Dec. 16 CBP Bulletin Proposes to Revoke, Modify Rulings on Automobile Organizers
In the Dec. 16 Customs Bulletin (Vol. 54, No. 49), CBP published notices that propose to revoke rulings on automobile organizers.
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Comments on Proposals Due Jan. 15
CBP said consideration will be given to any written comments received by Jan. 15, 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.
Automobile Organizers
| Item: Automobile organizers, including containers with no lid, automobile coolers, backseat pocket and center seat organizers, backpack backseat organizers, glove box litter bags and automobile trash containers |
| Current: 8708.99.81, 2.5%, “Parts and accessories of the motor vehicles of Headings 8701 to 8705: Other: Other: Other.”; 8708.29.50, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other.” |
| Proposed: 4202.92.91, 17.6%, “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; ... of textile materials: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other: With outer surface of textile materials: Other: Of man-made fibers.” |
| Reason: The automobile organizers are not parts because they are not essential and the car can function without them, nor are they accessories because they do directly affect the car’s operation or contribute to the car’s effectiveness. The automobile organizers are designed to organize, store, protect and carry personal items, so they are classifiable in heading 4202. |
| Proposed for revocation: NY L81614, dated Jan. 4, 2005; and HQ 950525, dated February 7, 1992 |
| Proposed for modification: NY M80150, dated Feb. 24, 2006; NY C89303, dated June 25, 1998; and NY A87718, dated Oct. 15, 1996 |
| Proposed new ruling: HQ H287875 |
Textile Backseat Automobile Organizers
| Item: Over-the-seat car organizers designed to be attached to a car seat, with no handles |
| Current: 8708.99.81, 2.5%, “Parts and accessories of the motor vehicles of Headings 8701 to 8705: Other: Other: Other.”; 8708.29.50, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other.” |
| Proposed: 6307.90.98, 7%, “Other made up articles, including dress patterns: Other: Other: Other.” |
| Reason: The automobile organizers are not parts because they are not essential and the car can function without them, nor are they accessories because they do directly affect the car’s operation or contribute to the car’s effectiveness. The automobile organizers are designed to organize, store, protect and carry personal items, so they are classifiable in heading 4202. Although the backseat organizers organize and store items, they have no handles and would not be used to carry items. The textile components provide the essential character. |
| Proposed for revocation: NY N018628, dated Nov. 8, 2007; NY J83474, dated April 25, 2003; NY H87607, dated Feb. 8, 2002; NY G86716, dated Feb. 6, 2001; NY H82730, dated June 26, 2001; NY G88263, dated March 19, 2001; NY G84567, dated Dec. 5, 2000; NY 886254, dated May 20, 1993; and NY 869451, dated Dec. 17, 1991 |
| Proposed for modification: NY N087915, dated Jan. 13, 2010; NY M80150, dated Feb. 24, 2006; NY C89303, dated June 25, 1998; and NY A87718, dated Oct. 15, 1996 |
| Proposed new ruling: HQ H312216 |