Oct 5 CBP Bulletin Actions on Digital Recipe Reader, Xmas/Halloween Light Sets
In the October 5, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 41), CBP published two notices on its revocation and modification of one ruling and similar treatment regarding the classification of a digital recipe reader and five rulings and similar treatment regarding the classification of electric Christmas and Halloween light sets.
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Modifications and Revocations Are Effective December 5
These revocations and modifications 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well as any treatment CBP has previously accorded to substantially identical transactions, for merchandise entered or withdrawn from warehouse for consumption on or after December 5, 2011.
Demy Digital Recipe Reader and Set
| Item: The "Demy," a portable digital recipe reader. It contains a 7 inch color touch-screen with a graphical navigation interface and is imported packaged together with various accessories (an AC adapter, USB cable, and documentation) ready for retail sale. The device stores and sorts recipes, photographs, and definitions of completed food dishes and comes preloaded with recipes. |
| New Ruling: HQ H068288, (dated 09/19/11, revoked NY N055503) |
| New HTS/Rate: 8543.70.92, free (electrical machine with translation or dictionary functions) (for both the Demy and the Demy with accessories when imported as a set) |
| Old HTS/Rate: 8543.70.96, 2.6% (other electrical machine or apparatus having individual functions not specified or included elsewhere) |
| Reason: CBP states that the Demy fits within the definition of "dictionary" because it contains both a recipe list and an ingredient list that are in alphabetical order and which contain definitions and pictures of the items. Additionally, CBP states the Demy meets the description of "goods put up in sets for retail sale" because the components as imported are packaged for retail sale to the ultimate purchaser without the need for repacking. Therefore, pursuant to General Rule of Interpretation (GRI) 3(b)1, the essential character of this set is conveyed by the Demy because it is the reason why a consumer would purchase the set. |
1GRI 3(b) states that when goods are prima facie classifiable under two or more headings, composite goods consisting of different materials or made up of different components, etc. shall be classified as if they consisted of the material or component which gives them their essential character.
Electric Christmas and Halloween Light Sets
| Item: Different styles of electric light sets that can be hung indoors or outdoors as decorations for Halloween, Christmas, etc. |
| New Ruling: HQ H070667, HQ H095410, HQ H072441, HQ H070671, and HQ H070673 (dated 09/19/11, modified NY I83131, NY I83130, and revoked NY R03451, NY H80773, and NY I88935) |
| New HTS/Rate: 9405.30.00, 8% (lighting sets of a kind used for Christmas trees) 2 |
| Old HTS/Rate: 9405.40.80, 3.9% (other electric lamps) |
| Reason: CBP states that subheading 9405.30.00 is a "principal use" provision and is therefore subject to Additional U.S. Rule of Interpretation 1(a)3. CBP recognizes that while many consumers may purchase the lights for use on objects other than Christmas trees (such as hanging them outdoors or in a living room) CBP has consistently held that this is not a barrier to classification in subheading 9405.30.00 when the lights are of a class or kind of merchandise that is “principally used” for decorating Christmas trees. Even when marketed for Halloween purposes, CBP finds that the subject merchandise consists of wire and lights in the same shape and configuration as the light sets it has classified in subheading 9405.30.00 in previous rulings. |
2Note that this new ruling applies to all the products listed in the rulings, except for one product style of net light sets described in NY 183131. Due to certain physical characteristics recognized as not being of the class of kind of merchandise that is principally used for Christmas trees, CBP states that the net light sets remain classified under subheading 9405.40.80.
3Additional U.S. Rule of Interpretation 1(a) states that a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the U.S. at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the “principal use”.
(See ITT's Online Archives 10061425 for BP summary of the proposed revocation of the ruling on the Demy Digital Recipe Reader.
See ITT's Online Archives 10061123 for BP summary of the proposed modification of the rulings on the electric Christmas light sets.)