Dec. 26 CBP Bulletin Proposes to Revoke Rulings on Wood Nesting Boxes, Lighted Metal Trees
In the Dec. 26 Customs Bulletin (Vol. 53, No. 47), CBP published notices that propose to revoke or modify rulings and similar treatment for nesting boxes and lighted metal trees.
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Comments on Proposals Due Jan. 25
CBP said consideration will be given to any written comments received by Jan. 25 before taking this action. In addition, any party that 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.
Three Wood Nesting Boxes
| Item: Multiple types of plastic coolers |
| Current: 4202.12.2020, 20% “Trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides.” |
| Proposed: 4420.90.65, Free, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: lined with textile fabrics.” |
| Reason: The three nesting boxes are not designed to transport various items of clothing and personal effects; do not have handles, compartments, trays or drawers, or a lock to provide security; and are not rugged or durable to withstand the rigors of travel, CBP said. The containers involved in this case are primarily decorative articles that might store a few items if not nested, but are not primarily utilitarian. Accordingly, we find that the nesting boxes described in this case are not “trunks.” |
| Proposed for revocation: NY N248789 (2014) |
| Proposed new ruling: HQ H284371 |
Lighted Metal Trees
| Item: Metal trees with lights |
| Current: 9405.40.60, 6%, “Lamps and lighting fittings ... not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other” or 9405.40.84, 3.9%, “Lamps and lighting fittings ... : Other electric lamps and lighting fittings: Other.” |
| Proposed: 6702.90.6500, 17%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: Other: Other” or 8306.29.0000, Free, “Bells, gongs and the like, nonelectric, of base metal...; Statuettes and other ornaments, and parts thereof; Other.” |
| Reason: The subject merchandise found in the above rulings are made of metal and are in forms that resemble natural products. The merchandise is classifiable in heading 6702, unless obtained in one piece and put together through welding. The latter such merchandise is classifiable in heading 8306. |
| Proposed for revocation: NY N236262 (2013), NY N260368 (2015), NY N255988 (2014) |
| Proposed new ruling: HQ H305354 |