March 14 CBP Bulletin Revokes Rulings on Travel Coffee Cup, Pumpkin Seeds
In the March 14, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No.12), CBP published two notices of its revocation of 10 rulings and treatment regarding the tariff classification of a porcelain travel coffee cup and hulled pumpkin seeds.
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Revocations Are Effective May 14
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as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after May 14, 2012.
Porcelain Travel Coffee Cup
| Item: The Eco Cup is a reusable porcelain travel coffee cup. The cup is designed to resemble a traditional paper coffee cup. It is made with a double wall construction to keep drinks warm and does not have handles. The base of the cup is narrower than the top of the cup. It comes with a silicone lid and sleeve. |
| New Ruling: HQ H111922 (dated 02/03/12), revokes NY N078995 and NY N087912 |
| Old HTS/Rate: 6911.10.80, 20.8% (porcelain tableware and kitchenware) |
| New HTS/Rate: 6911.10.41, 6.3% (porcelain tumblers) |
| Reason: Under GRI 11, CBP states the porcelain travel coffee cup is a tumbler because it has a tapering cylindrical shape. Therefore, it is properly classified under subheading 6911.10.41, which provides for porcelain tumblers. CBP also states that according to Additional U.S. Note 7 to Chapter 692, the cup's 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. |
(See ITT's Online Archives 11120219 for summary of the proposed revocation of this ruling.)
Raw, Hulled Pumpkin Seeds
| Item: Raw, hulled pumpkin seed kernels. The seeds are not roasted, prepared, or preserved. They are packed and sold at retail in bulk for human consumption and industrial processing. They are sold in bulk at food stores and are also marketed to the bakery and milling industries, the vegetable oil, nutritional supplements, and pharmaceutical industries. They are packaged in 10, 25, 40, and 50 kilogram, or other sized paper or plastic bags. The seeds are not capable of germination. |
| New Ruling: HQ H108019 (dated 02/14/12), revokes HQ 954648, NY 885798, NY C81606, NY C80043, NY 856226, HQ 958495, HQ 955091, and HQ 954317 |
| Old HTS/Rate: 1209.91.80, 1.5¢/kg3 (Pumpkin seeds used for sowing) |
| New HTS/Rate: 1212.99.91, free (Fruit stones and kernels, etc. of a kind used primarily for human consumption, not elsewhere specified or included) |
| Reason: CBP states that the Explanatory Note (EN) to heading 1209 provides a list of products that are normally used for other than sowing and are therefore excluded from heading 1209, which includes seeds used primarily in pharmacy, or for insecticidal, fungicidal or similar purposes. Additionally, the EN to heading 1212 states that fruit stones and kernels and other vegetable products of a kind used primarily for human consumption that are not elsewhere specified or included fall under that heading. CBP states headings 1209 and 1212 are use provisions, accordingly finds the pumpkin seeds are primarily used for human consumption and not for sowing as (i) all the industries and stores to which the seeds are sold or marketed cater to human consumption; (ii) the smaller size of the packaging indicates it would be for individuals and not used by farmers to sow a field; and (ii) the seeds are unsuitable for sowing. Therefore, the seeds are classifiable under heading 1212 and not heading 1209. CBP also notes that its determination is consistent with a recent decision by the World Customs Organization on pumpkin seeds fit for human consumption published in the Harmonized System (HS). |
(See ITT's Online Archives 11082516 for summary of the proposed revocation of this ruling.)
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.
3This is the duty rate in the 2011 Harmonized Tariff Schedule.