May 7, 2008 CBP Bulletin Notice on Classification of Porcelain Toothpick Holders
In the May 7, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 20), CBP published a notice proposing to revoke two classification rulings and revoke a treatment as follows:
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Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke two rulings on the classification of certain porcelain toothpick holders. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by June 6, 2008, the date that written comments on the proposed rulings are due. Furthermore, CBP states that 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 agent for importations subsequent to the effective date of the final decision in this notice.
Toothpick holders. The merchandise is described as porcelain toothpick holders.
CBP is proposing to issue HQ H005207 and HQ H005209 in order to revoke NY A88963 and HQ 960657 respectively, and reclassify the porcelain toothpick holders under HTS 6911.10.80 as "tableware, kitchenware" rather than under HTS 6911.90.00, as "other household articles."
CBP proposes this change as a correction based on the Explanatory Notes (ENs) and the concept of "ejusdem generis" (which means "of the same class or kind"), as well as dictionary definitions and preceding rulings. The details concerning what is considered to be tableware and kitchenware are contained in the ENs to 6912, which also apply to 6911.
According to the ENs, such articles' primary purpose is to hold, display, store, prepare and serve food items and may include kitchenware articles which have functions similar to and indicative of the subject toothpick holder. Furthermore, CBP has on several occasions ruled that items closely connected with serving food, storing certain foods and merchandise ancillary to other kitchen or table articles, are merchandise classifiable as either tableware or kitchenware. (See Bulletin for rulings.)
CBP now proposes that by application of GRI 1, the subject "Porcelain Toothpick Holders" should be classified under HTS 6911.10.80 which provides for: "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other."
Proposed: 6911.10.80, 20.8% ; current: 6911.90.00, 5.4%
May 7, 2008 CBP Bulletin (Vol. 42, No. 20) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/