Aug. 27 CBP Bulletin Proposes to Revoke Rulings on Underwater ROVs, Seat Protectors, Spa Covers
In the Aug. 27 Customs Bulletin (Vol. 59, No. 35), CBP published proposals to modify and revoke ruling letters concerning the tariff classifications of underwater remotely operated vehicles, vehicle backseat protectors, and spa covers and spa cover lifters.
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Comments on Proposals Due Sept. 27
CBP said consideration will be given to any written comments received by Sept. 27 before taking these actions. In addition, any party that 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 after 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 also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Underwater Remotely Operated Vehicles (ROVs)
| Items: N019900: Monterey Bay Research Institute’s remotely-operated Tiburon II submersible vessel; N159975: submersible ROV used in the oil and gas industry to facilitate deepwater repairs on their facilities. |
| Current: Heading 8906, "Other vessels, including warships and lifeboats other than row boats.” |
| Proposed: 8479.89.95, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other.” |
| Reason: Neither of the subject rulings demonstrate that the respective ROVs possess the characteristics of “vessels” under heading 8906. First, while flotation upon water is one defining trait common to “vessels,” there is no indication that either the Quantum or the Hydra Magnum are designed for, or even capable of, flotation upon water. Rather, the facts in both rulings fairly point to the merchandise’s submergibility and depth ratings. Second, “vessels” of heading 8906 generally perform substantial navigation upon water. The subject ROVs, however, are both tied to tethers that limit their navigability to the length of the tether – a characteristic atypical of “vessels.” Third and finally, none of the facts illustrate the ROVs’ transportation functions for persons or goods upon water. The two rulings instead demonstrate that the ROVs are designed to perform general functions, including “scientific tasks” and “deepwater repairs.” |
| Proposed for revocation: N019900, dated Dec. 4, 2007; N159975, dated April 28, 2011 |
| Proposed new ruling: HQ H272339 |
Quilted Microfiber Vehicle Backseat Protector
| Items: Orvis' backseat protector, item 2ECN, composed of quilted microfiber polyester fabric with polyester fill and features a non-slip backing |
| Current: Heading 6307, "Other made up articles, including dress patterns." |
| Proposed: Heading 8708, "Parts and accessories of the motor vehicles of headings 8701 to 8705." |
| Reason: The textile cover is prima facie classifiable under both headings 6307 and 8708. The cover is a “made up” article of heading 6307 because it is “produced in the finished state, ready for use ... without sewing or other working." The cover, however, is also an accessory for motor vehicles under heading 8708. Where articles can be classified under two HTSUS headings, under General Rule of Interpretation 3(a), the classification “turns on which of these two provisions are more specific.” CBP notes that goods of heading 8708 must also be suitable for use solely or principally with motor vehicles of headings 8701 to 8705, and, in the case of accessories, augment the operation of such vehicles. As such, CBP finds heading 8708 to be a more specific provision under GRI 3(a). |
| Proposed for modification: N283781, dated March 23, 2017 |
| Proposed new ruling: HQ H286664 |
Spa Covers and Spa Cover Lifters
| Items: N334409: two models of spa cover lifters that are permanently installed on a spa or hot tub; NY 817807: various vinyl spa covers intended to cover and protect spas, hot tubs and jacuzzis from undesirable debris; NY 817397: bale cover, landfill cover, pool cover and spa cover from Canada |
| Current: NY N334409: Heading 7616 as other articles of aluminum; NY 817807 and NY 817397: heading 3924 as other household articles of plastics. |
| Proposed: 9019.10.20, “Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Mechano-therapy appliances and massage apparatus; parts and accessories thereof.” |
| Reason: With it being established that covers are parts of portable spas/hot tubs, CBP considers the classification of the subject spa cover lifters. Spa cover lifters are not parts of the portable spas/hot tubs because, unlike the covers, they are not integral to the apparatus’ functioning. A spa cover can be physically removed without the assistance of a lifter and, as such, lifters fail to satisfy the criteria to be classified as a part. The spa cover lifters are, however, accessories to the portable spa/hot tub because they are directly connected to the spa/hot tub’s body and frame the cover to make removing the cover easier. Importantly, the lifter is not classifiable in any heading of Chapter 84, as neither the manual or hydraulic models perform a mechanical function within the meaning of Section XVI, because any energy, movement, or motion is transmitted by the person, not the lifter. |
| Proposed for modification: N334409, dated Aug. 17, 2023; NY 817807, dated Jan. 25, 1996; NY 817397, dated Jan. 11, 1996 |
| Proposed new ruling: HQ H336180 |