July 5 CBP Bulletin Proposes to Modify Rulings on Miner Transporters, Decorative Nutcrackers
In the July 5 Customs Bulletin (Vol. 52, No. 27), CBP published notices that propose to modify rulings and similar treatment for mine personnel carriers and decorative nutcrackers..
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Comments on Proposals Due Aug. 6
CBP said consideration will be given to any written comments received by Aug. 6 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.
Mine Personnel Carrier from Japan
| Item: Mine Personnel Carrier. It consists of the chassis and cab of a Toyota Land Cruiser modified with a rear passenger seating |
| Current: 8703.33.0045, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons ... , including station wagons and racing cars: Other vehicles, with compression-ignition internal combustion engine...: Of a cylinder capacity exceeding 2,500 cc: Other: New.” |
| Proposed: 8703.33.01, 2.5%, "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semidiesel): Of a cylinder capacity exceeding 2,500 cc.” |
| Reason: The subheading must be adjusted to reflect a revision to the Harmonized Tariff Schedule. On a question of whether the carriers deserve classification in a different heading, CBP said "sufficient evidence was not submitted to support the assertion that ten people could be seated in the vehicle and, therefore, the subject mine personnel carrier is not described by heading 8702," which provides for “Motor vehicles for the transport of ten or more persons, including the driver.” |
| Proposed for modification: NY N106796 (2010) |
| Proposed new ruling: HQ H269330 |
Decorative Wooden Nutcrackers
| Item: Decorative wooden nutcrackers shaped like Dorothy from the "Wizard of Oz." |
| Current: 9505.10.1500, Free, "Festive, carnival or other entertainment articles ... articles for Christmas festivities...Christmas ornaments ... of wood. |
| Proposed: 4420.10.0000, 3.2%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” |
| Reason: Nutcrackers from “The Wizard of Oz” are not associated with the Christmas holiday season and their use or display at other times would not be “aberrant.” CBP also "incorrectly concluded that 'non-human' nutcrackers cannot be considered 'festive' articles for tariff classification purposes," it said. |
| Proposed for modification: NY I82063 (2002), NY I82064 (2002) |
| Proposed new ruling: HQ H143395 |