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Classification Rulings on Furniture, Plastic Jewelry, Wind Turbine Nacelles

Thursday, May 08, 2014
Sandler, Travis & Rosenberg Trade Report

In the May 7, 2014, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to revoke or modify classification rulings on the following products. Comments are due by June 6.

ST&R will hold a webinar on tariff classification May 20. Click here for more information.

Product: Wooden storage benches.
Proposed action: Modification of NY N121618 and revocation of NY R00927, NY N064700, NY N122505 and NY N234965.
Current classification: HTSUS 9403.50.9080, wooden furniture of a kind used in the bedroom (duty-free).
Proposed classification: HTSUS 9401.69.80, wooden seats (duty-free).
Explanation: Because these benches are classifiable in heading 9401, they are not classifiable in heading 9403, which only covers goods not classified in previous headings.

Product: Flashing plastic jewel with sticker attached to the back.
Proposed action: Revocation of NY G86870.
Current classification: HTSUS 7117.90.5500, imitation jewelry (7.2% duty).
Proposed classification: HTSUS 3926.90.40, imitation gemstones (2.8% duty).
Explanation: The item does not imitate any article of jewelry clad with metal but instead imitates a precious stone.

Product: Jewelry play sets with metal bracelets, necklaces and/or earrings and plastic adhesive body gems.
Proposed action: Revocation of NY I87310 and NY I87401.
Current classification: Imitation jewelry under HTSUS 7117.90.5500 (7.2% duty) or 7117.90.7500 (duty-free), because the goods are considered sets and under GRI 3(c) are classified according the constituent item whose heading appears last in numerical order (plastic gems).
Proposed classification: Plastic gems are classified as imitation gemstones under HTSUS 3926.90.40 (2.8% duty) because they do not imitate any article of jewelry clad with metal but instead imitate a precious stone. The play sets consist of items put up in sets for retail sale and are therefore classified according to the item that gives them their essential character, which is the bracelet (imitation jewelry of base metal, HTSUS 7117.19.90 (11% duty)) or the necklace (imitation jewelry of plastics, HTSUS 7117.90.75 (duty-free)).

Product: Body stickers with glitter and/or plastic gemstones.
Proposed action: Revocation of NY G87437, NY H87608 and NY J80204 and modification of NY I88477, NY I87967, NY I87116 and NY I80558.
Current classification: Imitation jewelry under HTSUS 7117.90.5500 (7.2% duty) or 7117.90.7500 (duty-free).
Proposed classification: HTSUS 3926.90.40, imitation gemstones (2.8% duty; stickers consisting only of plastic gemstones and a clear sticker) or 3926.90.99, other plastic articles (5.3% duty; stickers consisting only of glitter and a clear sticker).
Explanation: The gemstones and glitter impart the essential character to the items.

Product: Self-adhesive plastic jewels and body stickers with multiple plastic gemstones.
Proposed action: Modification of NY J89816, NY N009042, NY J83785, NY J83786, NY I88940, NY I88948, NY I87400, NY I83303, NY I81111, NY N028361, NY K89866 and revocation of NY K82242, NY J80203 and NY I87676.
Current classification: HTSUS 7117.90.5500 (7.2% duty) or 7117.90.7500 (duty-free), imitation jewelry.
Proposed classification: HTSUS 3926.90.40, imitation gemstones (2.8% duty).
Explanation: The items do not imitate any article of jewelry clad with metal but instead imitate precious stones.

Also in the May 7, 2014, Customs Bulletin and Decisions, CBP modified classification rulings on the following product, effective July 7.

Product: Nacelles for wind turbines.
Action: Modification of HQ H024848 and NY N021063.
New ruling: HQ H148455.
New classification: HTSUS 8503.00.95, parts suitable for use solely or principally with the machines of heading 8501 or 8502 (3% duty).

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