Aug. 5 CBP Bulletin Proposes to Modify Rulings on Sponge Art, Printers
In the Aug. 5 issue of the CBP Customs Bulletin (Vol. 49, No. 31) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the tariff classification of sponge art sets and printers
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Comments on Proposals Due Sept. 4
CBP said consideration will be given to any written comments received by Sept. 4 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 or modify 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.
Sponge Art Set
| Item: A sponge art set composed of six shaped sponges, six jumbo glitter watercolor paints, six sheets of coated paper and one artist brush. |
| Current: 3213.10.0000, 6.5%, (Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets.) |
| Proposed: 3213.10.0000, 6.5%, (Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets.) |
| Reason: While the proposed modification would result in the same classification, CBP said the previous classification analysis was mistaken. CBP previously classified the sponge art set under the heading because “heading 3213 is sufficiently broad to cover these components.” CBP now disagrees that heading 3213 covers all of the component parts of the sponge art set, specifically the coated paper included in the set, it said. The language of the heading does not include any reference to sheets of paper or other medium onto which the user will paint. The set watercolor glitter paint provides the essential character of the set, said CBP. |
| Proposed for modification: HQ 957131 (1995) |
| Proposed new ruling: HQ H194138 |
Printer
| Item: Inkjet printer/cutter imported from Japan. |
| Current: 8477.80.00, 3.1%, (Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Other machinery for molding or otherwise forming: Other machinery.) |
| Proposed: 8443.32.1040, Free, (Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof: Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8422: Other printers, copying machines and facsimile machines, whether or not combined: Other, capable of connecting to an automatic data processing machine or to a network: Printer units: Ink jet..) |
| Reason: The information provided to CBP for the previous classification was incorrect, the importer told CBP. The user may choose to use the printing machine to perform cutting functions. However, the cutting function is not necessary for the operation of the printing machine. The printing machine would not be used solely or primarily for cutting materials without printing. |
| Proposed for modification: NY N004132 (2006) |
| Proposed new ruling: HQ H128416 |