Sept. 25 CBP Bulletin Proposes to Revoke, Modify Rulings on Surfboard Transport Systems, Kayak Seat Backs
In the Sept. 25 Customs Bulletin (Vol. 53, No. 34), CBP published notices that propose to revoke or modify rulings and similar treatment for surfboard transport systems and kayak seat backs.
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Comments on Proposals Due Oct. 25
CBP said consideration will be given to any written comments received by Oct. 25 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.
Surfboard Transport Systems
| Item: Surfboard racks designed to be mounted on the exterior roof of an automobile or on a pickup truck to carry a surfboard on a moving motor vehicle when there is no permanent rack on the motor vehicle |
| Current: 9506.29.00, free, “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Water skis, surfboards, sailboards and other water-sport equipment; parts and accessories thereof: Other.” |
| Proposed: 8708.29.50, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other.” |
| Reason: The surfboard racks are not accessories to surfboards because they don't contribute to the effectiveness of a surfboard or other water-sport equipment, widen the range of its uses, or improve its operation. On the other hand, they do add an additional feature to the motor vehicle. |
| Proposed for revocation: NY N019824 (2007), NY M81749 (2006) and NY K80289 (2003) |
| Proposed new ruling: HQ 287584 |
Kayak Seat Backs
| Item: Kayak seat backs for children and for adults, which function as a back rest and are an accessory to a kayak: The seat backs have a polyester textile strap with a clip at each end to secure it to the kayak. |
| Current: 3926.90.99, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other." |
| Proposed: 9404.90.20, 6%, “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: Other.” |
| Reason: The seat backs are not goods of chapter 39 excluded from chapter 94 because they are not pneumatic cushions. Instead they are "similar furnishings" described in heading 9404, and excluded from chapter 39. |
| Proposed for modification: NY N181156 (2011) |
| Proposed new ruling: HQ H286422 |