January 4, 2006 CBP Bulletin Notices on Laminated Steel Sheet and Certain Socks and Booties with Attached Rattles
In the January 4, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 2), CBP issued notices: (a) revoking five classification rulings with respect to laminated steel sheet, and (b) modifying or revoking five classification rulings on certain socks and booties with attached rattles. 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According to CBP, the revocations and modification are effective for merchandise entered or withdrawn from warehouse for consumption on or after March 5, 2006.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 Five Classification Rulings
Laminated Steel Sheet. At issue is steel sheet, of varying widths, laminated on at least one side with plastic. The subject merchandise is designed for various purposes including elimination of broadband noise, the manufacture of aerosol cans, refrigerators, dishwashers, etc. (see individual proposed rulings for more specific descriptions of the articles at issue).
CBP is issuing the following rulings in order to revoke its previous rulings on subject laminated steel sheet:
| Ruling | Revokes |
|---|---|
| HQ 967681 | NY 893462 |
| HQ 967682 | NY J86283 |
| HQ 967683 | NY J85044 |
| HQ 967684 | NY I80611 |
| HQ 967984 | NY H84957 |
In each case, CBP is reclassifying the items at issue under subheadings in HTS Chapter 72, which provide for flat-rolled products of iron or nonalloy steel, of other alloy steel, or of stainless steel, as appropriate; rather than under subheadings of HTS 7326, which provide for other articles of iron or steel.
(CBP notes that an interested party involved in substantially identical transactions advised CBP that NY H84957 was believed to be affected by CBP's proposed action on subject laminated steel sheet; CBP agreed and is issuing HQ 967984 in order to revoke its previous ruling.)
CBP has previously explained that these items were originally classified under HTS 7326 based on the belief that laminating with plastics advanced the steel beyond a product of Chapter 72. However, a general explanatory note to Chapter 72 indicates that finished products of this chapter may be subjected to further finishing treatments, such as coating or lamination, etc.
Because such treatments are permissible under Chapter 72, it is now CBP's position that the subject merchandise is classifiable in provisions of this chapter. Therefore, CBP is classifying the various articles of laminated steel sheet at issue in these rulings under Chapter 72.
new: various ten-digit subheadings under HTS Chapter 72; duty-free; previous: various subheadings under HTS 7326, 2.9%, 7326.90.1000; duty-free.
(See ITT's Online Archives or 11/07/05 news, 05110760, for BP summary of the proposed rulings on subject merchandise.)
Modification or Revocation of Five Classification Rulings
Certain socks and booties with attached rattles. At issue are certain textile socks and booties for infants, which contain foot rattles and are decorated with various creatures, characters, and animals (see individual proposed rulings for more specific descriptions of the articles at issue).
CBP is issuing the following rulings in order to modify or revoke previous rulings on subject merchandise:
| Ruling | Revokes(R) or Modifies (M) |
|---|---|
| HQ 967729 | NY H86160 (M) |
| HQ 967730 | NY F86031 (R) |
| HQ 967731 | PD D88311 (R) |
| HQ 967732 | NY A81415 (R) |
| HQ 967733 | NY H86887 (R) |
In each case, CBP is reclassifying the items at issue under subheadings in HTS 6111 and 6209, which provide for babies' garments and clothing accessories; rather than under subheadings under HTS 9503, which provides for, in pertinent part, other toys.
CBP has previously explained that in order for an article to be classified under HTS Chapter 95 (which provides essentially for toys, games, and sports equipment), the subject article must be designed principally to amuse. However, CBP finds that the subject socks and booties are not so designed.
According to CBP, these items are designed to be worn as apparel. The principal function of these articles is covering the feet, with amusement being a secondary function. CBP states that the goods are more accurately described as "booties" than as "other toys" and also as "booties with rattles" (rather than "rattles with booties"). Therefore, CBP is classifying these articles under various HTS subheadings in Chapter 61 and 62.
new: HTS 6209.30.3040 (cat 239), 16%; 6111.30.5050 (cat 239), 16%; previous: various subheadings under HTS 9503, duty-free.
CBP notes that for the items reclassified under HTS 6111, the eight-digit level classification and quota category number will be determined once the importer provides the fiber content of the textile material comprising the article.
(See ITT's Online Archives or 11/03/05 news, 05110335, for BP summary of the proposed rulings on subject merchandise.)
January 4, 2006 CBP Bulletin (Vol. 40, No. 2) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_01042006_no2/