March 15, 2006 CBP Bulletin Notices on Plastic Rubbing Templates and Alligator Clips

With respect to the alligator clips, CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions. With respect to the plastic rubbing templates, CBP states that the revocation is effective for subject merchandise entered or withdrawn from warehouse for consumption on or after May 14, 2006. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.

CBP states that any party who has received a contrary ruling or decision on the alligator clips subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by April 14, 2006, the date that written comments on the proposed rulings 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.

Proposed Modification and Revocation of Two Classification Rulings

Alligator clips used for electrical connection. At issue are various types of alligator clips. CBP notes that some alligator clips are merely mechanical clips for attaching one thing to another as, for example, for affixing one's bib in the dentist's office. However, the alligator clips at issue are devices with spring-loaded serrated jaws on one end and a female portal on the other end and are used to make an electrical connection between two circuits or systems. Among other things, these alligator clips are commonly used with electrostatic discharge systems (EDS), electrocardiogram (ECG), machines and test and measurement systems.

CBP is proposing to issue HQ 968094 and HQ 968095 in order to revoke NY F87872, and modify NY C81069, respectively, in order to reclassify subject merchandise under HTS 8536.90.4000, as terminals, electrical splices and electrical couplings; rather than under 8536.90.8085, as other electrical apparatus for making connections to or in electrical circuits, for a voltage not exceeding 1,000 Volts.

In reviewing the classification of the alligator clips, CBP finds that they qualify under HTS heading 8536 as electrical apparatus for making connections to or in electrical circuits. However, CBP now finds that the issue of whether the alligator clips might be terminals- points of connection for two or more semiconductors in an electrical circuit-was not given sufficient consideration.

CBP states that in each of the product's uses (with an EDS, ECG, and test and measurement equipment), the alligator clip functions to connect two systems together or make connections in a circuit so that energy or current can flow from one to the other. Therefore, CBP finds that alligator clips are within the common and commercial meaning of the term "terminal." As such, CBP proposes to classify the alligator clips as terminals provided for in HTS 8536.90.4000.

proposed: HTS 8536.90.4000, duty-free; current: 8536.90.8085, 2.7%.

Modification and Revocation of Five Classification Rulings

Plastic rubbing templates. At issue are various types of plastic rubbing templates with raised designs that are placed under paper in frames for creating designs with crayons or pencils. The activity performed with the rubbing template is similar to that performed with a stencil or by tracing. It involves following a design pattern to create a design which can be then colored. The plastic templates are used to make rubbings depicting animal tracks, various scenic designs, fashion designs, etc.

CBP is issuing HQ 967796 and HQ 967799 in order to modify NY G88117 and NY 811162 respectively, and reclassify subject merchandise under HTS 3926.90.9880, which provides for "other articles of plastics and articles of other materials of headings 3901 to 3914: Other," rather than under 9503.90.00, which provides for "other toys."

CBP is also issuing HQ 967800, HQ 967797, and HQ 967798 in order to revoke HQ 952413, NY J88507, and NY 885655 respectively, and reclassify subject merchandise under HTS 3926.90.9880 (as described above); rather than under 9503.90.6000 (1993) (now 9503.90.00), 9503.70.0000, and 9503.70.8000 (1993) (now 9503.70.0000), as "other toys."

According to the General Explanatory Notes (ENs), HTS Chapter 95 covers toys of all kinds whether designed for the amusement of children or adults. CBP states that it has been its position that this requirement means toys should be designed and principally used for amusement.

In addition, CBP states it does not classify tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. CBP has also issued a number of rulings where it classified stencils, which are similar to rubbing templates in the activity performed, in HTS 9017 as drawing instruments, rather than as toys of HTS Chapter 95.

CBP finds that the subject rubbing templates should similarly be classified outside of HTS Chapter 95.

Although an earlier CBP ruling found that the definitions of stencils and templates were similar, CBP finds that the plastic rubbing templates are not classified in HTS 9017, as they do not fit the template definition in the earlier CBP ruling, which is of a type that is similar to a stencil (i.e., the plastic rubbing template is not "a pattern, mold, or the like, usually consisting of a thin plate of wood or metal, serving as a gauge or guide in mechanical work"). Instead, CBP finds that the subject rubbing templates are classified in HTS 3926 as other articles of plastic, etc.

(CBP notes that it received one comment in response to the proposed rulings and states that that these rulings correctly reflect that there is no exception for role play for the type of merchandise subject to these rulings. CBP addresses the commenter's argument in its rulings.)

new: HTS 3926.90.9880, 5.3%; previous: 9503.90.00 and 9503.70.0000, duty-free.

(See ITT's Online Archives or 11/23/05 news, 05112335, for BP summary of the proposed modifications and revocations for plastic rubbing templates.).

March 15, 2006 CBP Bulletin (Vol. 40, No. 12) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_03152006_no12/