Sept. 21 CBP Bulletin Proposes to Revoke, Modify Rulings on Children's Fishing Rod and Reel, Refinery Modules
In the Sept. 21 issue of the CBP Customs Bulletin (Vol. 50, No. 38) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the classification of children's fishing rod and reel combinations and refinery modules.
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Comments on Proposals Due Oct. 21
CBP said consideration will be given to any written comments received by Oct. 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 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.)
Proposals
CBP is proposing to revoke or modify 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.
Children's Fishing Rod and Reel Combinations
| Item: A hard plastic toy fishing rod with fishing line that can be attached to the soft plastics casting plug. |
| Current: 9503.90.0080, Free, “Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." |
| Proposed: 9507.30, Duty rate determined based on the value of the merchandise, “Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy 'birds' (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and accessories thereof: Fishing reels and parts and accessories thereof.” |
| Reason: CBP previously held that child-sized fishing rod and reel combinations whose physical characteristics render them suitable for the utilitarian purpose of recreational fishing are not classifiable as “toys” under heading 9503. Because children’s fishing rods and reels are not principally used for amusement purposes, they are not classifiable as a “toy” under heading 9503 |
| Proposed for revocation: NY N003439 (2006), NY N004939 (2007) |
| Proposed new ruling: HQ H194140 |
Refinery Modules
| Item: Three types of modules used in the refining industry. Module Type 1, referred to as Interbattery Connection Pipe Racks, are steel skeletal structures that are used to support pipes that carry the various fluids to and from the refinery process units as well as support electrical trays that hold electrical cables. Module Type 2, known as Power Station 4 Pipe Racks, function in the same manner as do the Interbattery Connection Pipe Racks. However, they support piping that transports and circulates steam, cooling water and filtered water to and from the power station. Module Type 3, Stair Towers, are pre-fabricated stairways that are used in conjunction with, and allow access to, the other modules. |
| Current: 7308.90.9590, Free, “structures (excluding pre-fabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other." |
| Proposed: Unknown |
| Reason: As it appears in heading 7308, the term “structure” is accompanied by exemplars that are types or parts of enclosures, platforms, supports, or frameworks, none of which have any independent functionality beyond their capacity to enclose or provide weight-bearing support to persons or other objects, CBP said. "In view of this, and of the need to avoid adopting an overly-broad definition of 'structure,' it is our position that structures within the meaning of heading 7308 are limited to articles that enclose the persons or objects within them or support the objects or persons atop them." The agency therefore applies "the statutory canon noscitur a sociis, under which 'the meaning of an unclear word or phrase should be determined by the words immediately surrounding it' so as to 'avoid ascribing to one word a meaning so broad that it is inconsistent with its accompanying words, thus giving unintended breadth to the Acts of Congress.’” CBP is unable to identify the full range of headings under which the components may fall because the compositions and dimensions of the modules’ pipes are unknown, it said. |
| Proposed for modification: NY N047164 (2009) |
| Proposed new ruling: HQ H269853 |