Sept 14 CBP Bulletin Proposes to Modify Rulings on Toilet Seats, Nacelles
In the September 14, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 38), CBP published a notice that proposes to modify two rulings regarding the tariff classification of plastic toilet seats with bidet apparatuses and heating elements and of nacelles for wind turbines.
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Comments on Proposed Ruling Actions due Oct 14
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed modifications, or any party involved with a substantially identical transaction, should advise CBP by October 14, 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 Modifications
CBP is proposing to modify the two 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 Toilet Seats with Bidet Apparatuses and Heating Elements
| Item: Three models of the Bidan. It is a personal hygiene appliance with a plastic seat that will be installed on a toilet. Similar to a bidet, the Bidan performs cleansing functions by spraying water and blowing air. Two of the models contain a heating element to warm the water and air. The third model does not have any mechanical features or a heating element and only rinses with water at its natural temperature. |
| Current: 8516.10.00, 1.5% (electric instantaneous or storage water heaters) for the two models containing heating elements 3922.20.00, 6.3% (plastic toilet seats) for the ordinary model |
| Proposed: 3922.20.00, 6.3% (plastic toilet seats) for the two models containing heating elements |
| Reason: CBP states that both headings 3922 and 8516 are eo nomine provisions as they describe articles by specific names. CBP notes that the ordinary model of the Bidan was classified under heading 3922 as a toilet seat and cover. The added feature of providing a water sprayer for cleansing purposes did not alter its primary purpose as a toilet seat. As the two Bidans with heating elements are plastic toilet seats with covers the added bidet, water heater, and seat heater features are also improvements that do not change the identify and essential character of the Bidans as being toilet seats. Therefore, CBP finds the Bidans should be eo nomine classifiable under heading 3922. |
| Proposed for modification: NY B83505 (1997) |
| Proposed new ruling: HQ H165016 |
Nacelles for Wind Turbines
| Item: A nacelle for a wind turbine generator. The nacelle is a lozenge-shaped housing which contains mechanical equipment and electronics necessary to convert the rotational energy of a shaft of a wind turbine into useful electrical energy. It rests on top of a metal tower and consists of a main frame, a rotor, a gear box, an oil pump, a mechanical hydraulic brake system, a generator system, etc. |
| Current: 8502.31.00, 2.5% (wind powered electric generating sets and rotary converters) via GRI 11 |
| Proposed: 8502.31.00, 2.5% (wind powered electric generating sets and rotary converters) via GRI 1 and GRI 2(a)2 |
| Reason: By application of GRI 2(a), CBP finds that in its condition as imported, the instant nacelle contains most of the components necessary to capture wind energy and convert it into useful electrical energy. When taken together, the imported nacelle has the essential character of an electric generating set because it constitutes the aggregate of distinctive parts that establish its identity. Therefore, the nacelle should be classifiable as an electric generating set in heading 8502, which would preclude it from classification under heading 8503, which holds for parts suitable for use solely or principally with the machines of heading 8502. |
| Proposed for modification: HQ H024848 (2008) |
| Proposed new ruling: HQ H148455 |
1General Rules of Interpretation (GRI) 1. Classification by application of GRI 1 is made according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.
2GRI 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.