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Oct. 7 CBP Bulletin Proposes to Revoke Rulings on Floating Pool Loungers

In the Oct. 7 Customs Bulletin (Vol. 54, No. 39), CBP published notices that propose to revoke rulings and similar treatment for floating pool loungers.

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Comments on Proposals Due Nov. 6

CBP said consideration will be given to any written comments received by Nov. 6 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.

Floating Pool Loungers

Item: Pool float
Current: 6307.90.9889, 7%, “Made up textile articles, other.”
Proposed: 3926.90.75, 4.2%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.”
Reason: “While the textile mesh component allows the user to sit and recline while afloat, it is the floatation characteristic of the product which distinguishes this product from a chair or recliner,” CBP said. “Absent the performance of the plastic PVC air bladders, the pool lounger could not perform its fundamental function, which is to float. Accordingly, we find that the plastic PVC air bladders impart the essential character of the product as a whole.”
Proposed for revocation: NY N270096, dated Nov. 25, 2015; HQ H145739, dated Nov. 16, 2012; HQ 966929, dated March 23, 2004; HQ 965956, dated Jan. 22, 2003; NY N179233, dated Aug. 26, 2011; NY N042676, dated Nov. 11, 2008; and NY M80804, dated Feb. 6, 2006
Proposed for modification: NY N069035, dated July 30, 2009
Proposed new ruling: HQ H304297