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CBP Proposes to Increase Import Tariffs on Truck Tents, Portable Shelters

Friday, February 27, 2015
Sandler, Travis & Rosenberg Trade Report

In the Feb. 25, 2015, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to revoke classification rulings on the following products. Comments are due by March 27.

Product: Truck tents.
Proposed action: Revocation of NY F83566, NY H80029 and NY 818424.
Current classification: HTSUS 8708.29.5060, other parts and accessories of motor vehicle bodies (2.5 percent duty).
Proposed classification: HTSUS 6306.22.9030, other tents of synthetic fibers (8.8 percent duty).
Explanation: The subject items were designed and marketed as tents and 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.

Product: Bergazid OA-4000, a mixture of several fatty acids that is used chiefly for food ingredients, cosmetics, cleaners and certain technical applications.
Proposed action: Revocation of NY N237986.
Current classification: HTSUS 3824.90.41, mixtures of fatty acid esters (4.6 percent duty).
Proposed classification: HTSUS 3823.19.20, other industrial monocarboxylic fatty acids derived from palm oil (2.3 percent duty).
Explanation: The chemical composition of this product meets the definition of a monocarboxylic acid because it is a mixture of 70 percent monocarboxylic fatty acids derived from palm kernel or palm oil.

Product: Portable gazebos comprised of steel tubes that form the frame and polyethylene fabric that forms the roof.
Proposed action: Revocation of NY N230084 and NY N236254.
Current classification: HTSUS 7308.90.9590, other iron or steel structures (duty-free).
Proposed classification: HTSUS 3926.90.99, other articles of plastics (5.3 percent duty).
Explanation: The gazebos are not classifiable as structures because they require little expert knowledge to assemble or outside tools, are not permanent shelters and do not appear to be used as a landscape design feature. Instead, the gazebos are a composite good, and pursuant to GRI 3(b) their essential character is imparted by the plastic canopy because their primary function is to provide shade.

Also in the Feb. 25, 2015, Customs Bulletin and Decisions, CBP modified a classification ruling on the following product, effective for merchandise entered or withdrawn from warehouse for consumption on or after April 27.

Product: Phosphor plate barrier envelopes used in dental X-rays.
Action: Modification of NY N050327.
New ruling: HQ H061207.
Previous classification: HTSUS 3926.90.9980, other articles of plastics (5.3 percent duty).
New classification: HTSUS 9022.90.60, other parts of X-ray apparatus (0.8 percent duty).

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