn described as 100% Bemberg cuprammonium rayon; 110 decitex; 75 filament; and twist of 1670 tpm.
CBP is proposing to issue HQ 967717 in order to revoke NY H86635 and reclassify the subject yarn in HTS 5403.39.0040 as "other yarn, single: other, multifilament with twist of 5 turns or more per meter" rather than in HTS 5403.32.0000 as "other yarn, single: of viscose rayon, with a twist exceeding 120 turns/m."
CBP states the Explanatory Notes (ENs) to Chapter 54 illustrate that cuprammonium rayon varies from viscose rayon. As the subject yarn is made of cuprammonium rayon and not viscose rayon, CBP states that it should be classified in HTS 5403.39, the provision covering cuprammonium rayon. Because the subject yarn has a twist of 5 turns or more per meter, CBP states that it should be specifically classified in HTS 5403.39.0040.
proposed: 5403.39.0040 (cat 606), 8%; current: 5403.32.0000 (cat 606), 10%
July 13, 2005 CBP Bulletin (Vol. 39, No. 29) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_07132005_no29/