March 11 CBP Bulletin Proposes to Modify Rulings on Lighted Metal Trees, Evaporated Creamer
In the March 11 Customs Bulletin (Vol. 54, No. 8), CBP published notices that propose to modify rulings and similar treatment for lighted metal trees and evaporated creamer.
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Comments on Proposals Due April 10
CBP said consideration will be given to any written comments received by April 10 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.
Lighted Metal Trees
| Item: Lighted leafless trees made of steel with LED light strings |
| Current: 9405.40.60, 6%, “Lamps and lighting fittings ... not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other,” and 9405.40.84, 3.9%, “Lamps and lighting fittings...: Other electric lamps and lighting fittings: Other.” |
| Proposed: 6702.90.65, 17%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: Other: Other,” and 8306.29.00, free, “Bells, gongs and the like, nonelectric, of base metal...; Statuettes and other ornaments, and parts thereof; Other.” |
| Reason: The trunk and branches provide the merchandise with its essential character and not the lights, so the lighted metal trees are not classifiable under Heading 9405. Artificial foliage is not classifiable in heading 6702 if the goods are “obtained in one piece by molding, forging, carving, stamping or other processes.” The goods are classifiable in heading 8306 if obtained in one piece, and 6702 if not. |
| Proposed for revocation: NY N236262 (2013), NY N260368 (2015) and NY N255988 (2014) |
| Proposed new ruling: HQ H305354 |
Evaporated Creamer
| Item: Evaporated creamer composed of milk, palm oleins, maltodextrin, emulsifier, stabilizers, vitamins A and D3, packed in cans with a net weight of 170 grams, 390 grams, and 400 grams, respectively |
| Current: 1901.90.6100, 16%, “Food preparations of goods of headings 0401 to 0404, not containing cocoa. ... : Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” |
| Proposed: 1901.90.9195, 6.4%, “Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” |
| Reason: The evaporated creamer only contains 5.4 percent of the non-fat milk solids, so it does not meet the requisite milk solid content to be classified as a dairy preparation containing over 10 percent of weight of milk solids. |
| Proposed for revocation: NY N305031 (2019) |
| Proposed new ruling: HQ H305298 |