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CBP Classification Rulings on DVDs, Textile Sponges, Wound Packs, Bathroom Trim

Friday, January 09, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed and final revocations and modifications of classification rulings by U.S. Customs and Border Protection are included in the Jan. 1, 2015, Customs Bulletin and Decisions.

Sandler, Travis & Rosenberg will conduct a webinar entitled “Tariff Classification 101” on Jan. 28. Click here for more information or to register.

DVDs and Blu-ray Discs. CBP is proposing to reclassify certain DVDs and Blu-ray discs pre-recorded with movies in digital form as proprietary format recorded discs under HTSUS 8523.49.40 (duty-free) instead of other types of optical media under HTSUS 8523.40.50 (2.7 percent duty). CBP explains that the discs contain data that is encrypted in such a manner that they can only be played by a machine specifically encoded so as to be able to read the data properly.

Proposed ruling HQ H236026 would revoke NY N058455 and modify HQ H083275 to reflect this change. Comments are due by Feb. 2.

Textile Sponges. CBP is proposing to reclassify a regenerated cellulose sponge that contains talc on its non-scratch woven cloth side as natural or artificial abrasive powder or grain on a base of textile material under HTSUS 6805.30.50 (duty-free) rather than as a laminated fabric under HTSUS 5603.00.30 (16 percent duty). CBP finds that the textile cloth layer plays the most important role in the use of this item and thus provides its essential character.

Proposed ruling HQ H258156 would modify NY 875045 to reflect this change. Comments are due by Feb. 2.

Plush Animals with Gel Packs. CBP is proposing to reclassify plush animals with gel packs that are used to treat minor children’s injuries as other made up articles under HTSUS 6307.90.98 (7 percent duty) rather than as toys under HTSUS 9503.00.00 (duty-free). CBP states that these items cannot be classified as toys because they have a utilitarian purpose and that their physical characteristics clearly indicate that they are intended to be used for healing minor wounds and not as stuffed animals. CBP also notes that these items are distinguishable from ice packs and heating packs that CBP has classified under HTSUS heading 3824 according to the chemical makeup of the gel inside the packs, which are put directly on bruises and cuts and are not first inserted into fabric components.

Proposed ruling HQ H253885 would revoke rulings NY L83691 and NY L82259 and modify rulings NY F85438 and NY G80850 to reflect this change. Comments are due by Feb. 2.

Shower Escutcheons. CBP has issued ruling HQ H201156 to revoke ruling NY L89621 and reclassify chrome-plated steel escutcheons used to cover the hole on the bathroom shower wall where the shower arm projects as other articles of iron or steel under HTSUS 7326.90.85 (2.9 percent duty). These items were previously classified as iron or steel sanitary ware and parts thereof (duty-free).

CBP has also issued ruling HQ H201157 to modify rulings NY I86062 and NY 803902 to reclassify chrome-plated brass escutcheons used for the same purpose as other articles of copper under HTSUS 7419.99.50 (duty-free). These items were previously classified as copper parts of hand operated and check appliances under HTSUS 8481.90.10 (3 percent duty) or brass sanitary ware and parts thereof under HTSUS 7418.20.10 (3.7 percent duty).

CBP explains that these items are not parts of sanitary ware because they are of a strictly decorative nature and do not contribute to the function of the shower.

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