Nov 2 CBP Bulletin Proposes to Modify Rulings on Jewelry Boxes, Carrying Case
In the November 2, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 45), CBP published two notices that propose to modify two rulings and similar treatment regarding the tariff classification of jewelry boxes covered in plastic-coated paper and a certain carrying case.
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Comments on Proposed Modifications Due December 2
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed modifications, or any party involved with a substantially identical transaction, should advise CBP by December 2, 2011, the date that written comments on the proposed rulings are due. Furthermore, CBP states that 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.
Proposed Modifications
CBP is proposing to 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.
Jewelry Boxes Covered in Plastic-Coated Paper
| Item: A hinged jewelry presentation box. The plastic box is wrapped with paper covered in Skivertex®, a thin plastic material. The plastic coated paper has a thickness of approximately .006 inches. The box contains a textile covered insert fitted to hold various items of jewelry. |
| Current: 4202.99.10, 3.4% (plastic jewelry boxes wholly or mainly covered with paper) |
| Proposed: 4202.92.90, 17.6% (jewelry boxes of plastic sheeting, wholly or mainly covered with such materials or with paper) |
| Reason: By application of GRI 1 and 61, CBP states the jewelry box is specifically provided for in subheading 4202.92.90. CBP references Additional Note 2 to HTS Chapter 42, which states that for purposes of classifying goods under 4202.92, articles covered with plastics will be regarded as having an outer surface of "plastic sheeting," depending on whether and the extent to which the plastic constituent makes up the exterior surface of the article. CBP states that the subject jewelry box is coated entirely with the Skivertex® material, the outer surface of which consists of a thin layer of plastics material, or "plastic sheeting." As such, the jewelry box is provided for under subheading 4202.92. CBP notes this is consistent with its previous rulings on jewelry boxes covered in plastic-coated paper, including Skivertex®. |
| Proposed for modification: HQ 953610 (1993) |
| Proposed new ruling: HQ H1129655 |
1Classification by application of General Rule of Interpretation (GRI) 1 is made according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. Because the classification dispute in this case occurs beyond the four-digit heading level, CBP also used GRI 6, under which classification is determined according to the terms of the subheadings and any related subheading notes, etc.
Certain Carrying Case
| Item: A bag constructed with an outer surface of man-made textile material designed to provide storage, protection, organization, and portability to medical equipment, accessories, and personal effects during travel. It features a three-sided zippered opening, a top carrying handle, and a removable shoulder strap. |
| Current HTS: 4202.92.30, 17.6% (travel, sports, and similar bag) |
| Proposed HTS: 4202.92.90, 17.6% (specialty cases) |
| Reason: CBP states that the bag is (i) specially molded to the shape of the electrotherapy system it is designed to carry, (ii) is padded on all sides to protect the system during transport, (iii) has three-sided zippered opening designed to allow the user to use the medical equipment without removing it from the bag, and (iv) the interior pockets are designed for the system's accessories. As such, the bag has the same characteristics and functions as other specialty cases in subheading 4202.92.90, like medical instrument cases, camera cases, etc. and is excluded from classification as a travel, and similar bag by operation of Additional U.S. Note 1 to Chapter 42.2 CBP also notes that the bag is ineligible for duty-free treatment because it is not "specially designed or adapted" for the use or benefit of handicapped persons3 as is required for products classified in subheading 9817.00.96. |
| Proposed for modification: NY M87216 (2006) |
| Proposed new ruling: HQ H035447 |
2Additional U.S. Note 1 to Chapter 42 states that the expression "travel, sports, and similar bags" means goods of a kind designed for carrying clothing and other personal effects during travel, not including camera cases, binocular cases, and similar containers.
3Within the meaning of the Nairobi Protocol. The Agreement on the Importation of Educational, Scientific and Cultural Materials (Florence Agreement) provides for duty-free treatment of certain materials including scientific instruments and apparatus and articles for the blind. The Nairobi Protocol expanded the scope of the Florence Agreement to provide duty-free treatment for certain articles for the use or benefit of the handicapped. The 97th Congress passed Pub. L. 97-446 to ratify the Nairobi Protocol in the U.S.