Aug 24 CBP Bulletin Proposes to Revoke Rulings on Trunk Organizer, Utility Vehicle
In the August 24, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 35), CBP published two notices that propose to revoke three rulings regarding the tariff classification of a trunk/cab organizer and a self-propelled utility vehicle.
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Comments on Proposed Ruling Actions due Sept 23
CBP states that any party who has received a 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 September 23, 2011, 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 agents for importations subsequent to the effective date of the final decision in this notice.
Proposed Revocations
CBP is proposing to revoke the three rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Trunk/Cab Organizers
| Item: Trunk/cab organizer. This item is made of vinyl and felt and fit into a trunk of a motor vehicle to hold a jack, lug wrench, hub cap puller, tool for removing wheel cap bolts, and any other tools for changing the tires. There are no handles for portability of these organizers. Their sole function is to remain within the trunk of a motor vehicle. |
| Current: 8708.29.50, 2.5% (Other parts and accessories of motor vehicles (including cabs) of headings 8701 to 8705) |
| Proposed: 4202.92.90, 17.6% (Trunks and other container with outer surface of sheeting of plastic or textile materials) |
| Reason: In accordance with Additional U.S. Rule of Interpretation 1(c) and relevant Explanatory Notes (ENs)1, if the trunk organizer is classifiable in heading 4202, it cannot be classified in heading 8708. Prior CBP rulings classified items similar to these trunk organizers under heading 4202, as they were suitable to effectively transport various items in a vehicle, while organizing, storing, and protecting them. While trunk organizers are not named in heading 4202, CBP states they are similar to the containers listed in this heading because their essential character is for organizing, storing, protecting, and carrying various items. CBP notes that the fact that the organizers do not possess handles for carrying does not exclude it from heading 4202 as they are still "suitable to effectively transport" their contents. |
| Proposed for revocation: NY K84392 (2004), NY J86790 (2003) |
| Proposed new ruling: HQ H092277 |
1Additional U.S. Rule of Interpretation (1)(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles. However, a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such a part or accessory. This is articulated similarly in EN (III)(C)(4) to Section XVII.
Self-Propelled Utility Vehicle
| Item: WorkMax 800 utility vehicle. It is a four-wheeled, self-propelled vehicle used to haul materials in factories, warehouses, golf courses, and sports fields, with a top speed of 25 miles per hour. It has a rear cargo tilt bed and is fitted with either off-road tires or turf tires. It has a payload capacity of 400 kg which can be manually dumped by the operator. |
| Current: 8704.21.00, 25% (Other motor vehicle for the transport of goods) |
| Proposed: 8709.19.00, free (Other self-propelled works trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, etc. for short distance transport of goods) |
| Reason: Prior CBP rulings have classified highly similar vehicles as works trucks of heading 8709. CBP notes that these vehicles had features similar to the WorkMax 800, such as being designed for use in multiple environments, including significant off-road use. The vehicles also remain unsuitable for on-road use due to the lack of safety features required by national regulations (e.g., doors, windows, roof, seat belts, turn signals, etc.). Given the similarities with the other vehicles classified in 8709, CBP now finds the WorkMax 800 is also classified in heading 8709 as a works truck. |
| Proposed for revocation: NY N129146 (2010) |
| Proposed new ruling: HQ H147081 |
(See ITT's Online Archives or 08/23/11 news, 11082334, for BP summary announcing the availability of the August 24 CBP Bulletin rulings.)