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CBP Classification Rulings on Body Jewelry, Toothbrush Sets, Shoe Covers, Toys, Lamps

Tuesday, August 05, 2014
Sandler, Travis & Rosenberg Trade Report

In the July 30, 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 Aug. 29.

Product: Dental halogen lamps designed for mounting onto a dentist chair.
Proposed action: Revocation of HQ 965968.
Current classification: HTSUS 9405.40.60, other electrical lamps (6 percent duty).
Proposed classification: HTSUS 9018.49.80, dental instruments (duty-free).
Explanation: There is evidence that these lamps are only used in the dental setting and meet the broad definition of apparatus used to aid the dentist in diagnosing disease.

Product: Plastic toothbrush sets.
Proposed action: Revocation of NY N047570, NY N034382, NY N021284 and NY M84609.
Current classification: HTSUS 9603.21.00, toothbrushes (duty-free).
Proposed classification: HTSUS 3924.90.56, other plastic hygienic articles (plastic toothbrush holder, 3.4 percent duty); 3924.10.40, other plastic tableware (plastic rinse cup, 3.4 percent duty); 9503.00.00, toys (plastic toy, duty-free); and 9603.21.00, toothbrushes (toothbrushes). Merchandise in NY M84609 (plastic holder, two toothbrushes and plastic rinse cup) is classified under HTSUS 3924.90.56.
Explanation: Articles in the first three rulings are not retail sets because they are not all intended for use in a single purpose or activity. Articles in the last ruling are a set and classified according to the toothbrush holder, which predominates with respect to use, bulk, weight, value and visual appearance.

Also in the July 30, 2014, “Customs Bulletin and Decisions,” CBP revoked or modified classification rulings on the following products, effective Sept. 29.

Product: Self-adhesive plastic jewels and body stickers with multiple plastic gemstones.
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 NY I83835 and revocation of NY K82242, NY J80203 and NY I87676. New ruling: HQ H235892.
New classification: HTSUS 3926.90.40, imitation gemstones (2.8 percent duty).
Explanation: The items do not imitate any article of jewelry clad with metal but instead imitate precious stones.

Product: Jewelry play sets with metal bracelets, necklaces and/or earrings and plastic adhesive body gems.
Action: Revocation of NY I87310 and NY I87401.
New ruling: HQ H236058.
New classification: Plastic gems are classified as imitation gemstones under HTSUS 3926.90.40 (2.8 percent 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 percent duty)) or the necklace (imitation jewelry of plastics, HTSUS 7117.90.75 (duty-free)).

Product: Flashing plastic jewel with sticker attached to the back.
Action: Revocation of NY G86870.
New ruling: HQ H236025.
New classification: HTSUS 3926.90.40, imitation gemstones (2.8 percent duty).
Explanation: The item does not imitate any article of jewelry clad with metal but instead imitates a precious stone.

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.
New ruling: HQ H236057.
New classification: HTSUS 3926.90.40, imitation gemstones (2.8 percent duty; stickers consisting only of plastic gemstones and a clear sticker) or 3926.90.99, other plastic articles (5.3 percent duty; stickers consisting only of glitter and a clear sticker or of glitter, plastic gemstones and a clear sticker).
Explanation: The gemstones and glitter impart the essential character to the items.

Product: Slip-on textile shoe covers, to be used in a semi-clean environment for aircraft assembly, that have PVC “micro dots” adhered to the bottoms to reduce slippage.
Action: Modification of NY N238529.
New ruling: HQ H243639.
New classification: HTSUS 6307.90.98, other made up articles (7 percent duty). Explanation: These covers do not have an applied sole because they are made of a single material, there is no additional layer or covering, and there is no line of demarcation separating the sole from the upper. Mere patches, pads, dots, strips, etc., attached to a sock’s underfoot area do not in and of themselves constitute an applied sole.

Product: mi Jam™ Drummer, two plastic drumstick shaped items that produce drum sounds when played.
Action: Modification of NY R04026, NY M83685 and NY M85350.
New ruling: HQ H034739.
New classification: HTSUS 9503.00.00, toys (duty-free).
Explanation: The principal use of this item is as a toy musical instrument and any utility purpose is incidental to its amusement value.

Product: Solution composed of 25 percent Bitrex (an aromatic, cyclic amide indicated for use as a denaturant and bittering agent) and 75 percent propylene glycol.
Action: Revocation of HQ 968018 and NY L85332.
New ruling: HQ H072379.
New classification: HTSUS 3824.90.28, other mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances (6.5 percent duty).

Product: Duty-paid yachts sailed from the U.S. to the Bahamas for the sole purpose of being transported to a different U.S. port of entry on foreign flagged cargo vessels.
Action: Revocation of HQ H175416.
New ruling: HQ H213415.
New determination: Such sailings are not an exportation and no entry or duty payment is required when the yachts re-enter the U.S.
Explanation: To unite goods to the mass of things belonging to another country for purposes of establishing an exportation, there must be an intended bona fide purpose to seek a foreign market or an actual diversion of the merchandise into the commerce of an intermediate country. Acts that do not involve introducing the goods into the foreign country for consumption, sale or use do not qualify as either. The engagement of transportation services to carry the yachts at issue from the Bahamas back to the U.S., which was done before the yachts were sailed from the U.S. to the Bahamas, is such an act.

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