April 12, 2006 CBP Bulletin Notice on Certain Stainless Steel Measuring Spoons
In the April 12, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 16), CBP issued a notice proposing to modify three classification rulings and revoke one classification ruling, on certain stainless steel measuring spoons. CBP states that it is also proposing to modify any treatment it has previously accorded to substantially identical transactions.
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.
CBP states that any party who has received an interpretive ruling or decision on merchandise subject to this notice, and/or any person involved in substantially identical transactions should advise CBP by May 13, 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.
CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Modification and Revocation of Four Classification Rulings
Certain stainless steel measuring spoons. At issue are different types of stainless steel measuring spoons. Some of the stainless steel measuring spoons are part of products or sets packaged together. (See CBP's notice for further description of the different types of measuring spoons at issue.)
CBP is proposing to issue HQ 968080 in order to revoke NY B86306; in addition, CBP is proposing to issue HQ 968081 and HQ 968163 in order to modify NY J87441 and NY J87521, and NY E82964, respectively. In each of the proposed rulings, CBP proposes to reclassify the measuring spoons under HTS 7323.99.9030 as kitchen or tableware suitable for food or drink contact; rather than under 8215.99.3000 as "spoons and ladles: with stainless steel handles: spoons valued under 25 each."
Based on CBP's recent review of these rulings, it has determined that the classification for the measuring spoons is incorrect.
CBP explains that HTS heading 7323 provides for "Table, kitchen or other household articles and parts thereof, of iron or steel." CBP contends that the measuring spoons are made of iron or steel and are kitchen or household articles; therefore, they are prima facie classifiable in HTS 7323. In addition, Explanatory Note (EN) 73.23 provides in pertinent part that HTS 7323 provides for a group that comprises a wide range of iron or steel articles, which among other things, includes kitchen type capacity measures.
Furthermore, CBP notes that although "spoons" is an eo nomine provision, "spoons" covers many disparate items and that not every article with spoon-like features can be classified as a spoon. Conversely, CBP finds that "kitchen or other household articles" is best described as a use provision because the defining feature of such articles is implied by their use.
As a result, based on the exemplars of EN 73.23 and consistent with other CBP classification rulings on measuring spoons of plastic, CBP opines that the principal use of the class of goods to which the measuring spoons belong (kitchen articles) is kitchen use, and in particular, capacity measurement. Thus, CBP finds that the measuring spoons should be classified under HTS 7323.
proposed: HTS 7323.99.9030, 3.4%; current: 8215.99.3000, 14%.
April 12, 2006 CBP Bulletin (Vol. 40, No. 16) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_04122006_no16/