July 9, 2008 CBP Bulletin Notice on Classification of Certain Porcelain Toothpick Holders
In the July 9, 2008 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 42, No. 29), CBP published a notice revoking two classification rulings and a treatment as follows:
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Revocation of rulings, revocation of treatment.CBP is revoking two rulings on the classification of certain porcelain toothpick holders. 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According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after September 7, 2008.
Toothpick holders. The merchandise is described as porcelain toothpick holders.
CBP is issuing 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 6911.90.00, as "other household articles."
CBP makes 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 previously ruled that items closely connected with serving food, storing certain foods and merchandise ancillary to other kitchen or table articles, are merchandise classifiable as tableware or kitchenware. (See Bulletin for rulings.)
CBP now determines that by application of GRI 1, the subject "Porcelain Toothpick Holders" is 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."
New: 6911.10.80, 20.8%; previous: 6911.90.00, 5.4%
(See ITT's Online Archives or 05/19/08 news, 08051940, for BP summary of proposed HQ H005207 and HQ H005209.)
July 9, 2008 CBP Bulletin (Vol. 42, No. 29) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/