May 20 CBP Bulletin Proposes to Revoke Rulings on Car Seat Covers, Archery Target Parts
In the May 20 issue of the CBP Customs Bulletin (Vol. 49, No. 20) (here), CBP published notices that propose to revoke rulings and similar treatment for the tariff classification of car seat covers and archery target handle inserts.
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Comments on Proposals Due June 19
CBP said consideration will be given to any written comments received by June 19 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 modifications, 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.)
Proposals
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 any treatment it has previously accorded to substantially identical transactions.
Seat Covers
| Item: Various universal fit, after-market automotive seat covers, designed to fit over most bucket seats and bench seats of automobiles, trucks, sport utility vehicles and vans. The seat covers are knit or woven and made from synthetic or cotton fabric. The merchandise is marketed for fashion, fun, style, protection, upgrade and comfort. |
| Current: Within heading 6304 (other furnishing articles) or 6307.90.9889, 7%, (other made up textile articles, other) |
| Proposed: 8708.99.81, 2.5%, (Parts and accessories of the motor vehicles of 8701 to 8705: other parts and accessories: other: other: other: other: other.) |
| Reason: The goods are prima facie classifiable under three different headings. Because automobile accessories fit directly on automobile seats and are principally used with motor vehicles, they are more narrowly defined as automobile accessories than as other furnishing articles or as other made up articles. As a result, the merchandise is best classified in heading 8708. |
| Proposed for revocation: NY 815572 (1995), NY 816444 (1995), NY 817886 (1996), NY A88713 (1996), NY C85587 (1998), NY D87669 (1999), NY E83615 (1999), NY I88761 (2002), NY K80213 (2003), and NY N015530 (2007) |
| Proposed new ruling: HQ H249319 |
Archery Target Inserts
| Item: Archery target handle inserts "that enables the consumer to easily move this target from the home, to the backyard, and to the archery range." |
| Current: 3926.90.2500, 6.5%, (other articles of plastics ...handles and knobs, not elsewhere specified or included, of plastics.) |
| Proposed: 9506.99.05, Free, (Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Archery articles and equipment and parts and accessories thereof.) |
| Reason: The handle inserts are parts of and solely used with the Block-brand archery targets. The handle inserts are not subject to any of the exclusions listed in Note 1 to Chapter 95. As such, the handle inserts are properly classified as parts of sports equipment under heading 9506 |
| Proposed for revocation: NY N209619 (2012) |
| Proposed new ruling: HQ H229978 |