April 8 CBP Bulletin Proposes to Revoke Rulings on Stickers from China, Sand Timers
In the April 8 issue of the CBP Customs Bulletin (Vol. 49, No. 14) (here), CBP published notices that propose to revoke rulings and similar treatment for the tariff classification of stickers and sand timers.
Comments on Proposals Due May 8
CBP said consideration will be given to any written comments received by May 8 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.
Stickers from China
| Item: Three-dimensional scrapbooking stickers. Each package contains a number of scrapbook embellishments with a piece of adhesive on the back. Each package is considered a set for tariff purposes. |
| Current: 4821.90.2000, Free, (Paper and paperboard labels of all kinds, whether or not printed: Other (than printed): Self-adhesive.) |
| Proposed: 4823.90.86, Free, (Paper, paperboard, cellulose wadding, and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other: other: other: other.) |
| Reason: While the subject stickers are lithographically printed, it is the shapes of the stickers, not the printing, that conveys the autumn themes of this merchandise. The acorns, squirrel, leaves, etc. of the subject stickers have been produced by cutting the printed stickers into their specific shapes. Furthermore, these stickers have not been printed with any lettering or photographs that would convey any motifs. Thus, the printing on these stickers conveys their color, but little else. As a result, the printing is “merely incidental” to these stickers, and they cannot be classified in heading 4911. |
| Proposed for revocation: NY N056197 (2009) |
| Proposed new ruling: HQ H072718 |
Glass Sand Timers
| Item: Multiple glass timers used in a home/kitchen to measure the passage of time -- either 30 seconds, three minutes or 15 minutes -- for the preparation of eggs and other food items. The body of each consists of a glass vessel with obconical ends connected by a constricted neck. |
| Current: 7020.00.00, 6.3%, (Other articles of glass.) |
Proposed: For the 30 second and three minute timers:7013.49.20, 22.5%, (Glassware of a kind For the 15 minute timers: 7013.49.50, 15%, Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each. |
| Reason: The timers are composite goods of wood (heading 4419) or plastic (heading 3924), sand (heading 6815) and glass (heading 7013}, and are thus prima facie classifiable under more than one heading. The physical characteristics are consistent with principal use in a kitchen or office; they must be placed on a flat, stable surface in order for the sand to run through them in the correct manner and time interval. The specified time intervals are also convenient for the preparation of foods. |
| Proposed for revocation: HQ 957780 (1995) |
| Proposed new ruling: HQ H136475 |