Nov 30 CBP Bulletin Proposes to Revoke Rulings on Crème Brulee, Bolts
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 revoke two rulings and similar treatment regarding the tariff classification of frozen crème brulee and nickel bolts.
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Comments on Proposed Revocations Due December 30
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed 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 Revocations
CBP is proposing to 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.
Product: Crème Brulee
| Item: Frozen crème brulee, a custard-like dessert composed of approximately 37% cream, 17% water, 12% sugar, 12% skimmed milk, 9% egg yolk, etc. Two frozen crème brulees, each in a ceramic dish, are packed for retail sale, with two sachets of brown sugar, in a cardboard box. Package instructions direct the user to sprinkle the brown sugar onto the frozen crème brulee, broil until golden brown, cool and serve. |
| Current: 1901.90.42, 16% (cream product) |
| Proposed: 1905.90.90, 4.5% (other bakers’ wares) |
| Reason: In 2007, CBP classified substantially similar merchandise as bakers’ ware in heading 1905. By reference, CBP is incorporating the legal reasoning and analysis in the 2007 ruling (HQ H015429) to this case. As stated in 2007, CBP finds that crème brulee is commonly sold in bakeries alongside breads, cakes, cookies, and pastries, and as such, is considered a bakery product. Additionally, the heading 1905 Explanatory Notes suggest that the dessert, as a baked flourless bakery product, is classified in this heading. |
| Proposed for revocation: NY K86702 (2004) |
| Proposed new ruling: HQ H035563 |
Product: Nickel Bolts
| Item: Specialized nickel bolts used to join components within the compressor shaft assembly of a turbine engine. |
| Current: 8414.90, free (other parts of other compressors) |
| Proposed: 7508.90, 3% (other articles of nickel) |
| Reason: As the nickel bolt in question simply joins components within the compressor shaft assembly of a turbine engine and is similar in function to the iron or steel bolts that are covered by subheading 7318, it meets the definition of a “part of general use.” A nickel bolt that is presented separately and is a “part of general use,” even if specialized for joining a compressor shaft assembly, would be classified in the heading of Section XV that is appropriate to the bolt, as opposed to a heading that covers “parts” of such an assembly. (HTS Chapter 73 = articles of iron and steel, HTS Chapter 75 = nickel and articles thereof) |
| Proposed for revocation: NY N058237 (2009) |
| Proposed new ruling: HQ H080821 |