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CBP Ruling Revocations and Modifications: Auto Parts, Tires, Textiles, Footwear, Etc.

Tuesday, August 25, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed or final revocations and modifications of U.S. Customs and Border Protection rulings on classification and other issues are included in the Aug. 12, 2015, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Sept. 11 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Oct. 13.

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Hair Irons. CBP is proposing to reclassify electric irons used to flatten or straighten hair

as other hairdressing apparatus under HTSUS 8516.32.00 (3.9 percent duty) rather than as electric flat irons under HTSUS 8516.40.4000 (2.8 percent duty) or electrothermic hairdressing apparatus under HTSUS 8516.32.0040 (3.9 percent duty). Ruling NY N060719 would be revoked, and rulings N025515 and N060721 would be modified, to reflect this change.

Auto Parts. CBP has issued ruling HQ H263570 to modify ruling NY M87369 and specify that certain automotive parts are not eligible for the partial duty exemption provided for under HTSUS 9802.00.50, for articles returned to the U.S. after having been exported to be advanced in value or improved in condition through repairs or alterations, or under HTSUS 9802.00.60, for articles of metal processed abroad and returned to the U.S. for further processing.

Silica gels. CBP is reclassifying two grades of silicon dioxide “C-Gel” as synthetic silica gel under HTSUS 2811.22.10 (3.7 percent duty) rather than as other silicon dioxide under HTSUS 2811.22.5000 (duty-free). Ruling HQ H237643 will modify ruling NY J83810 to reflect this change.

ATV Tires. CBP is reclassifying several styles of tires for all-terrain vehicles as rubber pneumatic tires have a herring-bone or similar tread under HTSUS 4011.69.00 (duty-free) rather than as rubber pneumatic tires of a kind used on motor cars under HTSUS 4011.10. Ruling HQ H220277 will revoke ruling HQ 966112 to reflect this change.

Unfinished Duvet Covers. CBP is reclassifying unfinished duvet covers as other made-up articles under HTSUS 6307.90.98 (7 percent duty) rather than as other bed linen of manmade fibers under HTSUS 6302.32.2060 (11.4 percent duty). Ruling HQ H181679 will revoke ruling NY K83054 to reflect this change.

Athletic Shoes. CBP is reclassifying a women’s low-cut lace-up athletic shoe as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued over $2.50 per pair, under HTSUS 6403.99.90 (10 percent duty) rather than as tennis shoes and the like, valued over $12 per pair, under HTSUS 6402.99.9005 (20 percent duty). Ruling HQ H260547 will modify ruling NY N252090 to reflect this change.

Cable Locks. CBP is reclassifying cable locks used to secure items such as power equipment, trailers, bicycles and sports equipment as padlocks not over 3.8 cm in width under HTSUS 8301.10.20 (2.3 percent duty) rather than as padlocks over 6.4 cm in width under HTSUS 8301.10.5000 (3.6 percent duty) or padlocks over 3.8 cm but not over 6.4 cm in width under HTSUS 8301.10.4000 (3.8 percent duty). Ruling HQ H168717 will modify rulings NY N113938 and NY N077520 to reflect this change.

Balance Ball Chairs. CBP is reclassifying a balance ball chair packaged with an air pump, exercise cords and instructional workout DVD as exercise equipment under HTSUS 9506.91.0030 (4.6 percent duty) rather than as other seats of rubber or plastics under HTSUS 9401.80.4045 (duty-free). Ruling HQ H193658 will revoke ruling NY N009306 to reflect this change.

Sand Timers. CBP is reclassifying a sand timer used in a home/kitchen to measure the passage of time for the preparation of food items as other glassware of a kind used for kitchen purposes under HTSUS 7013.49.20 (22.5 percent duty) rather than as other articles of glass under HTSUS 7020.00.00 (6.3 percent duty). Ruling HQ H136475 will revoke ruling HQ 957780 to reflect this change.

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