News
Print PDF

Practice Areas

CBP Classification Rulings on Fishing Accessories, Boots, Decorative Tape, Toothbrush Sets

Friday, March 06, 2015
Sandler, Travis & Rosenberg Trade Report

In the March 4, 2015, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to revoke or modify classification rulings on the following products. Comments are due by April 3.

Product: Two grades of silicon dioxide “C-Gel.”
Proposed action: Modification of NY J83810.
Current classification: HTSUS 2811.22.5000, other silicon dioxide (duty-free).
Proposed classification: HTSUS 2811.22.10, synthetic silica gel (3.7 percent duty).
Explanation: The prior ruling was based on the bound water content of the substance, whereas CBP has previously determined that amorphous forms of silica such as these gels are properly classified in subheading 2811.22.10 without reference to the bound water content.

Product: Fishing rod holder with boat mount.
Proposed action: Modification of NY R00811.
Current classification: HTSUS 9507.10.0000, parts and accessories of fishing rods (6 percent duty).
Proposed classification: HTSUS 3926.90.99, other plastic articles (5.3 percent duty).
Explanation: The items are a composite good comprised of parts of general use that together form a fixture of a boat and are thus excluded from classification as accessories to fishing rods.

Product: Children’s rain boots.
Proposed action: Revocation of NY N234957.
Current classification: HTSUS 6401.92.9060, other waterproof footwear with outer soles and uppers of rubber or plastic (37.5 percent duty).
Proposed classification: HTSUS 6405.90.90, other footwear (12.5 percent duty).
Explanation: The outer sole consists of a thin coating of plastic over a layer of leather, and leather coated with a layer of rubber or plastics is still considered to have the essential character of leather and is considered leather for tariff purposes.

Product: Decorative tape designed for children to decorate notebooks, tote bags, etc.
Proposed action: Revocation of NY N239592 and N246346.
Current classification: HTSUS 4098.10.00, vitrifiable transfers (duty-free), or 3919.10.20, other self-adhesive plastic tape (5.8 percent duty).
Proposed classification: HTSUS 3919.10.20, other self-adhesive plastic tape (5.8 percent
duty).
Explanation: The subject item does not allow for any transfer of its images, does not use water or heat for its application and does not have a temporary backing material, and instead is simply a plastic tape containing repetitive designs.

Also in the March 4, 2015, Customs Bulletin and Decisions, CBP revoked classification rulings on the following products, effective for merchandise entered or withdrawn from warehouse for consumption on or after May 4.

Product: Set consisting of two toothbrushes, plastic rinse cup, plastic toothbrush holder and plastic toy.
Action: Revocation of NY N047570, N034382 and N021284.
New ruling: HQ H123519.
Previous classification: Items are classified as a set under HTSUS 9603.21.00 (duty-free).
New classification: Items are classified separately as follows: plastic toothbrush holder - HTSUS 3924.90.56, other plastic articles (3.4 percent duty); plastic rinse cup - HTSUS 3924.10.40, plastic tableware (3.4 percent duty); plastic toy - HTSUS 9503.00.00, toys (duty-free); and toothbrushes - HTSUS 9603.21.00, toothbrushes (duty-free).
Explanation: The essential character of these sets is imparted not by the toothbrushes but instead by the toothbrush holders.

Product: Plastic toothbrush holder with mirror attached, two toothbrushes and plastic rinse cup.
Action: Revocation of NY M84609.
New ruling: HQ H123519.
Previous classification: Items are classified as a set under HTSUS 9603.21.00 (duty rate).
New classification: 3924.90.56, other plastic articles (3.4 percent duty).
Explanation: The essential character of these sets is imparted not by the toothbrushes but by the toothbrush holders.

To get news like this in your inbox daily, subscribe to the Sandler, Travis & Rosenberg Trade Report.

Customs & International Headlines