Sept. 16 CBP Bulletin Proposes to Revoke Rulings on Emergency Roadside Kits, Tissue Boxes

September 17, 2015 |Customs

In the Sept. 16 issue of the CBP Customs Bulletin (Vol. 49, No. 37) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the tariff classification of emergency roadside kits and the origin marking of tissue boxes..

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Comments on Proposals Due Oct. 16

CBP said consideration will be given to any written comments received by Oct. 16 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.

Emergency Roadside Kits

Item: Emergency roadside kits. For example, a "99-piece" emergency roadside kit consisting of a 10’ battery booster cable, accident information guide, emergency thermal blanket, radiator water bag, 2 light sticks, 2 hose clamps, gas siphon, vinyl glove, a paper flag that reads “Emergency Help Call Police,” red shop towel, multi-function knife, flashlight, 2 D-size batteries, poncho, roll of radiator repair tape, 6 blade fuses, 27 cable nylon ties, flammable tire sealer and first aid kit, all packed inside a soft-sided plastic, reinforced, zippered bag with straps.

Current: Each component classified separately.

Proposed: As a retail set in the heading of the item that provides the essential character.

Reason: The emergency roadside kits satisfy all three requirements listed in the Explanatory Notes for "goods put up in sets for retail sale." The kits consist of two or more goods, classifiable in two or more headings; they are put up together to assist the particular needs of motorists who experience a roadside emergency; and the kits are packaged in a carrying bag suitable for retail sale.

Proposed for revocation: HQ 964937 (2002), HQ 084074 (1989), HQ 965021 (2002), HQ 950678 (1991), HQ 951092 (1992), HQ 951943 (1992), NY D87008 (1999), NY E80250 (1999), NY E81728 (1999), NY I81218 (2002), NY J86419 (2003), NY N008721 (2007), and NY N080536 (2009)

Proposed new ruling: HQ H031458

Tissue Boxes

Item: Boxes of facial tissues, produced from U.S.-origin jumbo rolls, and exported for conversion into boxes of tissues in Canada or Mexico, South Korea, and China before re-importation into the U.S.

Current: The tissues from Canada/Mexico and South Korea qualify for preferences under NAFTA and the U.S.-Korea Free Trade Agreement, and the country of origin for marking purposes is Canada/Mexico and South Korea based on General Notes 12 and 33, respectively. The tissue boxes from China did not undergo a substantial transformation when they were cut into tissues, so they remain a product of the United States for CBP purposes, though marking as "Made in the U.S.A." would be subject to Federal Trade Commission requirements.

Proposed: The tissues from Canada/Mexico and South Korea qualify for preferences under NAFTA and the U.S.-Korea Free Trade Agreement, and the country of origin for marking purposes is Canada/Mexico and South Korea based on 19 CFR 102 and 19 CFR 134, respectively. The tissue boxes from China did not undergo a substantial transformation when they were cut into tissues, so they remain a product of the United States for CBP purposes, though marking as "Made in the U.S.A." would be subject to Federal Trade Commission requirements.

Reason: The NAFTA and UKFTA general notes do not govern country of origin marking. Instead, marking is subject to 19 CFR 102 and 19 CFR 134, respectively.

Proposed for modification: NY N261615 (2015)

Proposed new ruling: HQ H263571