Aug. 9 CBP Bulletin Proposes to Revoke, Modify Rulings on Ornamental Ceramics, Wooden Corner Blocks
In the Aug. 9 Customs Bulletin (Vol. 51, No. 32), CBP published notices that propose to revoke or modify rulings and similar treatment for ornamental ceramics and wooden corner blocks made from two pieces of wood laminated together.
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Comments on Proposals Due Sept. 8
CBP said consideration will be given to any written comments received by Sept. 8 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.
Ornamental Ceramic Articles
| Item: A tea light candle lamp made of ceramic. |
| Current: 9405.50.4000, 6%, “Lamps and lighting fittings ...: Nonelectrical lamps and lighting fittings: Other: Other.” |
| Proposed: 6913.90.50, Free, “[S]tatuettes and other ornamental ceramic articles: Other: Other: Other... .” |
| Reason: While the article does feature a circular indentation in its base, no form of illumination is provided with the good, CBP said. Were a tea light placed in the indentation, it would primarily light the decorative article itself, enhancing the decorative nature of the article, the agency said. |
| Proposed for revocation: NY N201236 (2012) |
| Proposed new ruling: HQ H274832 |
Wooden Corner Block
| Item: Wooden corner blocks used in the frame assembly of chairs, couches and other similar furniture. |
| Current: 9401.90, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.” |
| Proposed: 4421.99.94, Free, “Other articles of wood: Other: Other: Other: Edge-glued lumber.” |
| Reason: Chapter 94 only covers parts of heading 9401, when identifiable by their shape or other specific features as parts “designed solely or principally” for an article of heading 9401, CBP said. The wooden corner block is an interchangeable wooden part of general use in furniture of headings 9401 through 9403, CBP said. It is a cut, triangular shaped block of wood that is not dedicated for a particular article of furniture such as seats of heading 9401. |
| Proposed for modification: NY N224237 (2012) |
| Proposed new ruling: HQ H278497 |