August 1 CBP Bulletin Withdraws Rulings on Toilet Seats, iPod Docking Stations

August 6, 2012 by Tim Warren|Customs

In the Aug. 1 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 32), CBP published notices on its withdrawal of a revocation and modification of rulings on the classification of toilet seats and iPod docking stations.

CBP Withdraws Intent to Modify Ruling on Toilet Seats

CBP is withdrawing its intent to modify ruling NY B83505 to move classification of three models of personal hygiene appliances with a plastic seats that attach toilet to HTS subheading 3922.20.00 as "plastic toilet seats." In the rulings, CBP had classified two models under subheading 8516.10.00 (1.5%) as "electric instantaneous or storage water heaters.”

CBP is withdrawing the ruling due to ongoing litigation on the issue. CBP regulations say that no ruling will be issued with respect to any issue which is pending before the U.S. Court of International Trade (CIT) or the U.S. Court of Appeals for the Federal Circuit. Issues pertaining to the classification of plastic toilet seats with bidet apparatuses and heating elements are currently presently pending before the CIT in TOTO USA, Inc. v. United States, CIT No.11--00523. As a result, the proposed notice and action (proposed Headquarters Ruling Letter (HQ) H165016) is being withdrawn. The withdrawal is effective immediately.

(See ITT's Online Archives 11091906 for summary of the proposed ruling.)

CBP Withdraws Intent to Revoke Rulings on iPod® Docking Stations with Speakers

CBP is withdrawing its intent to revoke two rulings, NY L88357 and NY M80063, to move classification of iPod docking stations to HTS subheading 8518.22.00 as "Multiple loudspeakers mounted in the same enclosure ." In the rulings, CBP had classified the speakers under subheading 8522.90.75 (2%) as "Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other … Other.”

CBP is withdrawing the rulings as a result of comments received in opposition to the proposed revocation pointing out legal inconsistencies, said CBP. The proposed revocations failed to account for the fact that heading 8522, HTSUS, describes the subject merchandise in its entirety, unlike the other headings under consideration. The withdrawal is effective immediately.

(See ITT's Online Archives 10070810 for summary of the proposed revocations.)