October 5, 2005 CBP Bulletin Notices on Disposable Foot Socks and Certain "Pumice Stones
In the October 5, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 41), CBP issued notices: (a) revoking one classification ruling on disposable foot socks, and (b) revoking or modifying eleven classification rulings on certain synthetic "pumice" stones. CBP states that it is also 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According to CBP, these revocations and modifications are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 4, 2005. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of One Classification Ruling
Disposable foot socks.At issue are two items described as tubular "Disposable Foot Socks" made of 100% nylon knit fabric, one of which measured approximately 15 cm long by 4.5 cm. wide, the other approximately 10 cm long by 8 cm wide, and each had one of its ends sewn closed. CBP states that the items could be stretched when put on the foot and were to be worn while trying on shoes in a shoe store, then disposed of after use.
CBP is issuing HQ 967810 in order to revoke NY 809412 and reclassify these disposable foot socks in HTS 6115.93.9020 (cat 632), as other socks and other hosiery including footwear without applied soles, rather than under HTS 6307.90.9989 (now, HTS 6307.90.9889, which provides for other made up articles including dress patterns.
CBP states that HTS 6307 covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the nomenclature of the HTS. CBP explains that the articles at issue appear to be specifically named in the text of HTS 6115 as they constitute "socks and other hosiery, includingfootwear without applied soles." As these articles are included more specifically in other headings of Section XI, they are not covered by HTS 6307.
Moreover, CBP notes that it has issued several rulings that support classification of substantially similar disposable foot socks under HTS 6115.
new: HTS 6115.93.9020, 14.6% (cat 632); previous: 6307.90.9989 (1995) (now HTS 6307.90.9889), 7%
Modification and Revocation of Eleven Classification Rulings
Certain "Pumice Stones." These revocations and modifications concern the following items:
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.
HQ 966867. CBP states that three of the products covered in this 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.
HQ 966876. The articles at issue in three of the rulings which are now being modified by HQ 966876 are "synthetic pumice stone." The article at issue in another ruling is a synthetic round pumice body smoother. The article at issue in a fifth ruling now being modified by HQ 966876 is comprised of natural pumice. Finally, an article at issue in a fifth ruling now being modified is described as a synthetic foot pumice stone.
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 issuing 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 issuing 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 beauty or make-up preparations.
CBP is issuing 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 issuing 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.
CBP states that in the newly revoked or modified classification rulings, the "pumice stones" comprised of various substances were classified as beauty, cosmetic, and toilet preparations under HTS 3304 and 3307. 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."
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.
new: 7013.99.5000 (glass), 30%; 3924.90.5500 (plastic), 3.4%; 6804.30.0000 (stone), duty-free
previous: 3307.90.0000, 5.4%; 3304.99.5000, duty-free.
CBP Bulletin (Vol. 39, No. 41) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_10052005_no41/