March 11 CBP Bulletin Proposes to Revoke, Modify Rulings on Christmas Penguins, Computer Headsets
In the March 11 issue of the CBP Customs Bulletin (Vol. 49, No. 10), CBP published notices that propose to modify or revoke rulings and similar treatment for the tariff classification of lighted penguin sculptures and computer headsets (here).
Comments on Proposals Due April 10
CBP said consideration will be given to any written comments received by April 10 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.
Penguin Sculpture
| Item: A penguin figure designed to be used on the lawn or inside the home as a holiday decoration. The penguin is decorated with multiple plastic beads that are lighted with bulbs. |
| Current: 3926.90.3500, 6.5% (Articles of plastics... beads, bugles and spangles... articles thereof, not elsewhere specified or included, other) |
| Proposed: 9505.10.25, Free (Festive, carnival or other entertainment articles: Articles for Christmas festivities and parts and accessories thereof: Christmas Ornaments: Other: Other) |
| Reason: The penguin is topped with a string of lights shaped like a hat, which is claimed to be a Santa hat. A Santa hat, a cone-shaped hat with a fur pom-pom at the top and a fur brim to fit around the head, is an article traditionally associated with Christmas and the Christmas season. The penguin with Santa hat is closely associated with Christmas to the degree that its use during other time periods would be aberrant. |
| Proposed for revocation: NY N035321 (2008) |
| Proposed new ruling: HQ H039566 |
Computer Headsets
| Item: Stereo digital headset with an adjustable headband and a boom mounted microphone. The headset connects to personal computers through a USB connector. |
| Current: 8473.30.5000, Free (Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.) |
| Proposed: 8518.30.20, 4.9% (Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other) |
| Reason: The subject merchandise consists of headphones. They are used to produce sound signals and function by way of transforming an electrical signal -- such as the one coming from a computer -- into an acoustic signal, such as the signal that a consumer hears when using the product. Thus, the subject merchandise is described exactly by the terms of heading 8518. |
| Proposed for modification: NY G82341 (2000) |
| Proposed new ruling: HQ H035752 |