July 19 CBP Bulletin Proposes to Revoke, Modify Rulings on Plastic Air Mattresses, Unfinished Pillow Shells
In the July 19 issue of the CBP Customs Bulletin (Vol. 51, No. 29) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for plastic air mattresses and unfinished quilted pillow shells.
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Comments on Proposals Due Aug. 18
CBP said consideration will be given to any written comments received by Aug. 18 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.
Plastic Air Mattresses
| Item: Inflatable plastic beds. |
| Current: 9403.70.8015, Free, “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” |
| Proposed: 3926.90.7500, 4.2%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Reason: The mattresses at issue are empty sacks that, when inflated with air, function as beds. As such, they are pneumatic mattresses, CBP said. |
| Proposed for revocation: NY N249247 (2004), NY K88969 (2004) |
| Proposed new ruling: HQ H265674 |
Unfinished Pillow Shells
| Item: An unfilled pillow shell. |
| Current: 9404.90.1000, 5.3%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton.” |
| Proposed: 6307.90.8945, 7%, ““Other made up articles, including dress patterns: Other: Other: Pillow shells, of cotton (369).” |
| Reason: The pillow shell not fitted with springs or internally stuffed or fitted with any material, and therefore cannot be considered an article of bedding or similar furnishing classifiable in heading 9404. |
| Proposed for revocation: NY N236267 (2012) |
| Proposed new ruling: HQ H285436 |