CBP Classification Rulings on Textile Costumes, LED Bulbs, Bushings, File Organizers
In the July 2, 2014, “Customs Bulletin and Decisions,” U.S. Customs and Border Protection proposed to revoke classification rulings on the following products. Comments are due by Aug. 1.
Product: LED light bulbs.
Proposed action: Revocation of NY N233864.
Current classification: HTSUS 9405.40.60, other electric lamps (six percent duty).
Proposed classification: HTSUS 8543.70.70, electric luminescent lamps (two percent duty).
Product: Textile costumes.
Proposed action: Revocation of the following rulings.
Current classification: HTSUS 9505, festive articles.
Proposed classification: HTSUS 6204.43.4040, girls’ dresses (16 percent duty).
Explanation: The costumes have been designed and constructed as wearing apparel for repetitive use given their elaborate styling features and durable construction.
Also in the July 2, 2014, “Customs Bulletin and Decisions,” CBP revoked or modified classification rulings on the following products, effective Sept. 2.
Product: Plastic bushing with a lip or flange that is used in a steering assembly for a marine water-jet propulsion system.
Action: Modification of NY N041816.
New ruling: HQ H230059.
New classification: HTSUS 8483.30.80, other plain shaft bearings (4.5 percent duty).
Explanation: The bushing serves as both a radial and an axial bearing, the form and function of which are both described by heading 8483.
Product: Expanding file organizer with a paperboard exterior and a fold-over lid with a metal carry handle and twist lock.
Action: Revocation of NY N073247.
New ruling: HQ H235455.
New classification: HTSUS 4202.19.00, other cases (20 percent duty).
Explanation: This item organizes, stores, protects and carries filed documents and therefore shares the same essential characteristics as the named containers of heading 4202. CBP rejected an argument that the organizers must share these characteristics in the same manner as the named examples in subheading 4202.19.00.