August 10, 2005 CBP Bulletin Notices on Certain "Pumice Stones"
In the August 10, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 33), CBP issued notices proposing to revoke or modify eleven classification rulings with respect to certain synthetic "pumice stones" comprised of glass, plastic, or agglomerated stone. 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 this notice.
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
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 September 9, 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 this notice.
CBP also states that this notice cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation or Modification of Eleven Classification Rulings
Certain Synthetic "Pumice Stones." These proposed revocations and modifications concern the following items:
Proposed HQ 966861. The subject merchandise is described as a pink, heart-shaped pumice-like "stone." CBP determined that it consists of foamed glass and that it is not agglomerated. The pumice-like stone is designed to buff off rough or stained skin on the hands or feet.
Proposed HQ 966867. CBP states that three products covered in this proposed revocation consist of glass and two consist of plastic (polyurethane resin). CBP states that although they are called "pumice" they do not contain pumice or any other stone.
Proposed HQ 966876. The articles at issue in three current rulings proposed to be modified are "synthetic pumice stone." The article at issue in another ruling is a synthetic round pumice body smoother. The article at issue in one of the rulings is comprised of natural pumice. Finally, the article at issue in another ruling is described as a synthetic foot pumice stone.
Proposed HQ 966877. The articles at issue in this ruling are a "pumice sponge" and a "pumice stone" which are both artificial pumice products composed of polyurethane foam, calcium stearate and calcium carbonate, both of which are used for the removal or rough skin.
CBP is proposing to issue HQ 966861 in order to revoke both HQ 085866 and NY 834656 in order to classify the foamed glass pumice-like stones under HTS 7013.99.5000 which provides for other glassware of a kind used for toilet, etc. valued over $0.30 but not over $3.00 each rather than under HTS 3307.90.0000 as other bath, cosmetic, or toilet preparations not elsewhere specified or included, etc.
CBP is proposing to issue HQ 966867 in order to revoke both HQ 086282 and NY 831549 in order to classify the glass pumice-like stones under HTS 7013.99.5000 and the plastic pumice stones under HTS 3924.90.5500, which provides for other household articles and toilet articles of plastics, etc. These articles are currently classified under HTS 3304.99.5000 as other manicure or pedicure preparations.
CBP is proposing to issue HQ 966876 in order to modify NY D84445, NY D84446, NY D84447, NY F85435, NY D80071, and NY H80586. CBP is proposing to classify the manicure/pedicure articles of natural pumice stone under HTS 6804.30.0000 as other hand sharpening or polishing stones, rather than under HTS 3304.99.5000. CBP is proposing to classify the glass manicure/pedicure articles under HTS 7013.99.5000 rather than under HTS 3304.99.5000, and CBP is also proposing to classify the plastic manicure/pedicure articles under HTS 3924.90.5500 rather than under HTS 3304.99.5000.
Lastly, CBP is proposing to issue HQ 966877 in order to modify NY A84500 and classify the artificial pumice sponges under HTS 6804.30.0000 rather than under HTS 3304.99.5000.
In the current rulings, each of the pumice and pumice-like items at issue are classified as either beauty "preparations" or manicure/pedicure "preparations". CBP explains that it has reconsidered the classification of the merchandise and has determined that the "pumice stones" are distinguishable from such "preparations." CBP states that at the General Rule of Interpretation (GRI) 1 level, none of the "pumice stones" are prima facie classifiable as either type of "preparation."
Moreover, CBP finds that as the foamed glass pumice-like stones are not considered "preparations" as none of the substances contemplated in the respective headings or Explanatory Notes (ENs) for such "preparations" are comprised of glass in any form, but rather are composed of creams, oils, lotions, vinegars, powders, etc.
Therefore, CBP has determined that the articles are prima facie classified at GRI 1 according to the relevant Chapter and ENs, in consideration of their respective constituent materials.
Proposed: 7013.99.5000 (glass), 30%; 3924.90.5500 (plastic), 3.4%; 6804.30.0000 (stone), duty-free
Current: 3307.90.0000, 5.4%; 3304.99.5000, duty-free.
CBP Bulletin (Vol. 39, No. 33) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_08102005_no33/