December 10, 2009 CBP Bulletin Notice on Classification of Lawn Sweeper Hopper Bags
In the December 10, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 50), CBP published a notice revoking one ruling and a treatment as follows:
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Revocation of ruling; revocation of treatment.CBP is revoking one ruling on the classification of lawn sweeper hopper bags; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. 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According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 8, 2010.
Lawn sweeper hopper bags. The merchandise is described as a lawn sweeper bag designed to be pulled behind a lawn tractor. The bag is imported without metal supports, which are added after importation. The bottom is laminated vinyl and the sides are low density polyethylene. The samples are composed predominantly of plastics. Each sample bag has a bottom made of thick, embossed plastic sheeting. The three sides are made of textile fabric heavily and visibly coated with a plastic material. Material of this construction is considered to be of chapter 39 plastics for tariff classification purposes. The top is made of woven strip material.
CBP is issuing HQ H042584, in order to revoke NY K87594, and reclassify the lawn sweeper hopper bags under HTS 8479 as "parts of machines with individual functions" rather than under 3926 as "other articles of plastics".
CBP makes this change as a correction, based largely on HTS Section XVI, Note 2 (b). HTS heading 3926 provides, in relevant part, for "other articles of plastics". However, it is a so-called "basket" provision within Chapter 39, in which classification "is appropriate only when there is no tariff category that covers the merchandise more specifically." See EM Industries, Inc. v. United States, 22 Ct. Int'l Trade 156, 165, 999 F. Supp. 1473, 1480 (1998). ("Basket" or residual provisions of HTSUS headings . . . are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading.'') Heading 8479 provides for machines that have individual functions as well as their parts. In HQ H029996, dated November 7, 2008, CBP classified lawn sweepers, imported without the lawn sweeper bags, under heading 8479.
Section XVI, Note 2 (b) states in relevant part: "Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind."
Because the lawn sweeper bags are dedicated solely for use with the lawn sweeper, CBP now determines that the lawn sweeper bags are "parts" of the lawn sweeper within the meaning of the HTS, and the text of heading 8479.
CBP determines that pursuant to GRI 1 and Note 2(b) to Section XVI, the lawn sweeper hopper bags are classified in subheading 8479.90.94 which provides for "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other."
New: 8479.90.94, duty-free; Previous: 3926.90.9980, 5.3%
(See ITT's Online Archives or 8/10/09 news, 09081060, for BP summary of proposed HQ H042584.)
December 10, 2009 CBP Bulletin (Vol. 43, No. 50) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/