Feb. 16 CBP Bulletin Proposes to Revoke Rulings on Cookie Assortments
In the Feb. 16 Customs Bulletin (Vol. 56, No. 6), CBP published a proposal to revoke rulings on cookie assortments.
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Comments on Proposals Due March 18
CBP said consideration will be given to any written comments received by March 18 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (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 agents for importations after the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Cookie Assortments
| Item: Chocolate covered cookies assortment. |
| Current: 1905.90.1050, “Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Other: Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery: Other: Pastries, cakes and similar sweet baked products; puddings.” |
| Proposed: 1905.31.00, Free, “Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Sweet biscuits; waffles and wafers: Sweet biscuits.” 1905.32.00, Free, “Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Sweet biscuits; waffles and wafers: Waffles and wafers.” |
| Reason: The assortment is not a composite good because the sweet biscuits and the wafers are not attached to each other to form a practically inseparable whole nor are they mutually complementary components that form a whole. |
| Proposed for revocation: NY N303994, dated April 24, 2019 |
| Proposed new ruling: HQ H317110 |