CBP Classification Rulings on Boot Uppers, Contact Lens Buttons, Project Kits, Truck Tents
The following proposed and final revocations and modifications of classification rulings by U.S. Customs and Border Protection are included in the April 29, 2015, Customs Bulletin and Decisions.
An on-demand webinar from Sandler, Travis & Rosenberg covering the basics of tariff classification is available here.
Boot Uppers. CBP is proposing to reclassify one style of textile boot uppers as formed uppers of textile materials under HTSUS 6406.10.40 (7.5 percent duty) rather than as other parts of footwear under HTSUS 6406.10.90 (4.5 percent duty). CBP explains that the four holes cut out of the bottom layer of the upper are not substantial openings and that the uppers can therefore not be considered unformed.
Ruling NY N110715 would be revoked to reflect this change. Comments are due by May 29.
Contact Lens Buttons. CBP is proposing to reclassify plastic buttons used to manufacture contact lenses as other articles of plastic under HTSUS 3926.90.99 (5.3 percent duty) rather than as contact lenses under HTSUS 9001.30.0000 (2 percent duty). CBP notes that as imported the buttons do not possess “a single defining characteristic of contact lenses” and are thus semi-manufactures rather than blanks.
Rulings NY N035645, NY M80655 and NY J85736 would be revoked to reflect this change. Comments are due by May 29.
Project Kits. CBP is proposing to reclassify kits used to create original projects using materials found around the home as toys under HTSUS 9503.00.00 (duty-free) rather than as other plastic articles under HTSUS 3926.90.9980 (5.3 percent duty). Using the Carborundum factors, CBP finds that the principal use of these kits is amusement.
Ruling NY N103196 would be revoked to reflect this change. Comments are due by May 29.
Thymoglobulin. CBP is proposing to reclassify a drug used to treat renal transplant acute rejection as other antisera and other blood fractions and modified immunological products under HTSUS 3002.10.01 (duty-free) rather than as other medicaments put up in measured doses or in forms or packings for retail sale under HTSUS 3004.90.91 (duty-free). Ruling NY L80355 would be revoked to reflect this change. Comments are due by May 29.
Truck Tents. CBP is reclassifying certain truck tents as other tents of synthetic fibers under HTSUS 6306.22.9030 (8.8 percent duty) rather than as other parts and accessories of motor vehicle bodies under HTSUS 8708.29.5060 (2.5 percent duty). CBP explains that these items were designed and marketed as tents and that the fact that they are used on top of a vehicle does not exclude them from heading 6306. They are also not vehicle parts, as they have a separate and distinct commercial identity (among other things), or vehicle accessories, because they operate completely independently of the vehicle.
Ruling HQ 242603 will revoke rulings NY F83566, NY H80029 and NY 818424 to reflect this change, effective for merchandise entered or withdrawn from warehouse for consumption on or after June 29.