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CBP Classification Rulings on Sandals, Knives, Stickers, Umbrellas, Textile Sponges

Monday, April 13, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed and final revocations and modifications of classification rulings by U.S. Customs and Border Protection are included in the April 8, 2015, Customs Bulletin and Decisions.

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Sandals. CBP is proposing to reclassify a children’s open toe/open heel sandal as other footwear having uppers of which over 90 percent of the external surface area is rubber or plastics under HTSUS 6402.99.31 (6 percent duty) rather than as plastic sandals and similar footwear produced in one piece by molding under HTSUS 6402.99.2790 (3 percent duty). CBP explains that subheading 6402.99.27 does not allow for footwear with separately attached rubber and plastic components and the uppers of these sandals were attached to the outer soles by means of plugs.

Ruling NY N161242 would be revoked to reflect this change. Comments are due by May 8.

Knife with Light. CBP is proposing to reclassify a professional hobby knife with an LED light that attaches to the handle as other knives having other than fixed blades under HTSUS 8211.93.00 (3 cents each + 5.4 percent duty) rather than as other knives having fixed blades under HTSUS 8211.92.9060 (0.4 cents each + 6.1 percent duty). CBP explains that a fixed blade knife cannot also be a knife with an interchangeable blade and that the knife at issue qualifies as the latter because its blade can be exchanged for a replacement.

Ruling NY R04558 would be revoked to reflect this change. Comments are due by May 8.

Patient Lifts. CBP is proposing to reclassify lifts used to transfer patients to or from a bed or a bath as other lifting machinery under HTSUS 8428.90.02 (duty-free) rather than as other medical furniture under HTSUS 9402.90.00 (duty-free). These items would remain eligible for secondary classification under HTSUS 9817.00.96. CBP explains that furniture is used to equip dwellings and other places and the lifts at issue are not used for that purpose.

Rulings NY 871935, NY 865148, NY 083377, NY C81648, NY B87708 and NY868691 would be modified to reflect this change. Comments are due by May 8.

Printed Stickers. CBP is proposing to reclassify certain printed stickers as other articles of paper under HTSUS 4823.90.86 or other printed matter under HTSUS 4911.99.60 (both duty-free) rather than as paper and paperboard labels under HTSUS 4821.10.20 and 4821.90.20 (both duty-free). CBP explains that the stickers do not consist of flat, printed labels designed to be affixed to merchandise for the purpose of providing information and are therefore not described by the terms of heading 4821.

Rulings NY N056183 would be revoked and ruling NY N056197 would be modified to reflect this change. Comments are due by May 8.

Sand Timers. CBP is proposing to reclassify a sand timer used in a home/kitchen to measure the passage of time for the preparation of food items. This timer would be classified 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). CBP explains that heading 7013 is a principal use provision and the physical characteristics of these timers are consistent with principal use in a kitchen or office.

Ruling HQ 957780 would be revoked to reflect this change. Comments are due by May 8.

Umbrellas. CBP is proposing to reclassify a two-piece outdoor umbrella as a garden or similar umbrella under HTSUS 6601.10.00 (6.5 percent duty) rather than as an umbrella having a telescopic shaft under HTSUS 6601.91.00 (duty-free). CBP explains that the umbrellas do not have a telescopic shaft but a two-piece adjustable shaft.

Rulings N242418 and N242443 would be revoked to reflect this change. Comments are due by May 8.

Textile Sponges. CBP is reclassifying a regenerated cellulose sponge that contains talc on its non-scratch woven cloth side as natural or artificial abrasive powder or grain on a base of textile material under HTSUS 6805.30.50 (duty-free) rather than as other laminated fabrics under HTSUS 5603.00.30 (16 percent duty). CBP explains that the textile cloth layer plays the most important role in the use of this item and thus provides its essential character.

Ruling HQ H258156 will modify ruling NY 875045 to reflect this change, effective for merchandise entered or withdrawn from warehouse for consumption on or after June 8.

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