Dec 28 CBP Bulletin Proposes Ruling Actions on T-Shirt Craft Kit, Air Fresheners
In the December 28, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 1), CBP published two notices that propose to revoke or modify six rulings and similar treatment regarding CBP's previous classification of the "Trendy Tee" craft kit and certain air fresheners as HTS Chapter 95 "toys". CBP proposes that these articles no longer be classified as toys because their primary purpose is not for amusement.
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Comments on Proposed Revocations & Modifications Due January 27
CBP states that before taking these actions, consideration will be given to any written comments received by January 27, 2012. In addition, any party who 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.)
Proposed Revocations and Modifications
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.
Trendy Tee Craft Kit
| Item: The "Trendy Tee" craft kit. It is described as a toy craft kit consisting of a stud tool, a plastic workstation, metal studs, plastic rhinestones, chalk, cardboard stencil pattern cards, and a sheet of instructions packaged inside an illustrated cardboard box. The articles are used to decorate t-shirts, although a t-shirt is not included in the kit. The box is marked as appropriate for children of eight years of age and older. |
| Current: 9503.70.00, free (other toys, put up in sets or outfits) |
| Proposed: 8479.89.98, 2.5% (other machines and mechanical appliances) |
| Reason: CBP notes that none of the items included in the kit on their own are classifiable as toys in heading 9503, but instead, are classifiable in different headings. Therefore, pursuant to GRI 3(b)1, the kit must be classified according to the item which provides its essential character. CBP states that because the kit is designed to fix decorative studs and/or rhinestones to a t-shirt, the stud tool is the component that provides the essential character. For the stud tool to be a toy of heading 9503, it must be designed and used principally for amusement2. However, CBP finds the tool is utilitarian rather than amusing, and any amusement derived from the tool is incidental to its purpose of decorating clothes. Therefore, the kit is an "other" machine and mechanical appliance in heading 8479. |
| Proposed for revocation: NY K87306 (2004) |
| Proposed new ruling: HQ 968017 |
Air Fresheners
| Item: Air fresheners. The items include (i) an air freshener for a car consisting of a scented card inserted into a sewn fabric toy animal; (ii) a full-bodied stuffed dog-shaped toy containing scented pellets with a suction cup to attach to an automobile window; (iii) a hula Garfield air freshener; (iv) an air freshener composed of fragrance-impregnated plastic in the shape of a sea turtle; and (v) a scented human figure PVC clip hanger. |
| Current: 9503.49.00, free (other toys representing animals or non-human creatures) 9503.41.00, free (stuffed toys representing animals or non-human creatures) 9502.10.00, free (other dolls representing only human beings) |
| Proposed: 3307.49.00, 6% (other deodorizers) |
| Reason: The air fresheners at issue are composite goods consisting of different components, each of which, if imported separately, would be classifiable under different headings. Thus, the air fresheners should be classified according to their essential character pursuant to GRI 3(b). CBP notes there is nothing to indicate that the air fresheners are principally used to provide amusement as toys under heading 9503. Instead, CBP finds their primary function is to provide a scent that fills an enclosed space. Because the scent is used to deodorize a space, it is the component that provides the essential character. Thus, the air fresheners are classifiable as other deodorizers under heading 3307. |
| Proposed for revocation: NY K89535 (2004) Proposed for modification: NY J88743 (2003), NY L82296 (2005), NY L83477 (2005), NY L85641 (2005) |
| Proposed new ruling: HQ H045873, HQ H045874, HQ H108678, HQ H108681, and HQ H108682 |
1General Rule of Interpretation (GRI) 3(b) states that, mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified according to heading which provides the most specific description, shall be classified as if they consisted of the material or component which gives them their essential character.
2Heading 9503 is a "principal use" provision insofar as it pertains to "toys." Thus, to be a toy, an article must be designed and used principally for amusement. For an article that is both amusing and functional, it must be determined whether amusement is incidental to the utilitarian purpose, or whether the utility purpose is incidental to the amusement.