Dec. 9 CBP Bulletin Proposes to Revoke Rulings on Empty Cosmetic Containers
In the Dec. 9 Customs Bulletin (Vol. 54, No. 48), CBP published notices that propose to revoke rulings on an empty cosmetic container with a brush.
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Comments on Proposals Due Jan. 8
CBP said consideration will be given to any written comments received by Jan. 8, 2021, before taking these actions. 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.
Empty Cosmetic Containers with Brushes
| Item: Empty mascara case with brush |
| Current: 9603.29.4090, 0.2 cents each, plus 7%, “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: other: valued not over 40 cents each: other.” |
| Proposed: 3923.90.00, 3%, “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other.” |
| Reason: The role of the container in relation to the use of the entire good, to convey mascara and its applicator to the purchaser, imparts the essential character of the subject merchandise, CBP said. Moreover, the molded plastic container accounts for the bulk of the merchandise. |
| Proposed for revocation: NY I82716, dated June 21, 2002, and NY D88064, dated Feb. 22, 1999 |
| Proposed new rulings: HQ H313938 |