March 4 CBP Bulletin Proposes to Revoke Rulings on Rain Boots, Tape
In the March 4 issue of the CBP Customs Bulletin (Vol. 49, No. 9) (here), CBP published notices that propose to revoke rulings and similar treatment for the tariff classification of rain boots and children's tape.
Comments on Proposals Due April 3
CBP said consideration will be given to any written comments received by April 3 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 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.
Rain Boots
| Item: Angry Birds Rain Boot. Children’s over-the-ankle/below-the-knee “waterproof” pull on boots. The boot is approximately 8 ½ inches in height, does not incorporate a metal toe-cap and is lined with textile material. It has two pull-on loops on either side of the top of the upper and features pictures of bird faces imprinted on it. |
| Current: 6401.92.9060, 37.5%, (Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other..) |
| Proposed: 6405.90.90, 12.5%, (Other footwear: Other: Other) |
| Reason: The outer sole of the rain boot is constructed of a combination leather plastic material and, thus, the constituent material of the outer sole is a plastic laminated leather. The essential character of the plastic laminated leather is the leather, which gives the shoe’s outer sole its form and shape. The plastic lamination merely enhances the leather’s durability and water resistant qualities, said CBP. |
| Proposed for revocation: NY N234957 (2012) |
| Proposed new ruling: HQ H237685 |
Decal Tape
| Item: Tapefitti, consists of six plastic dispensers with decal tape measuring approximately 9 feet each and packaged together for retail sale. Tapefitti is a decorative decal tape designed for children that comes with a variety of repetitive printed images including pandas, gems, stars, daisies, robots, dolls, cupcakes, candies, zebras and cheetahs. |
| Current: 4908.10.0000, Free, (Transfers (decalcomanias): Transfers (decalcomanias), vitrifiable) |
| Proposed: 3919.10.20, 5.8%, (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: Other: Other.) |
| Reason: The subject merchandise does not allow for any transfer of its images. It does not use water or heat for its application. It does not have a temporary backing material. It is simply a plastic tape containing repetitive designs. |
| Proposed for revocation: NY N239592 (2013), NY N246346 (2013) |
| Proposed new ruling: HQ H250628 |