June 6, 2007 CBP Bulletin Notice on Certain Hot and Cold Compress Packs
In the June 6, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 24), CBP published a notice revoking one classification ruling and treatment as follows:
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Revocation of ruling; revocation of treatment.CBP is revoking a ruling on the classification of certain hot and cold compress packs. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after August 5, 2007.
Hot and cold compress packs.The merchandise is described as "Instant Hot Compress" and "Instant Cold Compress" packs composed of magnesium sulfate and water, and ammonium nitrate and water; respectively. The hot compress pack is comprised of 20-40 percent magnesium sulfate and 60-80 percent water. The cold compress pack is comprised of 40-70 percent ammonium nitrate and 30-60 percent water.
CBP is issuing HQ W968297 in order to revoke NY L84821, and reclassify the hot compress pack in subheading 2833.21.0000, as "Sulfates; alums; peroxosulfates (persulfates): Other sulfates: Of magnesium," and the cold compress pack in subheading 3102.30.0000, as "Ammonium nitrate, whether or not in aqueous solution," rather than both the hot and cold compress packs in subheading 3824.90.9190, (3824.90.9290 in the current HTS) as "prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other other."
CBP has made this change as a correction, based on Explanatory Notes (ENs) and Chapter Notes, with the support of two earlier rulings. EN 38.24(B) states, in pertinent part, that aqueous solutions of Chapter 28 remain classified therein. Furthermore, Ruling NY E85600 classified a 50 percent aqueous solution of magnesium sulfate similar to the subject hot compress pack in subheading 2833.21.0000. With regard to the cold compress pack, according to Chapter Notes, the ammonium nitrate cold pack is excluded from Chapter 28 and is classifiable in Chapter 31. Ruling NY M81919 in which CBP previously classified a cold compress containing ammonium nitrate in subheading 3102.30.0000 supports this position.
CBP now states that the "Instant Hot Compress" pack is classifiable in subheading 2833.21.0000, and the "Instant Cold Compress" pack is classifiable in subheading 3102.30.0000.
new: 2833.21.000, 3.7%, and 3102.30.0000, duty-free ; previous: 3824.90.9290, 5% (note: this subheading has changed due to new version of HTS)
(See ITT's Online Archives or 04/25/07 news, 07042535, for BP summary of proposed HQ W968297.)
June 6, 2007, CBP Bulletin (Vol.41, No. 24) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/