Jan. 20 CBP Bulletin Proposes to Revoke Rulings on Drawback for Vacuum Deposition, Classification of Spray Nozzles
In the Jan. 20 issue of the CBP Customs Bulletin (Vol. 50, Nos. 2 and 3) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for nozzles for dispersing or spraying high-pressure liquids and the physical vacuum deposition process as a "use" for purposes of same condition drawback.
Comments on Proposals Due Feb. 19
CBP said consideration will be given to any written comments received by Feb. 19 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 any treatment it has previously accorded to substantially identical transactions.
Vacuum Deposition for Drawback
| Item: Plumbing fixtures that are already finished, chromed and ready for final assembly or sale at time of importation. The items are then subjected to a physical vacuum deposition process to add a coating that enhances scratch resistance and changes the color of the finish, before exportation to Canada. |
| Current: Physical vacuum deposition is a "use" that disqualifies merchandise from same condition drawback. |
| Proposed: Physical vacuum deposition on chromed brass plumbing fixtures does not qualify as a "use" for purposes of same condition drawback. However, the merchandise is not in the "same condition" at time of exportation, so it is still ineligible for same condition drawback. |
| Reason: The physical vacuum deposition process does not constitute manufacturing or processing for drawback purposes because the merchandise is imported fit for use as plumbing fixtures and exported fit for use as plumbing fixtures, with no change to name, character or use. However, the process is an operation of greater magnitude than the operations listed under 19 CFR 181.45(b)(1)(iii) that do not alter the condition of the good. |
| Proposed for revocation: HQ H170624 (2012) |
| Proposed new ruling: HQ H237075 |
Nozzles for High-Pressure Liquids
| Item: Two types of nozzle heads used for cleaning, operated by a supply of high-pressure water to create jets that blast and remove surface contaminants and, in the case of sewer pipes, blockages, debris and residue. |
| Current: 7326.90.85, 2.9%, (Other articles of iron or steel: Other: Other: Other: Other); or 8424.89.00, 1.8%, (Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances.) |
| Proposed: 8424.90.90, free, (Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other) |
| Reason: The nozzles are parts solely for use with spray cleaning equipment, not parts of general use, so are classifiable in the same heading as cleaning equipment. |
| Proposed for revocation: NY N162918 (2011), NY C87376 (1998) |
| Proposed new ruling: HQ H185723 |