Aug. 22 CBP Bulletin Proposes to Revoke Rulings on Saw Kits, Automobile Heater Assemblies
In the Aug. 22 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 34), CBP published two notices that propose to revoke two rulings and similar treatment regarding the tariff classification of hole saw kits and automobile heater assemblies.
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Comments on Proposed Revocations Due Sept. 21
CBP said consideration will be given to any written comments received by Sept. 21 before taking this action. In addition, 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 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
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.
Hole Saw Kit
| Item: Hole Saw Kits. The kits include six hole saws, two mandrels with steel pilot drills, one threaded mandrel adaptor and a fitted carry case. The mandrels are attached to and inseparable from the pilot drills. The mandrels are simply used to fit the hole saws to the pilot drill bits. As such, the mandrels are essentially extensions to the bits. The pilot drills are twist drills. The cutting parts of the hole saws and the pilot drills are made from M3 High Speed Steel. The kit is used to cut holes through drywall, wood, plastic and metal. |
| Current: 8207.50.2055, 5% (Interchangeable tools for hand tools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Tools for drilling, other than for rock drilling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium: Twist drills: Other..) |
| Proposed: 8202.99.00, Free (Handsaws, and metal parts thereof; blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof: Other saw blades, and parts thereof: Other (including parts).”) |
| Reason: CBP previously found that the hole saws and mandrels gave equal character to the kits. CBP now says the primary purpose of the hole saw kit is to cut holes through drywall, wood, plastic, and metal. Insomuch as the hole saws are integral to the activity of cutting, the hole saws are indispensable to the condition of the merchandise. Consequently, CBP now find that the components which impart the essential character of the hole saw kit are the hole saws |
| Proposed for revocation: NY N090938 (2010) |
| Proposed new ruling: HQ H097658 |
Automobile Heater Controller Assembly
| Item: Heater Controller Assembly. The assemblies include heater and air conditioning control parts that mount on the instrument panel. Its primary function is to control the air flow and air temperature within an automobile for the comfort of the driver and passengers. As a secondary function, the assembly also provides a mounting surface for several air conditioning components as well as an aesthetic finish which matches the contours of the instrument panel. |
| Current: 8708.29.5060, 2.5% (Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other.) |
| Proposed: 8537.10.90, 2.7% (“Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 volts: Other.) |
| Reason: CBP previously said the assembly “only incorporates one electrical item classifiable in HTSUS headings 8535 or 8536; a Heater Blower Switch classifiable in HTSUS heading 8536,” the subject heater assembly meets the plain language of heading 8537, HTSUS because it is an assembly of “two or more” devices of heading 8536, HTSUS. By operation of Section XVII, Note (2)(f), HTSUS, it is eliminated from consideration as a good of heading 8708, HTSUS. |
| Proposed for revocation: NY N075384 (2009) |
| Proposed new ruling: HQ H083278 |