July 17 CBP Bulletin Proposes to Revoke Rulings on Inflatable Guitars
In the July 31 Customs Bulletin (Vol. 53, No. 26), CBP published notices that propose to revoke rulings and similar treatment for the classification of inflatable guitars.
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Comments on Proposals Due Aug. 27
CBP said consideration will be given to any written comments received by Aug. 27 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.
Inflatable Guitar
| Item: A toy rubber musical instrument that, when inflated with air, resembles a six string electric guitar. |
| Current: 9503.50.0000, Free, “Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof.” |
| Proposed: 3926.90.7500, 4.2%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Reason: The guitars don't meet the definition of toys and similar products "are marketed and used as party decorations and favors," said CBP. "Thus, any amusement value provided by the inflatable guitar is incidental to its practical purpose as a party favor or decoration." |
| Proposed for revocation: NY J81414 (2003) |
| Proposed new ruling: HQ H298843 |