March 31 CBP Bulletin Proposes to Revoke Rulings on Anti-Stress Figures
In the March 31 Customs Bulletin (Vol. 55, No. 12), CBP published notices that propose to revoke or modify rulings on anti-stress figures.
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Comments on Proposals Due April 30
CBP said consideration will be given to any written comments received by April 30 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.
Anti-stress figures
| Item: Polyurethane anti-stress figures shaped into objects |
| Current: 9503.90.0030, Free, “Other toys (except models), not having a spring mechanism” |
| Proposed: 3926.40.00, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles” |
| Reason: The anti-stress figures not in the shape of balls do not constitute toys for classification purposes because their principal use is neither for nor intended for amusement, CBP said. Instead, “the polyurethane anti-stress figures not in the shape of balls are classified, in accordance to their constituent material of polyurethane, under heading 3926,” it said. |
| Proposed for revocation: NY A81640 dated April 8, 1996, NY B83710 dated April 16, 1997, and NY B86962 dated July 22, 1997 |
| Proposed new ruling: HQ H316531 |