October 5, 2005 CBP Bulletin Notices on a Wrestling Championship Belt and a Carrying Case
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 a classification ruling with respect to a wrestling championship belt, and (b) modifying a classification ruling with respect to a carrying case. 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According to CBP, the revocation and modification are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 4, 2005.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 a Classification Ruling
Wrestling championship belt. At issue is a World Wrestling Entertainment (WWE) article advertised as a "Tag Team Championship Replica Belt" (belt) which is constructed of PVC simulated leather with affixed metal medallions. CBP states that the belt weighs five pounds and comes in a fitted fabric case with a zipper.
CBP is issuing HQ 967749 in order to revoke NY K86424 and reclassify this belt under HTS 8306.29.0000, which provides for ornaments of base metal, rather than under HTS 3926.20.9050, which provides for other articles of apparel and clothing accessories made of plastic.
CBP explains that based on new information and research it has become apparent that the belt is not apparel or a clothing accessory of plastic, rather it is primarily meant for display or decoration.
CBP states that this belt is a composite good and should be classified according to General Rule of Interpretation (GRI) 3(b) which provides that goods are to be classified according to the component which imparts the essential character, which in this case are the metal medallions as they impart substantially more value and provide the majority of the decorative aspects of the belt rather than the PVC belt portion.
With regard to the fitted fabric case in which the belt is imported, CBP states that GRI 5(a) provides in relevant part that certain cases and containers specially shaped or fitted to contain a specific article or set of articles suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. Therefore, CBP finds that the fitted fabric case will be classified with the belt.
new: 8306.29.0000, duty-free; previous: 3926.20.9050, 5%.
(See ITT's Online Archives or 08/16/05 news, 05081630, for BP summary of proposed HQ 967749.)
Modification of a 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 and are classified separately.)
CBP is issuing 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 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 carrying cases for portable electronic keyboards are classified under HTS 4202.92.5000.
new: 4202.92.5000, 4.2%; previous: 4202.92.9026 (cat 670), 17.6%
(See ITT's Online Archives or 08/19/05 news, 05081935, for BP summary of proposed HQ 967510.)
October 5, 2005 CBP Bulletin (Vol. 39, No. 41) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_10052005_no41/