Trade Law Daily is a Warren News publication.

October 26, 2005 CBP Bulletin Notices on Chocolate Confectioneries and Certain Gloves with Coated Overlays

In the October 26, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 39, No. 44), CBP issued notices: (a) proposing to modify a classification ruling on chocolate confectioneries, and (b) modifying a classification ruling on certain gloves with coated overlays. 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.

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.

According to CBP, the modification is effective for subject merchandise entered or withdrawn from warehouse for consumption on or after December 25, 2005.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 November 25, 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 this notice.

In addition, CBP states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.

Proposed Modification of a Classification Ruling

Chocolate confectioneries. At issue are various chocolate confectioneries, such as chocolate-covered peanuts, almonds, and pralines imported in bulk. The CBP makes a distinction in classification between chocolate confectioneries packaged for retail sale, and chocolate confectioneries packaged for import in bulk. In this case, the chocolate-covered products in question are specifically packaged for import in bulk.

CBP is proposing to issue HQ 967865 in order to modify NY C86680 so as to classify the subject merchandise under HTS 1806.90.5500, which provides for chocolate and other food preparations containing cocoa: other articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: described in additional note 8 pursuant to its provisions, and 1806.90.5900, which essentially provides for other articles containing over 10 percent by dry weight of sugar described in additional note 3 to chapter 17; rather than under HTS 1806.90.9011, which provides for other confectionery containing peanuts or peanut products, 1806.90.9019, which provides for other confectionery.

CBP explains that although the classification request for subject merchandise indicated that the products would be imported either in bulk or packaged for retail sale, NY C86680 did not provide classifications for both situations. According to CBP, NY C86680 only took into consideration the chocolate products as packaged for retail sale. Therefore, HQ 967865 modifies the original classification to provide for subject merchandise imported in bulk.

CBP states that the chocolate products packaged for retail sale are "prepared for the marketing to the ultimate consumer in the identical form and package in which they are imported." However, the chocolate products which are imported in bulk are not prepared for marketing to the ultimate consumer in the identical form and package in which they are imported. Therefore, they are described by the terms of additional U.S. note 3 and are therefore subject to the quota under additional U.S. note 8 to chapter 17 and are classified in subheadings HTS 1806.90.5500 and 1806.90.5900.

proposed: HTS 1806.90.5500, 3.5%; 1806.90.5900, 37.2/kg6%; current: 1806.90.9011 and 1806.90.9019, 6%.

Modification of a Classification Ruling

Certain gloves with coated overlays. At issue is a pair of contractor's gloves which are unlined, with woven nylon spandex fourchettes, without cuffs and featuring a hook and loop closure on the backside wrist. The palm side is made up of knit nylon spandex, which has coated knit overlays on the palm side and palm side of the fingers and thumb. The thumb tip, and fingertips on both the palm and backsides also feature an additional set of overlays made up of a coated knit material. The coated knit overlays on the palm side and the palm side of the fingers and thumb cover over 90% of the surface area of that side of the gloves. The backside of the glove is made of a knit polyester fabric with a few plastic designs running down the back of the knuckle area and backs of the fingers.

CBP is issuing HQ 967658 in order to modify NY L81297 and classify the gloves under HTS 6116.10.7520 (cat 631), which provides for "other gloves, knitted or crocheted, with fourchettes containing 50% of more by weight of cotton, man-made fibers (MMF) or other textile fiber, or any combination thereof"; rather than under HTS 6116.93.9400 (cat 631), which provides for "other gloves, knitted or crocheted, of synthetic fibers with fourchettes."

CBP states that under General Rule of Interpretation 3(b), these contractor's gloves are composite goods which should be classified according to the factor which imparts their essential character. For the gloves at issue, CBP finds that the essential character is provided by the palm side coated knit overlays.

CBP explains that these overlays cover over 90% of the surface area on the palm side of the glove. CBP reasons that without these overlays, the gloves could not effectively function as contractor's, or work gloves, as they would offer only negligible protection and no assistance in gripping or grasping.

(See ITT's Online Archives or 09/14/05 news, 05091435, for BP summary of proposed HQ 967658.)

new: HTS 6116.10.7520 (cat 631), 13.2%; previous: 6116.93.9400 (cat 631), 18.6%.

October 26, 2005 CBP Bulletin (Vol. 39, No. 44) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_10262005_no44/