April 29 CBP Bulletin Proposes to Revoke Rulings on Fiberboard Boxes
In the April 29 Customs Bulletin (Vol. 54, No. 16), CBP published notices that propose to revoke rulings and similar treatment for high-density fiberboard boxes.
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Comments on Proposals Due May 29
CBP said consideration will be given to any written comments received by May 29 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.
Textile Covered High-Density Fiberboard Boxes
| Item: Textile covered storage boxes |
| Current: 6307.90.9889, 7%, “Other made up textile articles, other.” |
| Proposed: 4420.90.650, 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 high-density fiberboard, not the textile fabric, gives the essential character as a box, CBP said. |
| Proposed for modification: NY N302855(2019) |
| Proposed new ruling: HQ H305320 |