Nov. 27 CBP Bulletin Proposes to Modify, Revoke Ruling Letters on Cub Cadet Utility Vehicles, Defibrillators
In the Nov. 27 Customs Bulletin (Vol. 58, No. 47), CBP published proposals to modify or revoke ruling letters concerning MTD Cub Cadet utility vehicles and external defibrillators and their components.
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Comments on Proposal Due Dec. 27
CBP said consideration will be given to any written comments received by Dec. 27 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.
Cub Cadet Utility Vehicles
| Items: The MTD Cub Cadet, a four-wheeled, utility vehicle powered by a 546cc spark-ignition internal combustion engine |
| Current: Heading 8704, specifically in subheading 8704.31.00, which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons." |
| Proposed: Heading 8703, specifically in subheading 8703.21.01, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity not exceeding 1,000 cc.” |
| Reason: Based on the structural and auxiliary features of the subject Cub Cadet vehicles, CBP found that the merchandise is properly classified as one primarily designed for the transportation of passengers, not goods, and is thus classifiable under heading 8703. The vehicles in this case share many of the design characteristics described in the EN to heading 8703 that are applicable to vehicles classifiable under that heading. Driver and passenger comfort was also prioritized in the Cub Cadet’s design, as evinced by the several comfort features and finishings such as the three-way adjustable suspension system, ergonomic foam seating with lumbar support, cup holders, glove box, and 12-volt power outlet. Although individually, none of these may be determinative, when taken as a whole, these physical characteristics all demonstrate that the utility vehicles under consideration are primarily used for the transport of persons, and the facts indicate with particularity its fitness for use in transporting persons for offroad recreational activities. |
| Proposed for modification: NY N309547, dated March 3, 2020 |
| Proposed new ruling: HQ H339953 |
External Defibrillators and External Defibrillator Components
| Items: HQ 563109: defibrillator cases; HQ 563125: AC and DC power adapters; NY N011491: defibrillator carrying cases; NY I80189: defibrillator carrying cases; NY N071646: defibrillator carrying cases and component pieces from China; N075840: chest compression system from Sweden; N234669: printed circuit board assemblies for a defibrillator/monitor; N263755: chest compression system accessories from Sweden; 302256: carry cases for automatic external defibrillator devices |
| Current: Subheading 9817.00.96, which provides for "Nairobi Protocol; Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped." |
| Proposed: The subject defibrillators and components are not eligible for subheading 9817.00.96 duty-free treatment. |
| Reason: As opposed to internal pacemakers/defibrillators, external defibrillators are primarily used to evaluate and treat an acute or transient disability such as an acute cardiac event. Someone suffering from an irregular heart rhythm or cardiac event requiring the use of an external defibrillator may go on and live a normal life thereafter. If further treatment is required necessitating an internal pacemaker/ defibrillator, such articles are already granted subheading 9817.00.96 per HQ 556243, and HQ 557302. As such, it is CBP's view that the prior decisions erroneously granted duty-free treatment to all defibrillators and their components, as external defibrillators are designed for acute situations, and they should be modified or revoked. |
| Proposed for revocation or modification: HQ 563109, dated Oct. 19, 2004; HQ 563125, dated Dec. 27, 2004; NY N011491, dated June 19, 2007 (Attachment C); NY I80189, dated April 15, 2002 (Attachment D); NY N071646, dated Sept. 10, 2009 (Attachment E); NY N075840, dated September 25, 2009 (Attachment F); NY N234669, dated Nov. 19, 2012 (Attachment G); NY N263755, dated May 1, 2015 (Attachment H); and NY N302256, dated March 6, 2019 |
| Proposed new ruling: HQ H331366 |