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CBP Classification Rulings on Lawn Ornaments, Computer Headsets, Garments

Tuesday, March 17, 2015
Sandler, Travis & Rosenberg Trade Report

In the March 11, 2015, 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 April 10.

Product: Lighted penguin lawn ornament composed of a coated metal frame decorated in multiple plastic beads.
Proposed action: Revocation of NY N035321.
Current classification: HTSUS 3926.90.3500, other plastic articles (6.5 percent duty).
Proposed classification: HTSUS 9505.10.2500, other Christmas ornaments (duty-free).
Explanation: The item is closely associated with Christmas because it is topped with a string of lights shaped like a Santa hat.

Product: Computer headset.
Proposed action: Modification of NY G82341.
Current classification: HTSUS 8473.30.5000, other computer parts (duty-free).
Proposed classification: HTSUS 8518.30.20, other sets consisting of a microphone and one or more speakers (4.9 percent duty).
Explanation: Heading 8518 specifically covers headphones and earphones for use with computers.

Also in the March 11, 2015, Customs Bulletin and Decisions, CBP modified rulings on the following product, effective for merchandise entered or withdrawn from warehouse for consumption on or after May 11.

Product: Knit-to-shape women’s undergarments.
Action: Modification of NY N026168 and NY N024465.
New ruling: HQ H259502.
Previous analysis: Country of origin is determined by sequential application of the rules of origin set forth in 19 CFR 102.21, taking into consideration whether the garment was wholly assembled.
New analysis: Under the statute, knit-to-shape textile or apparel products derive their origin from the country, territory or possession in which they are knit to shape.

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