Feb. 19 CBP Bulletin Proposes to Revoke Rulings on Aluminum Locking Brackets and Frozen Baked Goods
In the Feb. 19 Customs Bulletin (Vol. 59, No. 8), CBP published proposals to modify and/or revoke ruling letters concerning the tariff classification of aluminum locking brackets and frozen baked goods.
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Comments on Proposal Due March 19
CBP said consideration will be given to any written comments received by March 19 before taking these actions. In addition, any party that 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 after the effective date of the final decision in this notice.)
Proposal
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 also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Aluminum Locking Brackets
| Items: Two styles of wall-mounted aluminum locking brackets. Each locking bracket is designed to mount and secure soap/shampoo dispenser bottles in hotel bathroom areas. |
| Current: Harmonized Tariff Schedule heading 8301, specifically subheading 8301.40.60, which provides for “Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal: Other locks: Other: Other.” |
| Proposed: Harmonized Tariff Schedule heading 8302, specifically subheading 8302.50.00, which provides for “Base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” |
| Reason: The subject merchandise is made of base metal, designed to be affixed to a wall with adhesive tape or screw, and is used to hang, hold, or support a shampoo or other bottle. Further, CBP now considers the subject merchandise to be more similar to other articles that can securely contain and hang other items. |
| Proposed for revocation: NY N327317, dated July 28, 2022 |
| Proposed new ruling: HQ H340174 |
Frozen Baked Goods
| Items: Creapan USA's traditional dutch crepes and delicious mini pancake bites |
| Current: Harmonized Tariff Schedule heading 1905, specifically in subheading 1905.90.10, which provides for “Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa: Other: Bread, pastry, cakes, biscuits, and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery: Frozen: Pastries, cakes and similar sweet baked products.” |
| Proposed: Harmonized Tariff Schedule heading 1905, specifically in subheading 1905.90.90, which provides for “Bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Other: Other: Other.” |
| Reason: Crepes and pancakes are more akin to waffles and wafers, which regulatory code describes as being “light fine bakers’ wares baked between patterned metal plates.” Much like waffles and wafers, crepes and pancakes begin as a batter, which is cooked on a hot metal griddle, skillet, or pan. Like waffles, they are typically served during breakfast and are not oven baked. However, crepes and pancakes are not classified as waffles or wafers under subheading 1905.32 since this subheading is specific to waffles and wafers. Crepes and pancakes are also not classified as baked goods, which are similar to bread, cakes, pastries, biscuits, or puddings in subheading 1905.90.10. Accordingly, when as the case is here, a product is not specifically provided for under a specific subheading, they are classified in a basket provision or residual provision. |
| Proposed for revocation: NY N284950, dated May 3, 2017 |
| Proposed new ruling: HQ H293899 |