March 24, 2004 CBP Bulletin Notices on an Artificial Tree, Certain Liquid Rubber, and Hook and Eye Tape Used for Brassieres
In the March 24, 2004 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin) (Vol. 38, No. 13), CBP issued notices: (a) revoking a classification ruling on an artificial tree, (b) revoking a classification ruling regarding certain liquid rubber, and (c) revoking a classification ruling on hook and eye tape used for brassieres. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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With respect to these revocations, CBP states that these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after May 23, 2004.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Classification Ruling
Artificial Tree. According to CBP, the subject merchandise is referred to as a "Christmas bendable stick tree."
CBP is issuing HQ 966616 in order to revoke NY J83527 and classify the tree under HTS 9505.10.2500 as "other Christmas ornaments" rather than under HTS 6702.90.6500 which provides for "other artificial flowers, foliage and fruit and parts thereof, etc."
According to CBP, among other considerations, the packaging in which the tree is sold indicates its usefulness as a Christmas decoration. Moreover, the tree will be sold only for the duration of the Christmas holiday season, and it does not appear likely that the tree has any utility outside of decorative purposes during the Christmas season. Therefore, CBP states that the tree is properly classified under HTS 9505.10.2500.
(See ITT's Online Archives or 02/02/04 news, 04020255, for BP summary of the proposed revocation, including a complete description of the tree.)
new: 9505.10.2500, duty-free; previous: 6702.90.6500, 17%.
Revocation of Classification Ruling
Certain Liquid Rubber. At issue is Liquid 1,2-Polybutadiene Rubber (NISSO PB-B1000), which is made from 100% 1,2 liquid polybutadiene polymer. CBP indicates that it was stated that polybutadiene rubber is known in commerce as synthetic rubber.
CBP is issuing HQ 966558 in order to revoke NY 818016 and classify the subject liquid rubber under HTS 4002.20.0000 as "butadiene rubber (BR)" rather than under HTS 3902.90.00 as "other polymers of propylene or of other olefins, in primary forms."
According to CBP, HTS Chapter 39, Note 2(h) states that Chapter 39 does not cover synthetic rubber as defined for purposes of Chapter 40. A Customs Laboratory Report determined that a sample of the liquid rubber meets the definition of HTS Chapter 40, Note 4(a). Therefore, CBP states that pursuant to Chapter 39, Note 2(h), the liquid rubber is not included in Chapter 39, but rather is classified in HTS 4002.20.0000.
(See ITT's Online Archives or 02/10/04 news, 04021045, for BP summary of the proposed revocation, including a complete description of the subject liquid rubber.)
new: 4002.20.0000, duty-free; previous: 3902.90.00, 6.5%.
Revocation of Classification Ruling
Hook and Eye Tape Used for Brassieres. According to CBP, at issue is hook and eye tape used for brassieres that consists of two strips of woven cotton fabric tape.
CBP is issuing HQ 966818 in order to revoke NY H88921 and classify the tape under HTS 8308.10.0000 as "hooks, eyes and eyelets" rather than under HTS 6212.90.0010, which provides for "other brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, of cotton or cotton and rubber or plastics, whether or not knitted or crocheted."
In consideration of HTS Additional U.S. Rule of Interpretation 1(c), CBP states that HTS 6212, which covers hooks and eyes that are used solely or principally as parts of body supporting garments, is not the most specific heading for classifying the tape at issue. Rather, CBP states that HTS 8308, which provides for hooks and eyes (that may contain textile parts) used in any type of clothing, is the most specific for classifying the tape. Therefore, according to CBP, the tape is classified under HTS 8308.10.0000.
(See ITT's Online Archives or 02/09/04 news, 04020935, for BP summary of the proposed revocation, including a complete description of the hook and eye tape.)
new: 8308.10.0000, 1.1/kg 2.9%; previous: 6212.90.0010 (cat 359), 6.6%.
March 24, 2004 CBP Bulletin (Vol. 38, No. 13) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2004/vol38_03242004_no13/