Nov 2 CBP Bulletin Proposed Ruling Actions on Plastic Bottles & Recorder Instrument
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 revoke or modify four rulings and similar treatment regarding the tariff classification of plastic beverage bottles and a plastic recorder musical instrument.
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Comments on Proposed Ruling Actions Due December 2
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations and 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 Revocations and Modifications
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.
Plastic Beverage Bottles
| Item: Different types of plastic beverage bottles. One is a sports bottle that consists of various pieces, including a lid that screws onto the bottle, a plastic drinking straw, a plastic stopper for the straw, a cartridge that will contain an ice pack, etc. Other plastic bottles have snap-on covers and also have plastic straws. Another is a freezer bottle consisting of a bottle, a cap with a pull-out spout, and a cooling unit. |
| Current: 3924.90.50, 3.4% (other household articles of plastic) |
| Proposed: 3924.10.40, 3.4% (other plastic tableware) |
| Reason: CBP states that the exemplars listed in HTS heading 3924 encompass various household articles to store or contain food and beverages. Thus, the subject bottles are ejusdem generis (of the same kind) with the exemplars listed in heading 3924 and classifiable under that heading. However, CBP notes that many of the exemplars of "tableware" in Explanatory Notes to 39.24, and classifiable under subheading 3924.10, are items from which the consumer can directly consume beverages or food, whether in a home or elsewhere. CBP states this is a primary characteristic shared with the subject bottles, which are not primarily used for storage. Accordingly, they are classifiable as subheading 3924.10.40 "tableware." |
| Proposed for modification: HQ 952264 (1992) Proposed for revocation: NY D82348 (1998), NY F80484 (1999) |
| Proposed new rulings: HQ H100800, HQ H100801, HQ H100804 |
Plastic Recorder Musical Instrument
| Item: A recorder musical instrument. The instrument consists of a hollow hard-plastic tube. One end is molded to form a mouthpiece, and the body is fashioned with seven tone holes that are positioned along the shaft of the recorder. The retail packaging describes the recorder as "full size," "educational," and "tunable." |
| Current: 9503.00.00, free (other toys) |
| Proposed: 9205.90.40, 4.9% (other wind musical instruments) |
| Reason: CBP states that to be classified as a toy in heading 9503, an article must belong to the class or kind of goods which are principally used for amusement. However, CBP finds the subject recorder is not principally used for amusement as (i) the recorder has a size, shape and appearance that indicates it is suitable for musical study or use; (ii) the recorder is not marketed as a toy; (iii) the expectation of its ultimate purchaser is that it will be used to produce music and not for amusement; and (iv) it is used for musical study and performance in the same manner as other recorders and wind musical instruments. Thus, the subject recorder is described fully in heading 9205 as a wind instrument, and not as a toy in heading 9503. |
| Proposed for revocation: NY N012485 (2007) |
| Proposed new ruling: HQ H182776 |