July 5 CBP Bulletin Revokes Rulings on Drawers, Bolts
In the July 5, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 28), CBP published two notices of its revocation of its rulings and treatment regarding the tariff classification of stacking drawers and nickel bolts.
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Revocations Are Effective Sept. 4
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after Sept. 4.
Stacking Drawers
| Item: Plastic stacking drawers. There are three polystyrene rectangular plastic drawer units imported in different height sizes. Each drawer is designed to stack one on the other and has interlocking edges which secure the drawers to each other and lock them into place, thus forming a free standing drawer system. |
| New Ruling: HQ H086941 (dated 06/14/12) , revokes NY N042968 (2008) |
| Old HTS/Rate: 3924.90.56, 3.4% (household articles of plastic) |
| New HTS/Rate: 9403.70.80, free (other furniture of plastics) |
| Reason: To be classified in headings 9401-9403, articles must be designed for placing on the floor or ground and used mainly with a utilitarian purpose to equip private dwellings and other places. Chapter 94 Explanatory Notes (ENs) also state that shelved or unit furniture remains in Chapter 94 even if designed to stand one on the other. In this case, CBP states that while only the bottom drawer will be placed on the ground, the interlocked drawers constitute a single, movable unit designed for placing on the floor or ground, with the utilitarian purpose of storing personal items. The drawer set is also of a class or kind of those enumerated in Chapter 94 ENs. Thus, the drawers are classified under heading 9403 and therefore excluded from heading 3924 classification. |
(See ITT's Online Archives 12011118 for summary of the proposed revocation of this ruling.)
Nickel Bolts
| Item: Specialized nickel bolts used to join components within the compressor shaft assembly of a turbine engine. |
| New Ruling: HQ H080821 (dated 06/14/12), NY N058237 (2009) |
| Old HTS/Rate: 8414.90, free (other parts of other compressors) |
| New HTS/Rate: 7508.90, 3% (other articles of nickel) |
| Reason: As the nickel bolt in question simply joins components within the compressor shaft assembly of a turbine engine and is similar in function to the iron or steel bolts that are covered by subheading 7318, it meets the definition of a “part of general use.” A nickel bolt that is presented separately and is a “part of general use,” even if specialized for joining a compressor shaft assembly, would be classified in the heading of Section XV that is appropriate to the bolt, as opposed to a heading that covers “parts” of such an assembly. (HTS Chapter 73 = articles of iron and steel, HTS Chapter 75 = nickel and articles thereof) |
(See ITT's Online Archives 11120511 for summary of the proposed revocation of this ruling.)