March 23 CBP Bulletin Proposes to Revoke Rulings on Step Stools, Sushi Ginger
In the March 23 Customs Bulletin (Vol. 56, No. 11), CBP published a proposal to revoke rulings on step stools and sushi ginger.
Comments on Proposals Due April 22
CBP said consideration will be given to any written comments received by April 22 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 after 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.
Step Stools
| Item: Plastic or wooden step stools for kids |
| Current: Heading 9401, “Seats (other than those of heading 9402), whether or not convertible intobeds, and parts thereof”” or subheading 9403.60.80, "Other furniture and parts thereof: Other wooden furniture: Other." |
| Proposed: 3924.90.56, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other” or 4421.99.97, 3.3%, "Other articles of wood: Other: Other: Other: Other.” |
| Reason: Heading 9401 covers seats and the stools are not shaped for use as seating or otherwise designed to be used as seats. The low height of the one-step stool alone renders it not very functional as a seat. Heading 9403 covers stools and footstools, CBP said. The step stools do not equip or furnish a private dwelling. The step stool does not share in the characteristics of furniture used to equip a private dwelling for rest, relaxation, storage or display |
| Proposed for revocation: NY N294603 dated dated March 2, 2018, NY N196451 dated Dec. 27, 2011, and NY M84487 dated June 27, 2006 |
| Proposed for modification: NY N235681 dated Dec. 5, 2012 |
| Proposed new ruling: HQ H305377 |
Sushi Ginger
| Item: Sushi ginger |
| Current: 2008.99.9190, 6%, "Fruit ... otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter ... not elsewhere specified or included ... other ... other ... other.” |
| Proposed: 2001.90.60, 14%, "Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: Other: Other: Other.” |
| Reason: The immersion of slices of fresh ginger in spirit vinegar, salt, sugar and water, over a period of time, has the function of pickling the ginger. |
| Proposed for revocation: NY N305490 dated Aug. 15, 2019 |
| Proposed new ruling: HQ H316647 |