June 10 CBP Bulletin Proposes to Revoke Rulings on Unfinished Duvet Covers, Ball Chairs
In the June 10 issue of the CBP Customs Bulletin (Vol. 49, No. 23) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the tariff classification of unfinished duvet covers and ball chairs.
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Comments on Proposals Due July 10
CBP said consideration will be given to any written comments received by July 10 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 modifications, 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.)
Proposals
CBP is proposing to revoke or 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 any treatment it has previously accorded to substantially identical transactions.
Unfinished Duvet Covers
| Item: An unfinished duvet cover. The cover is comprised of two panels. The top panel is made from 100 percent polyester woven pile fabric. The back is made from 100 percent nylon sateen woven fabric. It is sewn along three sides with an open end along the fourth. After importation, the open end will be hemmed, buttonholes will be made and buttons will be attached. |
| Current: : 6302.32.2060, 11.4%, (Bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... Other: other..) |
| Proposed: 6307.90.98, 7%, (Other made up articles, including dress patterns: Other: Other: Other.) |
| Reason: A duvet cover is designed to encase a comforter. The duvet cover has one finished side which can be opened and closed by the consumer. Since the fourth side of the subject merchandise was completely unfinished, it did not have the essential character of a duvet cover and cannot be classified as a bed linen, said CBP. |
| Proposed for modification: NY K83054 (2004) |
| Proposed new ruling: HQ H181679 |
Ball Chairs
| Item: Floor standing chair made of plastic. The seat is an inflatable balance ball that can be removed to use for exercise |
| Current: 9401.80.4045, Free, (Other seats, Of rubber or plastics, Other, Other.) |
| Proposed: 9506.91.0030, 4.6%, (Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof.) |
| Reason: Because use provisions are more specific than eo nomine provisions, and because the heading for “seats” in 9401 is not obviously more specific than the heading for “exercise equipment” in 9506, we find heading 9506 provides the most specific description of the balance ball chair, said CBP. |
| Proposed for revocation: NY N009306 (2007) |
| Proposed new ruling: HQ H1936589 |