October 25, 2006 CBP Bulletin Notice on Styrofoam Articles Covered With Paper or Natural Materials
In the October 25, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 44), CBP published a notice revoking four rulings, modifying four rulings and revoking treatment as follows:
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Revocation and modification of rulings; revocation of treatment. CBP is revoking four rulings and modifying four rulings regarding the classification of Styrofoam articles covered with paper or natural materials. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these modifications and revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 24, 2006.
Styrofoam articles covered with paper or natural materials. At issue are various Styrofoam articles covered with paper or natural materials. Such products include a Styrofoam pumpkin and gourd covered with paper, "bean balls," decorative Styrofoam balls, ornamental mushroom articles, etc. (See individual ruling letters for more specific description of each of the individual items at issue.)
CBP is issuing the following rulings in order to modify or revoke previous rulings on subject merchandise and reclassify the covered Styrofoam articles accordingly:
| 6702.90.6500 (from 6702.10.2000) |
CBP notes that the foil covered Styrofoam pumpkin of HQ 968063 should be classified under HTS 6702.10.2000 if the foil is plastic or under 6702.90.6500 if the foil is metal.
In four of the rulings, CBP is reclassifying the Styrofoam articles under HTS 1404.90.0000 (duty-free), as other vegetable products not elsewhere specified or included, rather than under 3926.40.0000, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.
In three of the rulings, CBP is reclassifying the items at issue under HTS 6702.90.6500, as other artificial flowers, foliage and fruit and parts thereof; of other materials, rather than under 6702.10.2000 as artificial flowers, foliage and fruit and parts thereof; of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.
Lastly, in HQ 968065, CBP is reclassifying the subject item under HTS 4602.10.8000, which provides for other basketwork, wickerwork and other articles, made directly to shape from plaiting materials, or made up from articles of heading 4601; of vegetable materials, rather than under 6702.10.2000.
CBP explains that each of the subject articles is arguably classifiable under two or more HTS headings or subheadings. In addition, because the subject Styrofoam articles are composite goods, CBP states that it must apply the General Rule of Interpretation (GRI) 3(b)-which provides that composite goods are to be classified according to the component that gives the good its essential character.
CBP also states that the materials that cover the Styrofoam articles-not the Styrofoam articles themselves-impart the essential character of the subject Styrofoam articles. As a result, pursuant to GRI 3(b), CBP proposes to classify the subject Styrofoam articles in the aforementioned HTS subheadings.
new: 6702.90.6500, 17%; 1404.90.0000, duty-free; 6702.10.2000, 8.4%, 4602.10.8000, 2.3%; previous: 6702.10.2000, 8.4%; 3926.40.0000, 5.3%
(See ITT's Online Archives or 08/02/06 news, (Ref: 06081635), for BP summary of proposed HQ 968060, HQ 968061, HQ 968062, HQ 968063, HQ 968064, HQ 968065, HQ 968066, and HQ 968067)
October 25, 2006 CBP Bulletin (Vol. 40, No. 44) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_10252006_no44/