September 14, 2005 CBP Bulletin Notices on Drawer Pulls and Vehicle Light Housing
In the September 14, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 38), CBP issued notices: (a) modifying one classification ruling on drawer pulls and (b) modifying one classification ruling on vehicle light housing. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that were contrary to its position in these notices.
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.
These modifications are effective for merchandise entered or withdrawn from warehouse for consumption on or after November 13, 2005.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Modification of Ruling Letter and Revocation of Treatment
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 issuing 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 classifying 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.
CBP notes that the classification of wooden drawer pulls in NY F81184 is not affected by this ruling.
new: 8302.42.3065, 3.9%; 8302.42.6000, 3.4%; or 3926.30.1000, 6.5%; previous: 9403.90.8040, duty-free; 9403.90.5000, duty-free
(See ITT's Online Archives or 7/11/05 news, 05071140, for BP summary of proposed HQ 967676).
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 issuing 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.
new: 8512.90.2000; 2.5%; previous: 8512.20.4040, 2.5%
(See ITT's Online Archives or 07/15/05 news, 05071535, for BP summary of proposed HQ 967511).
September 14, 2005 CBP Bulletin (Vol. 39, No. 38) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_09142005_no38/