CLA-2 OT:RR:CTF:TCM H042575 HkP
John A. Bessich, Esq.
Follick & Bessich, Attorneys at Law
33 Walt Whitman Road, Suite 204
Huntington Station, NY 11746
RE: Modification of NY K87747; Classification of satellite radio receivers/tuners from Korea; 19 U.S.C. § 1625(c)
Dear Mr. Bessich:
This letter concerns New York Ruling Letter (“NY”) K87747, issued to you on July 20, 2004, on behalf of your client Audiovox Corporation. At issue in that ruling was the classification of two models of satellite radio receivers/tuners (“PNP1” and “PNP2”) under the Harmonized Tariff Schedule of the United States.
Through the classification decision reached in NY K87747, the National Commodity Specialist Division, U.S. Customs and Border Protection (CBP) purported to modify NY J89049, dated November 4, 2003, in which CBP classified satellite radio receiver/tuner model SIR-PNP1 in subheading 8527.90, (HTSUS), as “other reception apparatus”. The classification of the PNP2 model of satellite radio receiver/tuner described in NY K87747 is not affected by this action.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification was published on May 29, 2009, in the Customs Bulletin, Vol. 43, No. 22. One comment was received in support of the proposed action.
Rulings which have been in effect for at least 60 days may only be modified in accordance with the provisions of 19 U.S.C. §1625(c), which requires that notice of the proposed action be published in the Customs Bulletin and that the public be allowed to comment on the proposed action for a period of at least 30 days. This procedure was not followed with respect to the purported reclassification of the SIR-PNP1 receiver/tuner. The original classification decision (NY J89049) was effective on November 4, 2003, and the purported reclassification was attempted on June 20, 2004 (NY K87747), more than 60 days later and was not published in the Customs Bulletin.
What is the procedure to be followed by CBP when modifying an interpretive ruling or decision?
LAW AND ANALYSIS:
Section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), provides:
A proposed interpretive ruling or decision which would –
(1) modify (other than to correct a clerical error) or revoke a prior interpretive ruling or decision which has been in effect for at least 60 days; or
(2) have the effect of modifying the treatment previously accorded by the Customs Service to substantially identical transactions;
shall be published in the Customs Bulletin. The Secretary shall give interested parties an opportunity to submit, during not less than the 30-day period after the date of such publication, comments on the correctness of the proposed ruling or decision. After consideration of any comments received, the Secretary shall publish a final ruling or decision in the Customs Bulletin within 30 days after the closing of the comment period. The final ruling or decision shall become effective 60 days after the date of its publication.
NY J89049 was effective on November 4, 2003, and the purported reclassification of the SIR-PNP1 model satellite radio receiver/tuner was attempted on June 20, 2004 (NY K87747), more than 60 days later. As this action was not published in the Customs Bulletin and was not subject to comments by the public, we find that the classification decision reached in NY K87747 with regard to the SIR-PNP1 receiver/tuner is without effect.
Under the provisions of 19 U.S.C. § 1625(c), CBP’s classification decision in NY K87747 concerning the SIR-PNP1 model of receiver/tuner is without effect.
EFFECT ON OTHER RULINGS:
NY K87747, dated July 20, 2004, is void with respect to the classification of the SIR-PNP1 model of satellite radio receiver/tuner. The classification of the PNP2 model described therein is unchanged. The classification of SIR-PNP1 receivers/tuners is addressed in HQ H043540, which is attached to the notice of Modification of Two Ruling Letters Concerning the Classification of Certain Satellite Radio Receivers/Tuners and Revocation of Treatment, to which the instant ruling (HQ H042575) is also attached. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Myles B. Harmon, Director
Commercial and Trade Facilitation Division