July 31 CBP Bulletin Proposes to Modify Rulings on Cheetah Squishmallows and More
In the July 31 Customs Bulletin (Vol. 58, No. 30), CBP published proposals to revoke ruling letters concerning cheetah Squishmallows and paper wine bottle carriers from China.
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Comments on Proposals Sept. 1
CBP said consideration will be given to any written comments received by Sept. 1 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.)
Proposal
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 also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Cheetah Squishmallows
| Item: The cheetah Squishmallows is an asymmetrical, oval, plush pillow in the likeness of a forward-facing, cheetah with black applique eyes, an off-white applique belly and an off-white applique snout with a black embroidered nose and mouth. A cheetah-print fabric covers all surfaces, including the ears extending from either side of the “head” and the tail, sewn onto the back. The Squishmallow measures approximately 18” x 17” x 4” (H x W x D at its deepest) and is stuffed with a polyester fiberfill. |
| Current: 9404.90.20, 6%,“Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” |
| Proposed: 9503.00.00, free, “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” |
| Reason: The cheetah Squishmallow is more like a pillow pet than a cushion, whose purpose is to support the body and increase comfort. The cheetah Squishmallows does not have an accompanying pillowcase, would not correctly fit into a standard pillowcase, and would not be used as a pillow to support a person’s head when sleeping. The size of the item, its shape, its depth, its plush squishiness, and its colorful and fun design demonstrate that the cheetah Squishmallows are designed to amuse, rather than be used for a utilitarian purpose. The article is not of the correct size or flatness to support the head or the body as a utilitarian pillow and it is not designed to provide or increase comfort. It is designed to entice a child to hug and bond with it, similar to the pillow pets, classified in HQ H161002, dated March 30, 2012. The fabric and plush stuffing are extra soft because the cheetah Squishmallows is intended to be cuddled. Therefore, the cheetah Squishmallows are not utilitarian items and are not excluded from heading 9503 by Note 1(x) to Chapter 95. |
| Proposed for revocation: N306312, dated Oct. 18, 2019 |
| Proposed new ruling: HQ H330361 |
Paper Wine Bottle Carrier From China
| Item: The wine bottle carrier holds six 750 [milliliter] (ml) wine bottles and is constructed of non-corrugated paperboard. The product details state that the material content by weight is 300 [grams/meter squared] (g/m2) facing paper, 127 g/m2 medium (middle) paper and 180 g/m2 liner paper. The item is marketed to retail store clients as packaging for their customers who purchase wine. |
| Current: 4823.90.86, free, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other.” |
| Proposed: 4819.20.00, free, “Carton, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard." |
| Reason: Based on CBP’s ruling history, the carrier is a modified box. While the carrier does have characteristics unlike a typical folding box (e.g., the handle and compartments) and is open-topped, those characteristics do not disqualify it from being a box for purposes of classification under heading 4819. The paper wine carrier folds; is a carton, box, or case; and is of non-corrugated paperboard. |
| Proposed for revocation: N077475, dated Oct. 15, 2009 |
| Proposed new ruling: HQ H338844 |