July 27 CBP Bulletin Proposed Ruling Actions on Boot Wader Tops, Etc.
In the July 27, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 31), CBP published three notices that propose to revoke or modify five rulings regarding the tariff classification of certain salad spinners, steel furniture lifters, and fishing wader tops for boots.
Sign up for a free preview to unlock the rest of this article
If your job depends on informed compliance, you need International Trade Today. Delivered every business day and available any time online, only International Trade Today helps you stay current on the increasingly complex international trade regulatory environment.
Comments on Proposed Ruling Actions due August 26
CBP states that 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 August 26, 2011, the date that written comments on the proposed rulings are due. Furthermore, CBP states that 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 and Modifications
CBP is proposing to revoke or modify the five 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.
Plastic Salad Spinners
| Item: Two types of salad spinners. The first features three removable, divided compartments that allow for the washing and spinning of different foods. The plastic lid of the bowl contains a mechanical soft-grip plunger pump with a quick stop mechanism. The second is a commercial salad spinner dryer consisting of an outer casing with an inner spinning basket and a cover that incorporates a hand cranking mechanism. The inner basket holds the salad and spins, facilitating the drying of wet salad. |
| Current: 8479.89.98, 2.5% (Other machines and mechanical appliances not specified or included elsewhere in Chapter 84) |
| Proposed: 8421.19.00, 1.3% (Other centrifuges, including centrifugal dryers) |
| Reason: By application of General Rule of Interpretation (GRI) 1, CBP now finds that the salad spinners can be classified under heading 8421 eo nomine as centrifugal dryers. CBP explains that the salad spinners use centrifugal force to whisk water away from salad greens and that heading 8421 covers centrifuges, and includes centrifuges that remove the moisture from wet substances. As they are classifiable in heading 8421, they cannot be classified in heading 3924, which provides for merchandise not classified elsewhere in Chapter 84. |
| Proposed for revocation: NY N047346 (2009), NY N061380 (2009) |
| Proposed new ruling: HQ H121095 |
Steel Furniture Lifter from Canada
| Item: Steel furniture lifter from Canada. The furniture lifter is composed of 98% steel and 2% felt and plastic. Through means of a lever action, it aids in lifting furniture onto sliding pads, so that furniture can be easily pushed or pulled along a floor or carpet. |
| Current: 7326.901, (Other articles of iron or steel) |
| Proposed: 8428.90.01, free (Other lifting machinery) |
| Reason: By application of GRI 1, CBP finds that the furniture lifter is classifiable under heading 8428 as other lifting machinery, and therefore cannot be classified in heading 7326, a provision for articles of steel which are not classified elsewhere. Additionally, the Explanatory Notes (ENs) to heading 8428 state that it covers a wide range of machinery for the mechanical handling of materials, goods, etc., which remain in the heading even if specialized for a particular industry. |
| Proposed for modification: NY 853529 (1990) |
| Proposed new ruling: HQ H161860 |
1At the time of this ruling, the tariff number and relevant duty rates were 7326.90.90 (5.7%, Canada FTA 4.5%). The current tariff number and duty rates are 7326.90.85 (2.9%, CFTA free).
Fishing Wader Tops
| Item: Two types of fishing wader tops. The first is a chest-high fishing wader top that will be bonded to a waterproof rubber boot in the U.S. after importation. It consists of an outer layer of polyester with camouflage print, a polyester knit mesh inner lining, with polyurethane coated laminate in between. The second item is a hip-high wader top and consists of the upper part of a hip boot comprised of a three-layer fabric leg. It will also be finished upon importation by attaching a rubber boot. |
| Current: 6406.99.15, 14.9% (gaiters, leggings and similar articles) |
| Proposed: 6406.10.90, 4.5% (Parts of footwear, including uppers whether or not attached to soles other than outer soles) |
| Reason: CBP states that the wader tops are incomplete articles that are meant to be attached to boots after importation, not worn under them, and as such, are classifiable in subheading 6406.10.90 as parts2 of footwear. CBP finds the wader tops are provided in this subheading as: (i) they are designed exclusively for attachment to waterproof boots, and therefore are "dedicated solely for use" with the boots; and (ii) they are not a separate and distinct commercial entity. The General EN to Chapter 64, also explains that a footwear's upper is the part of the shoe or boot above the sole. Therefore, there is no limit to the shape or size of the upper and the wader tops are part of the uppers of the rubber boots to which they are attached. |
| Proposed for modification: NY N109175 (2010), NY N019254 (2007) |
| Proposed new ruling: HQ H122349 |
2The courts have developed two tests to determine whether an item may be classified as a "part" of an article. The first test, the Willoughby test, requires that the item is an integral part, without which the article, to which it is to be joined, could not function as such article. The second test, the Pompeo test, requires that to be a part of an article, an imported item be dedicated solely for use with that article. CBP notes that an imported item is not a part if it is a separate and distinct commercial entity.
(See ITT's Online Archives or 07/14/11 news, 11071404, for BP summary of the Court of International Trade using the Willoughby and Pompeo tests to determine whether certain parts could be classified as part of lamps.)