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Ruling Revocations and Modifications on Clothing, Home Décor, Etc.

Friday, June 24, 2016
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 June 22, 2016, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than July 22 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Aug. 22.

Laminated Panels. CBP is proposing to reclassify non-structural laminated fiberboard ceiling, wall and flooring panels as builders’ joinery and carpentry of wood under HTSUS 4418.90.46 (3.2 percent duty) rather than as fiberboard of wood under HTSUS 4411.92.4000 (6 percent duty) or HTSUS 4411.13.2000 or HTSUS 4411.14.2000 (1.9 cents/kg + 1.5 percent duty). CBP explains that these panels are classifiable under both headings 4411 and 4418 but under GRI 3(a) are classifiable under heading 4418 because it encompasses a narrower range of items and uses. Rulings NY N235680 and N238576 would be revoked to reflect this change.

Plastic Rainwear. CBP is proposing to reclassify plastic rainwear (an unlined jacket and pair of trousers) as other garments of fabrics of heading 5602 or 5603 under HTSUS 6210.10.90 (16 percent duty) rather than as plastic rainwear under HTSUS 3926.20.6000 (duty-free). CBP explains that while it initially concluded that the non-woven polypropylene fabric backing the plastic material was used merely for reinforcement of that material it has now determined that the garment is constructed from non-cellular (compact plastic) and is therefore composed of fabric of Chapter 56. Ruling NY N247420 would be revoked to reflect this change.

Hospital Patient Garments. CBP is proposing to reclassify unisex hospital patient tops as women’s ensemble blouses under HTSUS 6204.23.0055 (26.9 percent duty) and unisex hospital patient shorts as women’s ensemble shorts under HTSUS 6404.23.0045 (28.6 percent duty). The tops are currently classified as women’s blouses under HTSUS 6206.40.3030 (26.9 percent duty) and the shorts are classified as women’s shorts under HTSUS 6204.63.3532 (28.6 percent duty).  CBP explains that the tops and shorts qualify as an ensemble because they are made of the same fabric; are the same in color, composition and size; and are put together for retail sale. Ruling NY N257998 would be revoked to reflect this change.

Plant Movers. CBP is proposing to reclassify wheeled movers used to facilitate the movement of potted plants as other metal furniture under HTSUS 9403.20.00 (duty-free) rather than as other vehicles not mechanically propelled under HTSUS 8716.80.5090 (3.2 percent duty). CBP explains that unlike the exemplars listed in Explanatory Note 87.16 these items are not principally designed for the transport of goods or persons but instead are designed primarily for the storage and display of plants and home décor. Rulings NY N024680, NY N024678, NY N012582 and NY N012026 would be revoked to reflect this change.

Printed Artwork. CBP is proposing to reclassify certain printed artwork as other lithographs on paper under HTSUS 4911.91.2040 (duty-free) rather than as posters under HTSUS 4911.92.2020 (duty-free). This item is a picture with a lattice design that is lithographically printed on paper that is glued to a medium-density fiberboard surface and coated with acrylic gel to give it a textured appearance. CBP explains that this item does not appear to fit the meaning of a poster because it is not a bill or placard for posting often in a public place or a sheet bearing an announcement for posting in a public place. Ruling NY N265121 would be modified to reflect this change.

Baby Wipe Case. CBP is reclassifying a refillable plastic case for baby wipes as a container with an outer surface of plastic sheeting under HTSUS 4202.92.9060 (17.6 percent duty) rather than as an other container under HTSUS 4202.99.9000 (20.0 percent duty). CBP notes that because the case is made of plastic sheeting rather than molded plastic, as inaccurately stated in the contested ruling, it is specifically provided for in HTSUS subheading 4202.92. Ruling HQ H257222 will revoke ruling NY N247516 to reflect this change.

Cereal Bars. CBP is reclassifying a name brand cereal bar as a food preparation containing cocoa under HTSUS 1806.32.90 (6.0 percent duty) rather than as sugar confectionery not containing cocoa under HTSUS 1704.90.3550 (5.6 percent duty). CBP explains that while the cereal bar does have the character of a sugar confectionery it also contains a small amount of cocoa, which excludes it from classification under heading 1704. Ruling HQ H269530 will modify ruling NY N211715 to reflect this change.

Wine Bottle Bags. CBP is withdrawing its proposal to revoke ruling NY N025633 and reclassify wine bottle bags as other types of bags under HTSUS 4202.92.90 (17.6 percent duty). CBP states that while no comments were received on this proposal it has concluded that the original classification is correct. As a result, these items will continue to be classified as travel, sports and similar bags of manmade fibers under HTSUS 4202.92.3031 (17.6 percent duty).

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