July 1 CBP Bulletin Proposes to Revoke Rulings on Fireplace Mantels, Craft Kits
In the July 1 issue of the CBP Customs Bulletin (Vol. 49, No. 26) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the tariff classification of fireplace mantels and "mess-free glitter" craft kits.
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Comments on Proposals Due July 31
CBP said consideration will be given to any written comments received by July 31 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.
Fireplace Mantel
| Item: A free-standing fireplace surround composed of a mantel, side panels, platform base and a backing panel. It is constructed entirely of pine and MDF (medium density fiberboard). The backing panel has two holes through which the cords of an optional electric log and heater can run, but the optional electrical items are not included. |
| Current: 4421.90.97, 3.3%, (Other articles of wood: Other: Other: Other) |
| Proposed: 9403.60.80, free, (Other furniture and parts thereof: Other wooden furniture: Other) |
| Reason: The fireplace surrounds are furniture because they are constructed for placing on the floor or ground and exhibit the “mainly utilitarian purpose” of housing electrical inserts and providing a surface on which to store objects. Furniture classifiable under chapter 94 is excluded from classification in chapter 44 by Note 1(o) to chapter 44. |
| Proposed for modification: NY N057275 (2009) |
| Proposed new ruling: HQ H129856 |
Craft Kits for Children
| Item: Four craft kits for children that include glitter sheets designed to stick to various adhesive parts/stickers without the mess of traditional glitter. Each comprises a set of components, including foam stickers, bracelets, rings, beads and headbands, used to variously create a tiara, wand, necklace and bracelet; fashions for runway models; jewelry; or headbands. |
| Current: Various subheadings within headings 3919, 3924, 3926, 4819 and 4911, ranging from duty-free to 5.8%. |
| Proposed: 9503.00.0073, free, (Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced scale ('scale') models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 'Children’s products' as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age) |
| Reason: The value is derived from the creative manipulative play and not the resulting decorated object. The goal is for children to have fun making stickers and express imagination though a unique final project. The glitter and foam kits are clearly marketed toward children to inspire imaginative thinking through play, are recognized by children as toys, and were featured at the Toy Industry of America’s annual Toy Fair conference, which indicates that the trade recognizes their use as toys. |
| Proposed for revocation: Parts of NY N255938 (2014) (the remaining portion of the ruling addressing other children's craft kits is affirmed) |
| Proposed new ruling: HQ H258767 |