Oct. 10 CBP Bulletin Revokes Rulings on LED Task Lights, Plastic Cups
In the Oct. 10 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 42), CBP published two notices of revocation of rulings and treatment regarding the tariff classification of LED task lights and plastic cups .
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Revocations Are Effective Dec. 10
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as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after Dec. 10
LED Task Lights
| Item: The Nightstick Task Light. A cylindrical battery-powered hand-held work light that measures about 11 ½ inches high by 2 inches in diameter at its widest point. It is made of plastic, features sculpted finger grooves for a positive grip, and is powered by an internal Ni-MH (nickel-metal hydride) battery. At one end of the Nightstick is an LED (light emitting diode) bulb and a reflector under a clear lens. Along one side of the upper part of the housing are 60 LED bulbs, arranged in a 4 by 15 grid, under a clear lens. On the other side of the housing is a push button switch that cycles the light between flashlight on, grid on, and off, as well as a connection for a battery charger adapter. The Nightstick also features two removable plastic cuffs designed to snap onto the body of the light. One cuff provides a magnet for mounting the light on any flat, ferrous surface; the other a swiveling combination hook/stand. The Nightstick Task Light is packaged for retail sale in a plastic clamshell case. |
| New Ruling: HQ H081686(dated 08/15/12), revokes NY N077436 (2009) |
| Old HTS/Rate: 8513.10.20, 12.5% (Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos) other than lighting equipment of heading 8512; parts thereof: lamps: flashlights.) |
| New HTS/Rate: 8513.10.40, 3.5% (Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos) other than lighting equipment of heading 8512; parts thereof: lamps: other.) |
| Reason: CBP said that while the Nightstick exhibits the general physical characteristics of a flashlight, it is also marketed, sold and can be used in a manner that is inconsistent with flashlights. While the device in question, in both its flashlight and flood light modes, projects a beam of light (albeit a wider beam when using the “floodlight” function), is battery-operated and is capable of being held in the hand by its housing, it also functions as something beyond that of a flashlight due to the capabilities imparted by the magnetic mount, combination hook/stand and LED bank. Therefore, CBP couldn't determine its principal function. When a principal use can't be determined, the products are to be classified in the heading that occurs last in numerical order among those that equally merit consideration for classification, said CBP. |
(See ITT's Online Archives 12070917 for summary of the proposed revocation of this ruling.)
Plastic Cups
| Item: One ounce plastic cups with measurements on the side, used primarily in the medical industry. The cups come from Hong Kong and are made of 100 percent polypropylene. The cups are graduated in shape. The cups have markings on the plastic denoting various types of measurements such as: ounce, teaspoons, drams and centimeters and millimeters. |
| New Rulings: HQ H176516 (dated 09/25/12), revokes NY H81035 (2001) |
| Old HTS/Rate: 3924.10.5000, 3.4% (Tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.) |
| New HTS/Rate: 3926.90.99, 5.3% (Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.) |
| Reason: CBP ruled the plastic cups to be other plastic tableware and kitchenware. CBP has said such products are similar in that they are of plastic, are used in the household, and are reusable. CBP now says its past ruling was mistaken because it no longer believes that the subject plastic cups are only used in the house and the cups are too flimsy to be reusable. |
(See ITT's Online Archives 12070917 for summary of the proposed revocation of this ruling.)