April 21 CBP Bulletin Proposes to Revoke Rulings on Mineral Stones, Child Car Seat Cushions
In the April 21 Customs Bulletin (Vol. 55, No. 15), CBP published notices that propose to revoke rulings onmineral stones and child car seat cushions.
Comments on Proposals Due May 21
CBP said consideration will be given to any written comments received by May 21 before taking these actions. In addition, any party that 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.
Mineral Stones
| Item: Amber, selenite, calcite and aragonite |
| Current: 9705.00.90, Free, “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest.” |
| Proposed: Natural amber stones: 2530.90.80, free, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets.” Rough amber stones: 9602.00.50, 2.7 %, “Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: other.” Selenite: 2520.10.00, free, “Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders: gypsum; anhydrite." Calcite and aragonite: 7103.10.20, free, “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport: unworked or simply sawn or roughly shaped: unworked.” |
| Reason: Heading 9705 covers “articles that 'derive their interest from rarity, their grouping or their presentation,'” said CBP. The stones don't meet that criteria. |
| Proposed for revocation: NY F86134, dated April 18, 2000, NY N004112, dated Dec. 28, 2006, NY N004200, dated December 28, 2006, and NY N015557, dated Aug. 21, 2007 |
| Proposed new ruling: HQ H311301 |
Children's Car Seat Cushions
| Item: Car seat cushions for children |
| Current: 9401.90.50, Free, “Seats (other than those of heading 9402)” |
| Proposed: 9404.90.20, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: others: pillows, cushions and similar furnishings: others.” |
| Reason: A federal court previously ruled child car seat cushions with clips are excluded from heading 9401 if they are classifiable in both headings 9401 and 9404. |
| Proposed for revocation: NY N132069, dated Nov. 18, 2010, NY N245061, dated Aug. 30, 2013, and NY N246761, dated Nov. 13, 2013 |
| Proposed for modification: HQ 953673, dated Oct. 6, 1993, and NY 882039, dated Feb. 4, 1993 |
| Proposed new ruling: HQ H293786 |