Jan. 2 CBP Bulletin Proposes to Revoke Rulings on Embroidered Motifs, Instant Soup
In the Jan. 2 Customs Bulletin (Vol. 53, No. 48), CBP published notices that propose to revoke or modify rulings and similar treatment for embroidered motifs and instant noodle soup.
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Comments on Proposals Due Jan. 31
CBP said consideration will be given to any written comments received by Jan. 31 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.
Embroidered Motifs
| Item: Decorative textile items in the form of embroidered motifs. |
| Current: 5810.92.1000, dutiable according to additional note 2 to chapter 58, “Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: Badges, emblems and motifs.” |
| Proposed: 5810.92.90, dutiable according to additional note 3 to chapter 58, “Embroidery in the piece, in strips or on motifs: Other embroidery: Of man-made fibers: Other: Other: Other.” |
| Reason: A product imported in the piece is classified as an individual article only if it has the defined identity of the individual article and must be separated to be commercially usable. Although the subject embroidered motifs can be separated without damage and used as individual appliques, they are also usable as strips, such as for trimming. |
| Proposed for revocation: NY 800463 (1994), NY 881559 (1993) |
| Proposed for modification: NY B85277 (1997), NY 801210 (1994), NY 889565 (1993) |
| Proposed new ruling: HQ H301424 |
Instant Noodle Soup
| Item: Various instant noodle soup products comprised of dried noodles and soup base |
| Current: Heading 1902, free to 6.4%, “Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.” |
| Proposed: 2104.10.0000, 3.2%, “Soups and broths and preparations therefor; homogenized composite food preparations: Soups and broths and preparations therefor.” |
| Reason: It is the soup base that provides the flavor and serves as the foundation of the dish. The inclusion of the soup base implies that the product is intended as a soup rather than a pasta dish. Explanatory Note 19.02 excludes soup preparations containing pasta from classification in heading 1902. |
| Proposed for revocation: NY N125119 (2010), HQ 953104 (1993), HQ 086309 (1990) |
| Proposed new ruling: HQ H304896 |