Jan. 1 CBP Bulletin Proposes to Modify, Revoke Rulings on Textile Sponges, Gel Packs
In the Jan. 1 issue of the CBP Customs Bulletin (Vol. 49, No. 1), CBP published notices that propose to modify or revoke rulings and similar treatment for the tariff classification of textile sponges containing talc and plush animals with gel packs (here).
Comments on Proposals Due Feb. 2
CBP said consideration will be given to any written comments received by Feb. 2 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, 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 subsequent to 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 is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Textile Sponges with Talc
| Item: Rectangular cellulose sponge attached to a nonscratch, non-woven cloth that contained talc. |
| Current: 5603.00.3000, 16% (Nonwovens, whether or not impregnated, coated, covered or laminated, other: laminated fabrics) |
| Proposed: 6805.30.50, Free (Natural or artificial abrasive powder or grain, on a base of textile material, paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of other materials: Other) |
| Reason: In the previous ruling, CBP said talc did not count as an abrasive substance for classification purposes. Though not listed as an exemplar, talc, too, can be used as an abrasive, said CBP in the new ruling. CBP also previously ruled that abrasive articles on backings used to clean and condition are classified in heading 6805, it said. |
| Proposed for modification: NY 875045 (1992) |
| Proposed new ruling: HQ H258156 |
Plush Animals with Gel Packs
| Item: Animals with gel packs. The product is comprised of a fabric toy animal and a gel pack that may be frozen or boiled, and inserted into the toy animal, before used by the consumer. The item may be used to provide cool comfort to a child with a cut or scrape, or to soothe aches and pains or fevers with hot/cold pack therapy. |
| Current: 9503.49.0000, Free (Toys representing animals or non-human creatures ... and parts and accessories thereof: other) |
| Proposed: 6307.90.98, 7% (Other made up articles, including dress patterns: Other: Other: Other) |
| Reason: The subject merchandise has a utilitarian purpose. It is heated or chilled to decrease the pain and provide healing to children’s scrapes, bruises and other minor injuries. As a result, it cannot be classified as a toy, said CBP. The fabric component here still plays a relatively important role in delivering the heat or cold for the required amount of time. Thus, the fabric component and the gel packs, in this limited scenario, equally contribute to the use of the goods, it said. |
| Proposed for revocation: NY L83691 (2005), NY L82259 (2005)Proposed for modification: NY F85438 (2000), NY G80850 (2000) |
| Proposed new ruling: HQ H253885 |