Feb 15 CBP Bulletin Revokes Rulings on Ball Catch Set, Crème Brulee
In the February 15, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 8), CBP published two notices on its revocation of two rulings and treatment regarding the tariff classification of a sky ball catch set and frozen crème brulee.
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Revocations Are Effective April 16
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after April 16, 2012.
Sky Ball Catch Set from China
| Item: Sky Ball Catch Set. It is an outdoor game that is comprised of two plastic paddles and one plastic ball. The paddles are used to both throw and catch the ball. The game is designed for players ages three and up. |
| New Ruling: HQ H092279 (dated 01/13/12), revokes NY N023143 |
| Old HTS/Rate: 9506.99.60, 4% (articles and equipment for general physical exercise, gymnastics, other sports (including table-tennis), or outdoor games) |
| New HTS/Rate: 9503.00.00, free (other toys) |
| Reason: According to multiple court cases and CBP rulings, objects which are used in competitive sports are classifiable in heading 9506 and items that principally provide amusement in heading 9503. Therefore, in order for the sky ball catch set to be considered a toy under heading 9503, its principal use must be for amusement. Additionally, the term "sport" is construed to include specific activities that possess the same attributes of healthy, challenging, and skillful recreation (which characterize sports like scuba diving, skiing, etc.). CBP states that the sky ball catch set's plastic paddles and plastic ball are of flimsy constructions (compared to leather baseball gloves and hardballs used in competitive baseball). The set also does little to foster athletic skills and competitive edge. As a result, CBP finds the set is a toy because it is designed for amusement rather than as a serious athletic activity meant to equip its users for competition. |
(See ITT's Online Archives 11110723 for summary of the proposed revocation of this ruling.)
Crème Brulee
| Item: Crème brulee, a custard-like dessert composed of cream, water, sugar, skimmed milk, 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. |
| New Ruling: HQ H035563 (dated 01/13/12), revokes NY K86702 |
| Old HTS/Rate: 1901.90.42, 16% (cream product) |
| New HTS/Rate: 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. |
(See ITT's Online Archives 11120511 for summary of the proposed revocation of this ruling.)