May 16 CBP Bulletin Revokes Rulings on Jingle Bell Wreaths and Trunk/Cab Organizers
In the May 16, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No.21), CBP published two notices of its revocation of its rulings and treatment regarding the tariff classification of jingle bell wreaths and hanging decorations and trunk/cab organizers.
Revocations Are Effective July 16
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after July 16, 2012.
Jingle Bell Wreaths and Hanging Decorations
| Item: Four different items made out of metal jingle bells with loops or cords for hanging. The items include (1) the Bell Wreath, consisting of silver metal jingle bells in the shape of a wreath topped with metal holly leaves and berries; (2) the Christmas Tree Ornament, a decoration consisting of metal jingle bells that comes in various colors; (3) the Spiral Cone, a decoration in the shape of a spiral with attached jingle bells; and (4) a jingle bell wreath trimmed with green holly leaves, red berries, and a gold ribbon bow. |
| New Ruling: HQ H118439 (dated 4/23/12), revokes NY J85472 (2003), NY L85378 (2005) |
| Old HTS/Rate: 9505.10.25, free (other Christmas ornaments) |
| New HTS/Rate: 8306.10.00, 5.8% (bells, gongs, and the like) |
| Reason: CBP said the merchandise cannot be classified in heading 9505 because Note 1(l) to HTS Chapter 95 states that the chapter does not cover bells, gongs, or the like of heading 8306. CBP states that the merchandise is described by heading 8306 because it is primarily made up of bells that function by chiming to alert the house's occupant that someone is at the front door. As such, the merchandise can be classified as bells in subheading 8306.10 or as other ornaments in subheading 8306.29. However, because subheading 8306.10.00 is the more specific subheading pursuant to GRI 3, CBP finds the jingle bell wreaths are classifiable as bells. |
(See ITT's Online Archives 11110723 for summary of the proposed revocation of this ruling.)
Trunk/Cab Organizers
| Item: Trunk/cab organizer. This item is made of vinyl and felt and fit into a trunk of a motor vehicle to hold a jack, lug wrench, hub cap puller, tool for removing wheel cap bolts, and any other tools for changing the tires. There are no handles for portability of these organizers. Their sole function is to remain within the trunk of a motor vehicle. |
| New Ruling: HQ H092277 (dated 04/23/12), NY K84392 (2004), NY J86790 (2003) |
| Old HTS/Rate: 8708.29.50, 2.5% (Other parts and accessories of motor vehicles (including cabs) of headings 8701 to 8705) |
| New HTS/Rate: 4202.92.90, 17.6% (Trunks and other container with outer surface of sheeting of plastic or textile materials) |
| Reason: In accordance with Additional U.S. Rule of Interpretation 1(c) and relevant Explanatory Notes (ENs), if the trunk organizer is classifiable in heading 4202, it cannot be classified in heading 8708. Prior CBP rulings classified items similar to these trunk organizers under heading 4202, as they were suitable to effectively transport various items in a vehicle, while organizing, storing, and protecting them. While trunk organizers are not named in heading 4202, CBP states they are similar to the containers listed in this heading because their essential character is for organizing, storing, protecting, and carrying various items. CBP notes that the fact that the organizers do not possess handles for carrying does not exclude it from heading 4202 as they are still "suitable to effectively transport" their contents. |
(See ITT's Online Archives 11082515 for summary of the proposed revocation of this ruling.)