August 10, 2005 CBP Bulletin Notices on a Carrying Case and a Plastic-Coated Leather Cosmetics Bag
In the August 10, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 33), CBP issued notices: (a) proposing to modify a classification ruling on a carrying case, and (b) revoking a classification ruling of a plastic-coated leather cosmetics bag. CBP states that it is also proposing to revoke, or is revoking, any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after October 9, 2005.
CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed ruling, or any party involved with a substantially identical transaction, should advise CBP by September 9, 2005, the date that written comments on the proposed ruling 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 One Classification Ruling
Carrying Case. At issue is the "Survival Kit 2", which consists of a nylon textile keyboard carrying case with shoulder strap and an X-Style collapsible keyboard stand. CBP states that the case is a zippered soft-sided nylon textile case which has a padded middle layer and a nylon textile lining. Among other details, the case is approximately 46 x 20 x 2 inches and fits all 49 and 61 key Yamaha portable keyboards. (CBP has previously determined that the carrying case and stand are not a set under General Rule of Interpretation 3(b) because they have individual uses and are therefore classified separately.)
CBP is proposing to issue HQ 967510 in order to modify NY L81479 in order to reclassify the carrying case under HTS 4202.92.5000, which provides for musical instrument cases, rather than HTS 4202.92.9026, the provision for other containers and cases similar to traveling bags, handbags, etc. with outer surface of man-made fibers.
CBP states that it is modifying this classification ruling as the carrying case is specifically provided for in HTS 4202.92.5000. Moreover, CBP states that the requestor cites rulings in which CBP has found that other electronic keyboard carrying cases are classified under HTS 4202.92.5000.
proposed: 4202.92.5000, 4.2%; current: 4202.92.9026 (cat 670), 17.6%
Revocation of One Classification Ruling
Plastic-Coated Leather Cosmetics Bag. At issue is a zippered cosmetics bag made-up of a grain leather that is coated or covered on the exterior surface with a film of plastics. The interior is lined with a rayon satin textile material. The exterior surface consists of a composite of pigments and dyes, mica, leather wax, and leather binders.
CBP is issuing HQ 967505 in order to revoke NY J88218 and reclassify the cosmetics bag in HTS 4202.11.0090 which provides for "trunks, suitcases, vanity cases, and similar containers: with outer surface of leather, of composition leather, or of patent leather" rather than in HTS 4202.12.2050 which provides for "trunks, suitcases, vanity cases and similar containers with outer surface of plastics."
CBP states that the Harmonized System Committee (HSC) recently adopted a new Subheading Explanatory Note (EN) in heading 4202, which, for classification purposes, essentially allows a layer of plastic or synthetic rubber to be present on the otherwise uncoated leather surface of trunks, cases, bags, wallets, pouches, and similar containers of heading 4202, if the layer is: 1) invisible to the naked eye; and 2) present to protect the leather surface.
The new Subheading EN states that for the purposes of HTS 4202.11, 4202.21, 4202.31, and 4202.91, the expression "with outer surface of leather" includes leather coated with a thin layer of plastics or synthetic rubber which is invisible to the naked eye (usually less than 0.15 mm in thickness), to protect the leather surface, no account being taken of a change in color or shine." (This new Subheading EN is contained in Amending Supplement No. 7 (January 2005) to the Harmonized System (HS) ENs.)
Recognizing what are now commonly accepted practices in the leather industry, and mindful of the new subheading EN in heading 4202, CBP states that it considers containers of split leather or grain leather coated with a protective layer of plastic or synthetic rubber that is invisible to the naked eye to have an outer surface of leather.
(See ITT's Online Archives or 06/24/05 news, 05062430, for BP summary of the proposed revocation of this classification ruling.)
new: 4202.11.0090, 8%; previous: 4202.12.2050, 20%
CBP Bulletin (Vol. 39, No. 33) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_08102005_no33/