Print PDF

Practice Areas

CBP Ruling Revocations and Modifications: Anti-Theft Devices, Boxes, Soaps, Yard Stakes

Friday, September 04, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed or final revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Sept. 2, 2015, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Oct. 2 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Nov. 2.

An on-demand webinar from Sandler, Travis & Rosenberg covering the basics of tariff classification is available here.

Gold Flakes and Nuggets. CBP is proposing to reclassify unwrought gold flakes and nuggets obtained from river beds as gold bullion under HTSUS 7108.12.10 (duty-free) rather than as other unwrought forms of non-monetary gold under HTSUS 7108.12.5050 (4.1 percent). CBP explains the common meaning of the term “bullion” is uncoined gold or silver in the mass considered as so much metal without regard to any value imparted to it by its form and that the flakes and nuggets at issue meet this definition. Ruling NY N024842 would be modified to reflect this change.

Anti-Theft Device. CBP is proposing to reclassify a device for preventing the theft of clothes (an ink capsule attached with a steel pin to the clothes) as other articles of plastics and other materials under HTSUS 3926.90.9995 (5.3 percent duty) rather than as other printing ink under HTSUS 3215.90.5000 (1.8 percent duty). CBP explains that the plastic shell of the capsule provides this item with its essential character, whereas the ink is incapable of operating on its own. Rulings NY 888345, NY C84082 and NY 885120 would be revoked to reflect this change.

Paperboard Box. CBP is reclassifying a rigid, non-corrugated paperboard box with a lid, which is used as a gift box and put up for sale with a Christmas ornament inside, as other paperboard containers under HTSUS 4202 (classification beyond the four-digit level will depend on the material that covers the outer surface) rather than as other paperboard packing containers under HTSUS 4819.50.40. CBP explains that because these boxes are lidded containers designed to fit specific ornaments and suitable for long-term use they are specifically provided for in heading 4202. Ruling HQ H137557 will revoke ruling NY N014187 to reflect this change.

Liquid Hand Soaps. CBP is reclassifying liquid hand soaps containing organic surface-active agents as liquid organic surface-active products and preparations for washing the skin under HTSUS 3401.30.50 (duty-free) rather than as soap in other forms under HTSUS 3401.20.00. CBP explains that subheading 3401.20 is reserved for soaps lacking organic surface-active agents. Ruling HQ H1261126 will revoke ruling NY N249908 and modify ruling NY N250161 to reflect this change.

Depilatory Kit for Hair Removal. CBP is reclassifying a wax depilatory kit for hair removal as other electrothermic appliances of a kind used for domestic purposes under HTSUS 8516.79.0000 (2.7 percent duty) rather than as electrical machines and apparatus having individual functions not elsewhere specified or included under HTSUS 8543.70.96 (2.9 percent duty). CBP explains that the handheld electric depilator imparts the essential character of the kit and that classification is made pursuant to this component, which is a thermoelectric device. Ruling HQ H241023 will revoke ruling NY D83023 to reflect this change.

Yard Stakes. CBP is reclassifying iron yard stakes with iron-backed glass articles at one end as other metal ornaments under HTSUS 8306.29.00 (duty-free) rather than as other glassware of a kind used for indoor decoration under HTSUS 7013.99.5000 (30 percent duty). CBP explains that the metal content of the stake provides the essential character of the article because it reflects the article’s function and use, imparts the greatest material content and material value of the article, and provides a significant part of the visual impact of the article. Ruling HQ H251139 will revoke ruling NY N248093 to reflect this change.

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

Customs & International Headlines