Sept. 4 CBP Bulletin Proposes to Modify Rulings on Brussels Sprouts with Butter Sauce, Chocolate
In the Sept. 4 issue of the CBP Customs Bulletin (Vol. 47, No. 37), CBP published two notices that propose to modify rulings and similar treatment regarding the tariff classification of Brussels sprouts with butter sauce and sugar confectionery.
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Comments on Proposed Revocations Due Oct. 4
CBP said consideration will be given to any written comments received by Oct. 4 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (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
CBP is proposing to modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Brussels Sprouts
| Item: Green Giant brand “Baby Brussels Sprouts & Butter Sauce." Frozen Brussels sprouts and frozen butter sauce chips, packed in a microwave bag. CBP determined that this product was not eligible for NAFTA preferential treatment, because it did not satisfy the required tariff shift. |
| Current: Heading 0710, (Vegetables (uncooked or cooked by steaming or boiling in water), frozen.) Not eligible for NAFTA preferential treatment. |
| Proposed: 2004.90.85 (Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006: Other…..) Still not eligible for NAFTA preferential treatment. |
| Reason: The addition of the frozen butter sauce to the Brussels sprouts in the same packaging prior to import does not mean that the combination is not a "preparation," as required within heading 2004, said CBP. "The subject products constitute preparations despite the fact that they were not imported ready for consumption because, in their condition as imported, they consisted of ingredients that were already mixed together in the proportions necessary for the specified dish," the agency said. The Brussels still are not eligible for NAFTA preferential treatment because they are "neither wholly obtained nor produced in countries that are a party to the NAFTA or produced exclusively from domestic materials" |
| Proposed for modification: NY N202500 (2012) |
| Proposed new ruling: HQ H2122866 |
Chocolates
| Item: Maccha Chocolates. A Royce brand chocolate wrapped in a plastic tray and packaged in a cardboard box. |
| Current: 1806.90.9019, 6%, (Chocolate and other food preparations containing cocoa: Other: Other: Other.) |
| Proposed: 1704.90.35, 5.6%, (Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other.) |
| Reason: CBP says the subject merchandise contains no cocoa. Its largest ingredients, by percentage, are fresh cream, cocoa butter, sugar, and skim milk powder, which are many of the same ingredients of white chocolate. |
| Proposed for modification: NY N232564 (2012) |
| Proposed new ruling: HQ H240495 |