May 19 CBP Bulletin Proposes to Revoke Rulings on Fire Pits
In the May 19 Customs Bulletin (Vol. 55, No. 19), CBP published a proposal to revoke and modify rulings on fire pits.
Comments on Proposals Due June 18
CBP said consideration will be given to any written comments received by June 18 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.
Fire Pits
| Item: Multiple styles of fire pits |
| Current: Heading 9403, Free, “Other furniture and parts thereof.” |
| Proposed: Classification based upon the constituent material. |
| Reason: The rulings "involve fire pits whose primary function is as a heat source; they merely have a rim of between five and 11 inches which can be used to place small items," CBP said. "The mere presence of a rim does not transform the fire pits in those four NY rulings into tables." |
| Proposed for revocation: NY N053402, NY N301170 and NY N301060 |
| Proposed for modification: NY N264651 |
| Proposed new ruling: HQ H306789 |