Aug 24 CBP Bulletin Actions on Beverage Dispensers, Utility Vehicles
In the August 24, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 35), CBP published a notice on its revocation of nine rulings and similar treatment regarding the tariff classification of certain beverage dispensers and motorized utility vehicles.
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Revocations Are Effective October 24
These revocations are effective for the listed rulings, as well as any treatment CBP has previously accorded to substantially identical transactions, for merchandise entered or withdrawn from warehouse for consumption on or after October 24, 2011.
Certain Beverage Dispensers
| Item: Six ceramic or plastic beverage dispensers. These beverage dispensers are composite goods that both store and dispense liquid. The jar1 is either made of earthenware ceramic or plastic. It includes a hand operated tap/spigot at the base that dispenses the liquid. |
| New Rulings: HQ H044960, HQ H044958, HQ H044956, HQ H044957, HQ H058924, HQ H044959 (dated 08/02/11, revoked NY N025129, NY R03851, NY N016275, NY I82366, NY R04997, NY L89010) |
| New HTS/Rate: 6912.00.48, 9.8% (Other ceramic kitchenware) or 3926.90.99, 5.3% (Other articles of plastics) |
| Old HTS/Rate: 8481.80.50, 3% (Hand operated valve) |
| Reason: CBP states that this item is a composite good consisting of either a ceramic jar of heading 6912 or plastic jar of heading 3926, and a tap/spigot of heading 8481. As such, it is prima facie classifiable in two or more headings and must be classified in accordance with General Rule of Interpretation 3(b). GRI 3(b) states that the goods should be classified as if they consisted of the component that gives them their essential character. CBP explained that the jar component stores water and provides the bulk of the item. While the tap distributes the water, it is dependent upon the jar for its water supply. CBP found that the essential character of the beverage dispenser is provided by the jar, and therefore, the dispenser should be classified either in heading 6912 as ceramic kitchenware, or heading 3926 as an article of plastic. |
1Depending on the specific merchandise at issue, the beverage "jar" component may also be a water tank, water bottle, globe, etc.
Motorized Utility Vehicles
| Item: Two types of small motorized utility vehicles. They are used in Japan for on-road transport purposes. They are marketed in the U.S. for use in airports and hangers, manufacturing and maintenance yards, golf courses, for security, and as off-road farm vehicles, etc. |
| New Rulings: HQ W968312, HQ W968313 (dated 08/02/11, revoked HQ 965246, HQ 964598, NY H87834) |
| New HTS/Rate: 8704.31.00, 25% (Motor vehicle for the transport of goods) |
| Old HTS/Rate: 8709.19.00, free (works trucks) |
| Reason: The Explanatory Note (EN) to heading 8709 lists certain design features (such as low speed, open cab) that distinguish works trucks of that heading from the design features (separate cabin for driver and passengers) of vehicles for the transport of goods of heading 8704. CBP has found that the vehicles in this case lack most of the design features listed in EN 8709, but have certain features which indicate that they are designed for the transport of goods. Therefore, classification under heading 8709 is precluded, and the vehicles meet the terms of heading 8704, as motor vehicles for the transport of goods. |
(See ITT's Online Archives or 06/14/10 08/25/06 news, 10061425 and 06082545, for BP summaries of the proposed revocation of these rulings.)