May 16 CBP Bulletin Revokes and Modifies Rulings on Air Fresheners and Certain Gas Generators
In the May 16, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No.21), CBP published two notices of its revocation and/or modification of its rulings and treatment regarding the tariff classification of air fresheners and certain gas generators
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Revocations or Modifications Are Effective July 16
CBP is revoking or modifying 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as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after July 16, 2012.
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. |
| New Ruling: HQ H045873, HQ H045874, HQ H108678, HQ H108681, and HQ H108682, revokes NY K89535 (2004), modifies NY J88743 (2003), NY L82296 (2005), NY L83477 (2005), NY L85641 (2005) |
| Old HTS/Rate: 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) |
| New HTS/Rate: 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. |
(See ITT's Online Archives 12010310 for summary of the proposed revocation or modification of these rulings.)
Certain Gas Generators
| Item: Three gas generators. Generators 1 and 2 were originally designed as turbojets to provide motive power for aircraft, but have been adapted for industrial uses (and are thus referred to as aeroderivatives). Generator 3 is coupled to a power turbine after importation to form a complete gas turbine engine. |
| New Ruling: HQ W968276, HQ H108255, modifies HQ 967102 (2004), revokes HQ 087981 (1990) |
| Old HTS/Rate: Generators 1 & 2, 8411.82.80, 2.5 % (other gas turbines); Generator 3, 8411.99.90, 2.4% (a part of a gas turbine) |
| New HTS/Rate: 8411.82.80, 2.5% (other gas turbines) |
| Reason: CBP said the three gas generators are classifiable as gas turbines under HTS subheading 8411.82.80 because they consist of a compressor, a combustion chamber, and a turbine to power the compressor. Regarding Generators 1 and 2, CBP notes that turbojets are classified in subheading 841.12.80 and are commonly recognized as gas turbine engines. But because aeroderivative gas turbine engines have a completely different purpose and stream of commerce than turbojets, they are classified as subheading 8411.82 "other gas turbines." Regarding Generator 3, CBP believes a misunderstanding of the basic gas generator, the definition of gas turbines, and the turbine component in a basic gas generator, led to the classification of the generator as a "part." However, it should also be classified as an "other gas turbine" under subheading 8411.82. |
(See ITT's Online Archives 11111409 for summary of the proposed revocation or modification of these rulings.)