Nov 30 CBP Bulletin Proposes Ruling Actions on Toy Money, Coffee Cups
In the November 30, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 49), CBP published two notices that propose to modify one ruling and revoke two rulings and similar treatment regarding the tariff classification of play paper money and porcelain travel coffee cups.
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Comments on Proposed Ruling Actions Due December 30
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed modification or revocations, or any party involved with a substantially identical transaction, should advise CBP by December 30, 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 Modification and Revocations
CBP is proposing to modify or revoke 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.
Play Paper Money
| Item: Play paper money measuring 5 and 3/4" by 2 and 3/4". On one side, a picture of the "Richie Rich" cartoon character is printed along with value denominations to resemble real money. The reverse side features a valuable coupon which may be redeemed at a popular children's activity center. |
| Current: 4907.00.00, free (stock, share, or bond certificates and similar documents of title) |
| Proposed: 4911.99.80, free (other printed matter, including pictures and photographs) |
| Reason: Heading 4907 items are negotiable instruments that have a fiduciary value in excess of any intrinsic value and act as formal documents which confer ownership or title. However, CBP states that unlike items under heading 4907, the toy money is marketed to a certain age group and is not intended to have the value or transferability of stocks, bonds, or other commercial certificates. As such, CBP states that toy money is not classifiable under heading 4907. As CBP has consistently held that printed coupons are classifiable under heading 4911, CBP finds the toy money is classifiable there too as it lacks any real value until it is redeemed at a cash register. |
| Proposed for modification: NY C89928, (1998) |
| Proposed new ruling: HQ W968412 |
Porcelain Travel Coffee Cups
| Item: Eco Cups are reusable porcelain travel coffee cups. The cups are designed to resemble traditional paper coffee cups. They are made with a double wall construction to keep drinks warm and do not have handles. The base of the cups is narrower than the top of the cups. They come with a silicone lid and sleeve. |
| Current: 6911.10.80, 20.8%, (porcelain tableware and kitchenware) |
| Proposed: 6911.10.41, 6.3% (porcelain tumblers) |
| Reason: Under GRI 11, CBP states the porcelain travel coffee cups are tumblers because they have a tapering cylindrical shape. Therefore, they are properly classified under subheading 6911.10.41. CBP also states that according to Additional U.S. Note 7 to Chapter 692, the cups' silicone lid and sleeve are also properly classified under subheading 6911.10.41 because they form part of an article that is classified under this subheading. |
| Proposed for revocation: NY N078995 (2009), NY N087912 (2010) |
| Proposed new ruling: HQ H111922 |
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.
2This note states that for the purposes of headings 6911, 6912, and 6913, an "article" is a single tariff entity which may consist of more than one piece.