Well thank Heaven vibrators are no longer classified as electrical machinery for import tariff purposes!
Thank you US CBP !!
CBP classified certain vibrating
sex toys under heading 8543, HTSUS, as “Electrical machines and
apparatus, having individual functions, not specified or included elsewhere
in [chapter 85].” We have reviewed those rulings and determined
that the classification set forth therein is incorrect. It is now
our position that the subject goods are properly classified under
heading 9019, HTSUS, as “Massage apparatus.”
U.S. Customs and Border Protection
◆
REVOCATION OF TWO RULING LETTERS AND
REVOCATION OF TREATMENT RELATING TO THE
TARIFF CLASSIFICATION OF VIBRATING SEX TOYS
AGENCY: U.S. Customs and Border Protection, Department of
Homeland Security.
ACTION: Notice revocation of two tariff classification ruling letters
and revocation of treatment relating to the classification of vibrating
sex toys.
SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C.
§ 1625 (c)), this notice advises interested parties that U.S. Customs
and Border Protection (“CBP”) is revoking two ruling letters relating
to the tariff classification of vibrating sex toys under the Harmonized
Tariff Schedule of the United States (“HTSUS”). CBP is also revoking
any treatment previously accorded by it to substantially identical
transactions. Notice of the proposed revocation was published on
March 31, 2010, in the Customs Bulletin, Volume 44, No. 14. No
comments were received in response to the notice.
DATES: This action is effective for merchandise entered or
withdrawn from warehouse for consumption on or after July 26,
2010.
FOR FURTHER INFORMATION CONTACT: Richard Mojica,
Tariff Classification and Marking Branch, at (202) 325–0032.
SUPPLEMENTARY INFORMATION:
Background
On December 8, 1993, Title VI (“Customs Modernization”) of the
North American Free Trade Agreement Implementation Act (Pub. L.
103–182, 107 Stat. 2057) (hereinafter “Title VI”) became effective.
Title VI amended many sections of the Tariff Act of 1930, as amended,
and related laws. Two new concepts which emerge from the law are
“informed compliance” and “shared responsibility. ” These concepts
are premised on the idea that in order to maximize voluntary
compliance with customs laws and regulations, the trade community
needs to be clearly and completely informed of its legal obligations.
1
Accordingly, the law imposes a greater obligation on CBP to provide
the public with improved information concerning the trade community’s
responsibilities and rights under the customs and related laws.
In addition, both the trade and CBP share responsibility in carrying
out import requirements. For example, under section 484 of the Tariff
Act of 1930, as amended (19 U.S.C. § 1484), the importer of record is
responsible for using reasonable care to enter, classify and value
imported merchandise, and to provide any other information necessary
to enable CBP to properly assess duties, collect accurate statistics
and determine whether any other applicable legal requirement is
met.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §
1625(c)(1)), as amended by section 623 of Title VI, a notice was
published on March 31, 2010, in the Customs Bulletin, Volume 44. No.
14, proposing to revoke two ruling letters concerning the tariff classification
of vibrating sex toys. Although in the proposed notice, CBP
was specifically referring to the revocation of New York Ruling Letter
(“NY”) N013185, dated July 12, 2007, and NY K89943, dated October
27, 2004, this notice covers any rulings on this merchandise which
may exist but have not been specifically identified. CBP has undertaken
reasonable efforts to search existing databases for rulings in
addition to the one identified. No further rulings have been found.
Any party who has received an interpretive ruling or decision (i.e., a
ruling letter, internal advice memorandum or decision or protest
review decision) on the merchandise subject to this notice should
have advised CBP during the notice period.
Similarly, pursuant to section 625(c)(2), Tariff Act of 1930 (19
U.S.C. §1625(c)(2)), as amended by section 623 of Title VI, CBP is
revoking any treatment previously accorded by CBP to substantially
identical transactions. Any person involved in substantially identical
transactions should have advised CBP during this notice period. An
importer’s failure to advise CBP of substantially identical transactions
or of a specific ruling not identified in this notice may raise
issues of reasonable care on the part of the importer or its agents for
importations of merchandise subsequent to the effective date of the
final decision on this notice.
In NY N013185 and NY K89943, CBP classified certain vibrating
sex toys under heading 8543, HTSUS, as “Electrical machines and
apparatus, having individual functions, not specified or included elsewhere
in [chapter 85].” We have reviewed those rulings and determined
that the classification set forth therein is incorrect. It is now
our position that the subject goods are properly classified under
heading 9019, HTSUS, as “Massage apparatus.”
2 CUSTOMS BULLETIN AND DECISIONS, VOL. 44, NO. 22, MAY 26, 2010
Pursuant to 19 U.S.C. § 1625(c)(1), CBP is revoking NY N013185,
NY K89943, and any other ruling not specifically identified, to reflect
the proper classification of this merchandise according to the analysis
contained in Headquarters Ruling Letter (“HQ”) H053896 (Attachment
A) and HQ H053897 (Attachment B). Additionally, pursuant to
19 U.S.C. § 1625(c)(2), CBP is revoking any treatment previously
accorded by CBP to substantially identical transactions.
Dated: May 3, 2010
GAIL A. HAMILL
for
MYLES B. HARMON,
Director
Commercial and Trade Facilitation Division
![[thinking]](/xen/styles/default/xenforo/smilies.vb/010.gif "Thinking [thinking]")
