May 7 CBP Bulletin Proposes to Revoke, Modify Rulings on Wooden Storage Benches
In the May 7 issue of the CBP Customs Bulletin (Vol. 48, No. 18), CBP published a notice that proposes to modify and revoke rulings and similar treatment for the tariff classification of wooden storage benches.
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Comments on Proposed Revocations Due June 6
CBP said consideration will be given to any written comments received by May 30 before taking this action. In addition, 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 the date that written comments on the proposed ruling are due. (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 rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Wooden Storage Benches
| Item: The The bench is a wooden table with one lower shelf. It measures 36 inches wide by 14 inches deep by 18 inches high. The lower shelf is concealed by two small, side by side doors which open outwards. Each door has a small circular metallic knob. |
| Current: 9403.50.90, Free, (Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other; Other) |
| Proposed: 9401.69.80, Free, (Seats …: other seats, with wooden frames: other: other…) |
| Reason: Under Legal Note 2 to Chapter 94, an article of furniture can be classified in headings 9401--9403, if it is designed to be placed upon the ground or the floor, which is true of the bench. Heading 9401 provides for seats whereas heading 9403 provides for “other furniture.” The bench is a seat; therefore it is classifiable under heading 9401. There's no need to examine heading 9403 because it only covers items not classified in earlier headings, said CBP. |
| Proposed for revocation or modification: NY R00927 (2004), NY N064700 (2009), NY N122505 (2010), and NY N234965 (2012) are proposed for revocation. NY N121618 (2010) is proposed for modification. |
| Proposed new ruling: HQ H132496 |