September 21, 2005 CBP Bulletin Notice on Steel Step Cans
In the September 21, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 39), CBP issued a notice revoking a classification ruling on steel step cans. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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CBP states that this revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after November 20, 2005.
CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Ruling Letter and Treatment
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 issuing 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 classifying 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.
new: 7323.93.0080, 2%; 7323.94.0080, 2.7%; or 7323.99.9060, 3.4%.
previous: 9403.20.0010, 0.8% (1998, now HTS 9403.20.15, duty-free)
(See ITT's Online Archives or 07/11/05 news, 05071140, for BP summary of proposed HQ 967680.)
September 21, 2005 CBP Bulletin (Vol. 39, No. 39) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_09212005_no39/