May 10, 2006 CBP Bulletin Notices on a Metal Imitation Lunch Box and Glass Rods Used to Make Fiber Optics
In the May 10, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 20), CBP issued notices: (a) modifying a classification ruling on a metal imitation lunch box, and (b) modifying or revoking two classification rulings on glass rods used to make fiber optics. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions.
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According to CBP, these modifications and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after July 9, 2006. CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation or Modification of Three Classification Rulings
Metal imitation lunch box. At issue is a metal imitation lunch box that is part of the Bratz Babyz Chill-Out Lounge. Although packaged together, the subject metal imitation lunch box is not a toy nor is it the normal or usual packing for toys. As a result, the subject article is classified separately from the toy set. The subject article is similar to a lunch box and measures approximately 7-1/2 inches in height by 8 inches in length by 4 inches in depth. It has a hinged lid, a plastic carrying handle, and an illustrated depiction of a lounge on both of its long sides with the words "Chill-Out Lounge Bratz Babyz."
CBP is issuing HQ 967931 in order to modify NY L80711 and properly classify the subject article under HTS 7326.90.1000, which provides for "Other articles of iron or steel: Other: Of tinplate," rather than under HTS 4202.19.0000, which provides for "Trunks, suitcases, vanity cases, attach cases, briefcases, school satchels and similar containers: Other."
Based on further examination of the subject article and a review of previous rulings, CBP states that it is apparent that the metal imitation lunch box does not fall under HTS heading 4202, as it is not principally used as a travel good and is not a container similar to the goods of this heading.
CBP finds that the subject imitation lunch box is sufficiently similar to other metal lunch boxes classified by CBP under HTS heading 7326. In addition, the possible uses of the subject article are similar to the anticipated use of containers referenced in Explanatory Note (EN) 73.26. Therefore, because the subject lunch box is reportedly made of tinplate, CBP is issuing HQ 967931 and reclassifying the subject article under HTS 7326.90.10000.
new: HTS 7326.90.1000, duty-free; previous: 4202.19.0000, 20%.
(See ITT's Online Archives or 12/12/05 news, 05121250, for BP summary of proposed HQ 967931.)
Glass rods used to make optic fibers. At issue are glass rods used to create optic fibers. The subject merchandise is a particular type of glass rod known in the optical fiber production sector as "cane." Cane is used by the importer for the production in the U.S. of glass products known as optical fiber preforms. Optical fiber preforms are subsequently drawn into glass optical fiber. The function or use of optical fibers is to transmit information in the form of light through very thin flexible strands.
CBP is issuing HQ 967058 in order to revoke HQ 960948 so as to classify subject merchandise under HTS 7002.20.1000, which provides for unworked glass in rods of fused quartz or other fused silica, rather than under HTS 7020.00.6000, which provides for other articles of glass: other. CBP is also issuing HQ 967059 in order to modify HQ 964879 to reflect the reasoning below (the classification of the subject glass rods in the ruling remains under HTS 7002.20.1000).
Based on its reexamination of the language from relevant rulings, HTS Chapter 70, the relevant headings and Explanatory Notes (ENs), CBP concludes that "working of glass" occurs after its creation.
CBP explains that the manufacture of preforms is a process that requires multiple steps; the articles are not complete until the desired cladded layer(s) are created and the articles are sintered to form a pure, solid whole.
Thus, CBP no longer considers the creation of preforms to be "working" for tariff purposes because the products are being formed into a glass rod from raw material. CBP notes that this interpretation comports with the ENs to HTS heading 7002.
new: HTS 7002.20.1000, duty-free; previous: 7020.00.6000, 5%.
(See ITT's Online Archives or 11/16/05 news, 05111635, for BP summary of the proposed rulings on the subject glass rods.)
May 10, 2006 CBP Bulletin (Vol. 40, No. 20) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_05102006_no20/