April 22 CBP Bulletin Proposes to Revoke, Modify Rulings on Cat Toys, Cycling Shoes
In the April 22 issue of the CBP Customs Bulletin (Vol. 49, No. 16) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the tariff classification of cat toys and cycling shoes.
Comments on Proposals Due May 22
CBP said consideration will be given to any written comments received by May 22 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 modifications, 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.
Cat Toys
| Item: The Play-N-Squeak “Tail Spin” cat toy. The toy includes two openings on the side, one for a plush mouse and another with a simulated mouse tail that moves. |
| Current: 8543.70.96, 2.6%, (Electrical machines and apparatus...: Other machines and apparatus: Other: Other: Other: Other.) |
| Proposed: 8479.89.98, 2.5%, (an apparatus having individual functions, not specified or included elsewhere in [Chapter 84]... Other: Other.) |
| Reason: It is the moving part that the cat chases, said CBP. The electrical function in each case, supplying power to the moving parts, actually supports the mechanical function of each toy, not the other way around. |
| Proposed for revocation: NY N056253 (2009), NY D83727 (2008), NY M87177 (2006) |
| Proposed new ruling: HQ H259644 |
Cycling Shoes
| Item: Three styles of unisex cycling shoes with rubber/plastic outer soles which are designed to incorporate cleats. The shoes close by means of a strap. The uppers of each shoe are composed of textile mesh and “Lorica” (micro-fibers treated with special resin), which constitutes rubber/plastic for purposes of tariff classification. The rubber/ plastics outer soles of each shoe are said to be composed of a graphite composite material. |
| Current: 6402.19.90, 9%, (other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair.) |
| Proposed: For the Dominator 5 style shoe: 6402.19.15, 5.1%, (Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: Other) |
| Reason: CBP's lab report found that the external surface area is 91.1% rubber or plastics, including reinforcements and/or accessories. Therefore, the Dominator style meets the requirements of subheading 6402.19.15. |
| Proposed for modification: NY N170022 (2011) |
| Proposed new ruling: HQ H237638 |