June 22 CBP Bulletin Proposes To Revoke Rulings on Fiberboard Panels, Rainwear
In the June 22 issue of the CBP Customs Bulletin (Vol. 50, No. 25) (here), CBP published notices that propose to revoke or modify rulings and similar treatment for the tariff classification of non-structural laminated fiberboard ceiling, wall and flooring panels, and plastic rainwear.
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Comments on Proposals Due July 22
CBP said consideration will be given to any written comments received by July 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 any treatment it has previously accorded to substantially identical transactions.
Fiberboard Panels
| Item: Non-structural fiberboard ceiling, wall, and flooring panels, tongued and grooved, made of wood and laminated with paper on both sides, with one side having a decorative pattern. |
| Current: HTS heading 4411, “Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances." |
| Proposed: HTS heading 4418, “Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes.” |
| Reason: Though the panels are classifiable under both headings, being made of fiberboard and also capable of being joined by their tongue and groove joints, heading 4418 for builders' joinery more specifically describes the product because it includes an intended use. |
| Proposed for revocation: NY N235680 (2012), N238576 (2013) |
| Proposed new ruling: HQ H242050 |
Plastic Rainwear
| Item: An unlined jacket and a pair of trousers, made of polyurethane plastic material with a backing of non-woven polypropylene fabric. The jacket has a full front opening, zipper closure with overlapping flap, hood, long sleeves with elasticized cuffs and a hemmed bottom. The trousers feature an elasticized waist and hemmed bottoms. |
| Current: 3926.20.60, free, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit.” |
| Proposed: 6210.10.90, 16%,"Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other.” |
| Reason: An analysis of the fabric swatch from the rainwear set by a CBP laboratory revealed that the garment is constructed from non-cellular (compact) plastic. As such, the garments are not excluded from Chapter 56 by Note 3(c) to Chapter 56 and, as they are composed of fabric of Chapter 56, are classifiable in heading 6210. |
| Proposed for revocation: NY N247420 (2013) |
| Proposed new ruling: HQ H268945 |