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Classification Rulings on Toys, A/C Units, Foods, Coffee Cups, Bolts, Pet Feeders, Drugs, Etc.

Friday, December 02, 2011
Sandler, Travis & Rosenberg Trade Report

In the Nov. 30, 2011, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to revoke or modify the following classification rulings. Comments are due by Dec. 30.

Product: Toy money featuring a redeemable coupon on the reverse side.
Proposed action: Modification of NY C89928.
Current classification: HTSUS 49097.00.0000, stock, share or bond certificates and similar documents of title (duty-free).
Proposed classification: HTSUS 4911.99.80, other printed matter (duty-free).
Explanation: The toy money is marketed to a certain age group and is not intended to have the value or transferability of stocks, bonds or other commercial certificates. CBP has consistently held that printed coupons are classifiable under HTSUS 4911.99.

Product: Rooftop air conditioners for recreational vehicles.
Proposed action: Revocation of NY M87553.
Current classification: HTSUS 8415.82.0105, other self-contained air conditioning machines (2.2% duty).
Proposed classification: HTSUS 8415.20.00, air conditioning machines of a kind used for persons in motor vehicles (1.4% duty).
Explanation: RVs are used to transport and accommodate people and the principal purpose of the subject goods is to provide air conditioning in a compartment of an RV.

Product: Frozen baked crème brulee.
Proposed action: Revocation of NY K86702.
Current classification: HTSUS 1901.90.43, dairy preparations containing over 10% by weight of milk solids, described in Additional U.S. Note 10 to Chapter 4 and entered pursuant to its provisions (16% duty).
Proposed classification: HTSUS 1905.90.90, other bakers’ wares (4.5% duty).
Explanation: Although the dessert is cream-based, it is a food preparation excluded from Chapter 4. Instead it is classifiable as a bakers’ ware because it is commonly sold in bakeries alongside breads, cakes, cookies and pastries and can be baked or cooked on a stovetop.

Product: Porcelain travel coffee cups.
Proposed action: Revocation of NY N078995 and N087912.
Current classification: HTSUS 6911.10.8010, other porcelain tableware and kitchenware (20.8% duty).
Proposed classification: HTSUS 6911.10.41, porcelain tumblers (6.3% duty).
Explanation: The cup is a tumbler because it has a tapering cylindrical shape.

Product: Nickel bolt used to join components within the compressor shaft assembly of a turbine engine.
Proposed action: Revocation of NY N058237.
Current classification: HTSUS 8414.90.4175, other parts of other compressors (duty-free).
Proposed classification: HTSUS 7508.90.50, other articles of nickel (3% duty).
Explanation: The bolts at issue are similar in function to the iron or steel bolts covered by subheading 7318 and thus meet the definition of a “part of general use.”

Also in the Nov. 30, 2011, Customs Bulletin and Decisions, CBP revoked or modified the following classification rulings, effective Jan. 29, 2012.

Product: Distilled rose and orange blossom waters.
Action: Revocation of NY N058237.
New ruling: HQ W967898.
New classification: HTSUS 3301.90.5000, other aqueous distillates and aqueous solutions of essential oils (duty-free).

Product: Automatic pet feeders.
Action: Revocation of NY I80281, NY J83831 and NY K87024.
New ruling: HQ H113636.
New classification: HTSUS 8509.80.50, other electromechanical domestic appliances with self-contained electric motor (4.2% duty).

Product: Antibiotic drug azithromycin.
Action: Modification of NY C88143 and NY F86114.
New ruling: HQ H128140.
New classification: HTSUS 2941.90.50, other antibiotics (duty-free).

Product: Mechanical liquid dispensing systems.
Action: Revocation of NY N035872.
New ruling: HQ H103965.
New classification: HTSUS 8479.89.9899, other machines and mechanical appliances (2.5% duty).

Product: Steel furniture lifter.
Action: Modification of NY 853529.
New ruling: HQ H161860.
New classification: HTSUS 8428.90.01, other lifting machinery (duty-free).

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