Classification Changes for Chemical Products, Lighted Metal Trees, Toppings
The following final revocations and modifications of U.S. Customs and Border Protection rulings are included in the March 11, 2020, Customs Bulletin and Decisions. These revocations and modifications will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after May 10.
For more information on how to seek or utilize classification and other rulings, please contact customs attorney Deb Stern at (305) 894-1007.
CBP is reclassifying (a) an antibiotic used as an anti-parasitic agent for cattle and swine as other heterocyclic compounds under HTSUS 2932.20.5050 (3.7 percent duty) rather than as other antibiotics under HTSUS 2941.90.5000 (duty-free), (b) a pharmaceutical intermediate packaged in bulk form as other heterocyclic compounds under HTSUS 2932.20.5050 (3.7 percent duty) rather than as other chemical products under HTSUS 3824.90.9150 (5 percent duty), and (c) products used in the formulation of products used as miticides and insecticides and similar products as non-aromatic lactones containing only oxygen hetero-atoms under HTSUS 2932.20.5050 (3.7 percent duty) rather than as other chemical products under HTSUS 3824.90.9150 (5 percent duty). Ruling HQ H303359 will revoke rulings NY 869250, NY H85785, and NY K86757, and modify ruling NY H87465, to reflect this change.
Lighted Metal Trees
CBP is proposing to reclassify a light sculpture in the shape of a leafless tree as an article made of artificial foliage under HTSUS 6702.90.6500 (17 percent duty) or metal statuettes under HTSUS 8306.29.0000 (duty-free) rather than as electric lamps under HTSUS 9405.40.60 (6 percent duty) or 9405.40.80 (3.9 percent duty). CBP explains that the trunk and branches of the sculpture provide the essential character, not the lights, because when the lights are turned off the sculpture will continue to be displayed for ornamental or decorative purposes. Ruling H305354 will revoke rulings NY N236262, NY N260368, and NY N255988 to reflect this change.
CBP is reclassifying fruit toppings used for plated desserts, ice cream, milk shakes, and other items as other fruits and nuts under HTSUS 2008.97.10 (5.6 percent duty) or 2008.97.90 (14.9 percent duty) rather than as food preparations under HTSUS 2106.90. CBP explains that heading 2008 covers fruit preserved in syrup, which the products at issue are, and that none of the products’ ingredients preclude them from classification under this heading. Ruling HQ H304024 will modify rulings NY F89129, NY A80432, NY D87491 and NY F87143 to reflect this change.