May 16 CBP Bulletin Withdraws Proposed Rulings on Recorder Instrument, L-Carnitine

In the May 16, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 21), CBP published notice that it is withdrawing its proposed revocation of a ruling on plastic recorder musical instruments due to its receipt of adverse comment. CBP also published a notice that it is withdrawing its proposed modification of a ruling on Acetyl L-Carnitine Hydrochloride, as its classification is being litigated.

CBP Receives New Facts on Recorder

In the November 2, 2011 issue of the Customs Bulletin, CBP had proposed to revoke NY N012485 (and any similar unidentified rulings or treatment accorded to substantially identical transactions), in order to classify a "full size" recorder musical instrument that consists of a hollow hard-plastic tube with a molded mouthpiece and seven tone holes along the shaft under HTS 9205.90.40 (4.9%) as a wind instrument. NY N012485 had classified the recorder under HTS 9503.00.00 (free) as a toy.

After its consideration of comments from Ja-Ru, Inc. and Toy Investments, Inc. however, CBP is withdrawing its proposal to revoke NY N012485. CBP states the comments provided additional factual details and clarifications on the physical characteristics of the recorder, its channels of trade, and its environment of sale. In light of this information, CBP has determined that NY N012485 is correct and that the plastic recorder is properly classified in HTS 9503.00.00, which provides for "other toys," among other things.

(CBP had proposed to revoke NY N012485 and classify the recorder in HTS 9205.90.40 based on its view that the recorder was not principally used for amusement. See ITT 11110919 for summary.)

CBP Learns that Classification of Carnitine Under Litigation

In the October 5, 2011 issue of the Customs Bulletin, CBP had proposed to modify NY E82956 (and any similar unidentified rulings or treatment accorded to substantially identical transactions), in order to determine that Acetyl L-Carnitine Hydrochloride was ineligible for duty-free treatment as a Pharmaceutical Appendix chemical. The tariff classification would not have changed and would remain as HTS 2923.90.00, which provides for “Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: Other.”

However, CBP received an adverse comment arguing that the Acetyl L-Carnitine Hydrochloride is listed in the Pharmaceutical Appendix because acetate is listed in Table 2. After reviewing the comment, CBP said it learned that the classification of l-carnitine compounds is the subject of litigation recently filed in the Court of International Trade, in the case Sigma-Tau Health Science Inc. v. United States, CIT No. 11--00093. As a result, CBP is withdrawing the proposed ruling modification.

(CBP had proposed that because HTS 2923.90.00 has a "K" listed in the "special subcolumn, " was subject to General Note 13, and CBP had found in a previous ruling that Acetyl L-Carnitine HCl is a salt of an acetylated derivative of L-carnitine, it was not listed in the Pharmaceutical Appendix. See ITT 11101213 for summary.)