December 7, 2005 CBP Bulletin Notices on Yttria C and Certain Footwear Without Applied Soles
In the December 7, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 50), CBP issued notices: (a) revoking one classification ruling on Yttria C, and (b) revoking one classification ruling on certain footwear without applied soles. 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According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 5, 2006. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Two Classification Rulings
Yttria C.According to CBP, Yttria C is a pale yellow powder consisting of more than 99% yttrium oxide and approximately .25% of a dopant that functions as a sintering aid. The sintering aid is used to create a larger particle yttrium oxide specifically for use in the metal casting industry. The sintering aid does not consist of a compound including yttrium, scandium, or rare-earth metals of HTS 2805.
CBP is issuing HQ 967300 in order to revoke HQ 962804 and reclassify Yttria C under HTS 3824.90.3900, which provides for other mixtures of two or more inorganic compounds, rather than under HTS 2846.90.80, which provides for inorganic or organic compounds, of rare-earth metals, of yttrium or of scandium, or of other mixtures of these metals.
CBP had previously found that the miniscule amount of remaining sintering aid present in the yttrium oxide constituted an impurity. However, CBP now finds that because the sintering aid was added to the yttrium oxide intentionally, and cannot be removed once the large particle yttrium is formed, it cannot be considered an impurity. As the unique mixture found in Yttria C has been made intentionally, the mixture falls in HTS 3824.
new: HTS 3824.90.3900, duty-free; previous: 2846.90.80, 3.7%.
Certain footwear without applied soles. At issue are two styles of slipper socks. Style A consists of a knit textile material that the importer states is composed of acrylic, polyester, and nylon fibers. Its underfoot has two, separately sewn-on patches of textile fabric with small, widely spaced, plastic traction dots. Style B consists of a knit textile material which the importer states is composed of acrylic and nylon fibers. Its underfoot also has two, separately sewn-on patches of textile fabric with small, widely spaced plastic traction dots.
CBP is issuing HQ 967851 in order to revoke NY L83856 and reclassify these slipper socks under HTS 6115.93.9020 (cat 632), which provides for other footwear without applied soles, knitted or crocheted, of synthetic fibers, rather than under HTS 6405.20.90, which provides for other footwear with uppers of textile materials.
CBP explains that the samples at issue are textile slipper socks whose entire underfoot area would be in contact with the ground. In order for such footwear to be classified in HTS Chapter 64, the outer sole must be a separately identifiable component prior to its application to the upper and encompass essentially the entire underfoot area, and the complete article must not be designed to be worn inside other footwear.
CBP states that mere patches, pads, dots, strips, etc. that are attached to a sock's underfoot area, do not, in and of themselves, constitute an applied sole. Such materials attached to a pre-existing outer sole, however, are considered in determining the constituent material having the greatest surface area in contact with the ground. Although neither style A nor B appears clearly designed to be worn inside other footwear, the textile fabric patches (with traction dots) that are applied to the slipper socks do not constitute separately identifiable components which encompass essentially the entire underfoot area.
Thus, CBP finds that the textile fabric patches do not constitute an outer sole in and of themselves and the socks do not incorporate a pre-existing outer sole. In light of the above analysis, CBP finds that the two styles of slipper socks are properly classified under HTS 6115.93.9020.
new: HTS 6115.93.9020 (cat 632), 14.6%; previous: 6405.20.90, 12.5%.
(See ITT's Online Archives or 9/13/05 news, 05091345, and 10/26/05 news, 05102635, for BP summary of proposed HQ 967300 and HQ 967851 on subject Yttria C and certain footwear without applied soles.)
CBP Bulletin (Vol. 39, No. 50) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_12072005_no50/