May 11 Bulletin Has 3 Notices on Ruling Revocations
In the May 11, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 20), CBP published notices that revoke rulings on sandals, inflatable play structures, and steel winches, in order to correctly classify these products.
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Revocations Effective July 11
The revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after July 11, 2011.
In addition to revoking the identified rulings, CBP’s 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.
Revocations
Sandals
| Item: Sandals - These are all ladies thong sandals with outer soles and uppers of rubber/plastics. They all have “V” or “Y” shaped straps with plugs at their ends that penetrate the sole and a thong which goes between the first and second toes. All three of the subject sandals have metal ornamentation attached to the upper. This ornamentation accounts for more than 10% of the external surface area of the upper. They all have separate leather insoles. |
| New Ruling: HQ H092482 (NY N087097 revoked) |
| New HTS/Rate: 6402.99.31, 6% |
| Former HTS/Rate: 6402.99.4060, 37.5% |
| Reason: Correction: Loosely attached metal decoration not considered in the calculation of rubber or plastic external surface. |
Inflatable Play Structures
| Item: Inflatable Play Structures - play structures identified as "Jump 'n Slide;" “Banzai Splash Slide;” “Crashing Waves Water Park;” “Jumbo Water Slide;” a “Bounce House;” “Slam ‘N Hoops Bouncer;” and “Mega Bounce Trampoline” |
| New Ruling: HQ H097735, HQ H097736, HQ H097737, HQ H097738, HQ H097739, and HQ H097740 (HQ 967654, NY N021595, NY N027455, NY M87766, NY R01333, NY M87765, and NY K82586 revoked) |
| New HTS/Rate: 9503.00.000, free |
| Former HTS/Rate: 9506.99.6080, 4%; 9506.99.5500, 5.3% |
| Reason: Correction: Considered a toy, not exercise equipment, based on physical characteristics, use, price, marketing, and consumer expectation. |
Steel Winches
| Item: Steel winches - constructed from medium carbon steel plate with precision cast steel pawls and gears. This winch in particular is specifically designed to be mounted under the rim of a flatbed truck trailer for safe securing of cargo. Several of these devices are used together to manually pull tight nylon webbing straps or cable that secure the trailer load. The winches themselves consist of hand-operated horizontal ratchet drums around which webbing and/or cable is wound. |
| New Ruling: HQ H031587 (HQ 950334 revoked) |
| New HTS/Rate: 8425.39.01, free |
| Former HTS/Rate: 8479.89.90, 3.7% |
| Reason: Correction. Tightening or restraining functions make them eo nomine winches; no need to lift, haul, or tow. |
(Most of the tariff numbers and duty rates listed in the “Former HTS/Rate” column are from the original ruling listed in the Bulletin.)
(See ITT’s Online Archives or 06/24/10 news, 10062415, for BP summary of the proposed revocation for the sandals.
See ITT’s Online Archives or 06/14/10 news, 10061425, for BP summary of the proposed revocations for the inflatable play structures.
See ITT’s Online Archives or 06/11/10 news, 10061123, for BP summary of the proposed revocation for the steel winches.)