Sept. 14 CBP Bulletin Proposes to Revoke Rulings on Quilted Mattress Covers, Pipe Fittings
In the Sept. 14 Customs Bulletin (Vol. 56, No. 36), CBP published a proposal to revoke two rulings and modify two rulings on mattress covers and revoke one ruling and modify five rulings on pipe fittings.
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Comments on Proposals Due Oct. 14
CBP said consideration will be given to any written comments received by Oct. 14 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.
Quilted Mattress Covers
| Items: Quilted mattress covers of knitted or nonwoven polyester |
| Current: (quilted) 9404.29.90, 6%, “Mattress supports; articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of other materials: Other.” (composition of fabric is unknown) 9404.21.00, 3%, “Mattress supports; articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of cellular rubber or plastics, whether or not covered." (knitted polyester) 9404.90.20, 6%, “Mattress supports; articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other." (nonwoven polyester) 9404.90.95, 7.3%, “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: Other: Other: Other.” |
| Proposed: For knitted covers 6304.91.01,5.8%, “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted,” or for non-knitted covers: 6304.93.00, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers (666)." |
| Reason: The merchandise is not intended to be removed once the foam or foam-spring cores are inserted. Thus, they are imported as intermediate goods. CBP has held that pillow or cushion covers with zipper closures, which are designed to be filled with loose polyester fiber or memory foam for pillows, are classified in heading 6304 |
| Proposed for revocation: NY N314433, dated Oct. 1, 2020, and NY H87864, dated Feb. 6, 2002 |
| Proposed for modification: HQ H265611, dated Oct. 21, 2015, and NY N303580, dated April 10, 2019 |
| Proposed new ruling: HQ H317995 |
Pipe Fittings
| Item: Various pipe fittings, including gland packs, joint kits, retainer glands, flange adaptor fittings, and back ferrule components of a pipe fitting system of iron or steel. |
| Current: 7325.99.10, free, "Other cast articles of iron or steel: other: other: of cast iron.” 7326.90.85, 2.9%, "Other articles of iron or steel: other: other: other: other.” |
| Proposed: 7307.19.30, 5.6%, "Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: cast fittings: other: ductile fittings.” |
| Reason: Neither “pipe fitting” nor “coupling” are defined in the HTSUS. "Pipe fittings" are defined in part as articles used to connect separate pipes to each other and therefore include couplings. The items at issue assist in the joining of pipes without being "tools" |
| Proposed for revocation: NY B87364, dated July 15, 1997 |
| Proposed for modification: NY 898504, dated June 9, 1994; NY N118077, dated Aug. 18, 2010; NY B85728, dated June 12, 1997; NY J82246, dated April 9, 2003, and HQ 967490, dated Nov. 14, 2005 |
| Proposed new ruling: HQ H320950 |