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CBP Moves to Change Classification of Seat Covers, Toys, Sports Equipment

Thursday, May 28, 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 May 20, 2015, Customs Bulletin and Decisions.

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Automobile Seat Covers. CBP is proposing to reclassify certain automobile seat covers as parts and accessories of motor vehicles under HTSUS 8708.99.81 (2.5 percent duty) rather than as other furnishing articles under HTSUS 6304 or as made up textile articles under HTSUS 6307.

The goods at issue are various universal fit, after-market covers designed to fit over most bucket seats and bench seats of cars, trucks, sport utility vehicles and vans. The covers are knit or woven and made from synthetic or cotton fabric. CBP explains that because the seat covers fit directly on automobile seats and are principally used with motor vehicles they are more narrowly defined as automobile accessories, which precludes classification in the basket provisions of HTSUS 6304 or 6307.

Rulings NY 815572, NY 816444, NY 817886, NY A88713, NY C85587, NY D87669, NY E83615, NY I88761, NY K80213 and NY N015530 would be revoked to reflect this change. Comments are due by June 19.

Plastic Car and Cup. CBP is proposing to modify ruling HQ H040737 to correct the classification of a plastic car in the likeness of “Cars” character Lightning McQueen and a plastic cup packaged with the car and other items in a toy set. CBP inadvertently reversed the subheadings of these items in this ruling and is now proposing to issue ruling HQ H239752 to specify that the cup is classified as other plastic tableware and kitchenware under HTSUS 3924.10.40 (3.4 percent duty) and that the car is classified as other plastic household articles under HTSUS 3924.90.56 (3.4 percent duty). Comments are due by June 19.

Archery Target Handle Insert. CBP is proposing to reclassify a handle insert for a portable archery target as parts of archery equipment under HTSUS 9506.99.05 (duty-free) rather than as other plastic handles and knobs under HTSUS 3926.90.25 (6.5 percent duty). CBP explains that the archery targets could not function as portable targets without these inserts and that the inserts are dedicated solely for use with an archery target at importation.

Ruling NY N209619 would be revoked to reflect this change. Comments are due by June 19.

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