Sept. 10 CBP Bulletin Proposes to Revoke Rulings on Decorative Baskets, Pork Jowls
In the Sept. 10 Customs Bulletin (Vol. 59, No. 37), CBP published proposals to modify and revoke ruling letters concerning the tariff classifications of certain decorative storage baskets and fresh and frozen pork jowls.
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Comments on Proposals Due Oct. 10
CBP said consideration will be given to any written comments received by Oct. 10 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.
Decorative Storage Baskets
| Items: N328585: SKU# Basket-MD from China is described as a “Cotton Basket" and is a decorative storage basket designed and intended for use in the home. The open-top, oval-shaped basket is composed of a 100% polyester non-woven fabric sheathed with a 100% cotton braided yarn. N326486: Style# 23EB013 from Vietnam is described as an “Easter Rope Bunny Basket" and is a decorative storage basket designed and intended for use in the home. The open-top, round-shaped basket is composed of 100% polypropylene non-woven fabric sheathed with a 68.5% polyester and 31.5% cotton-polyester braided rope. |
| Current: 5609, “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.” |
| Proposed: 6307.90.98, “Other made up articles, including dress patterns: Other: Other: Other.” |
| Reason: Upon examination of the samples of the decorative storage baskets at issue, CBP determined that the braided components comprising the baskets are not tightly plated and do not have a compact structure. Accordingly, CBP found that they are not classified in heading 5609 as articles of twine, cordage, rope or cables of HTS heading 5607. Although the decorative storage baskets at issue are comprised of braids classified in heading 5808, which provides in relevant part for “[b]raids in the piece,” CBP noted that they are finished articles constructed from braids, rather than individual braids. Therefore, as finished articles, the baskets are not classifiable in heading 5808. Upon additional review, CBP found that the decorative storage baskets at issue are “made up” within the meaning of Note 7(f) to Section XI because they are assembled by sewing the braids together. As such, they are classified in heading 6307, which is a basket provision covering other made-up articles, not more accurately described in any other heading of the HTSUS. |
| Proposed for revocation: NY N328585, dated Oct. 24, 2022; NY N326486, dated Nov. 4, 2022 |
| Proposed new ruling: HQ H342184 |
Fresh and Frozen Pork Jowls
| Items: NY 864034: pork jowls imported from Canada in a fresh or frozen condition. After importation, these jowls will be used in the manufacture of sausage. |
| Current: 0203, “Meat of swine, fresh, chilled, or frozen.” |
| Proposed: HTS heading 0206, which provides for “Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.” Specifically, fresh pork jowls are classified in subheading 0206.30.0000, which provides for “Edible offal ...: Of swine, fresh or chilled” and frozen pork jowls are classified in subheading 0206.49.0000, which provides for “Edible offal ...: Of swine, frozen: Other.” |
| Reason: Unlike bacon, which is taken from the sides, belly, or back of a pig and covered by HTS heading 0203, pork jowls are cut from the head. Therefore, CBP found that pork jowls are not classified in heading 0203. Heading 0206 provides for “Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.” The General Explanatory Notes (EN) to Chapter 2 and EN 02.06 provide that edible offal of heading 02.06 includes heads and cuts thereof. Because pork jowls, also known as pork cheeks, are cut from the head, they are edible offal within the meaning of the referenced ENs. |
| Proposed for revocation: NY 864034, dated June 14, 1991 |
| Proposed new ruling: HQ H341515 |