October 9, 2008 CBP Bulletin Notice on Classification of Certain "Three Wise Men" Porcelain Figurines
In the October 9, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 42), CBP published a notice proposing to revoke one ruling and treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke one ruling on the classification of certain "three wise men" porcelain figurines. Additionally, CBP proposes that this notice covers any rulings on this merchandise which may exist but have not been specifically identified. 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 November 7, 2008, the date that written comments on the proposed ruling 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.
"Three Wise Men" porcelain figurines. The merchandise is described as three porcelain figurines, item number 97821, which depict the three wise men and measure approximately 11 inches in height.
CBP is proposing to issue HQ H034938 in order to revoke NY A87160 and reclassify the Three Wise Men figurines under HTS 9505.10.30 as "Festive, carnival or other entertainment articlesArticles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof," rather than under HTS 6913.10.50 as "Other ornamental ceramic articles of porcelain."
CBP proposes this change as a correction based on the Explanatory Notes (ENs), a prior ruling, and HTS Chapter Notes. EN 95.05 (A)(2) states, in relevant part, that this heading covers "articles traditionally used at Christmas festivities, e.g., nativity figures" In NY A87160, CBP stated that "a nativity scene must include the characters of Joseph, Mary, and the Child." However, in a previous ruling (see bulletin for details), CBP classified figurines depicting three wise men, or Magi (Melchior, Kaspar, and Balthasar), along with a shepherd, sheep, donkey, cow and camel, but without "Joseph, Mary, and the Child", in heading 9505 as festive articles.
In addition, HTS Chapter 69 Note 2(k) states, in relevant part, that this chapter does not cover articles of Chapter 95. Therefore the merchandise is excluded from classification in Chapter 69.
Proposed: 9505.10.30, duty-free; Current: 6913.10.50, duty-free
October 9, 2008 CBP Bulletin (Vol. 42, No. 42) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/