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Classification, Origin Changes for Bed Components, Fabrics, Lighted Panels, Plywood, Etc.

Thursday, December 26, 2019
Sandler, Travis & Rosenberg Trade Report

The following final revocations and modifications of U.S. Customs and Border Protection rulings are included in the Dec. 11, 2019, Customs Bulletin and Decisions and will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after Feb. 10, 2020.

For more information on how to seek or utilize classification or other rulings, please contact customs attorney Deb Stern at (305) 894-1007.

Bed Components

CBP reclassifying headboards, footboards, and side rails imported in separate shipments as furniture parts under HTSUS 9403.90.70 (duty-free) rather than as finished beds under HTSUS 9403.50.9045 (duty-free). CBP affirms the reasoning in a previous ruling that unassembled components imported in separate shipments are not classified as the assembled article, particularly when they may be imported in unequal quantities, as is the case here. Ruling HQ H285903 will revoke ruling NY N277888 to reflect this change.

Laminated Fabrics

CBP is issuing ruling HQ H267054 to revoke ruling HQ H192977 concerning the country of origin of four styles of laminated fabrics used for the manufacture of window blinds. These items consist of face fabrics that are woven in China or India and then sent to England, where they are laminated to backings woven in Pakistan and adhesive films made in Italy before being wound onto rolls for export to the U.S. CBP initially determined that the country of origin of the laminated fabrics was the country in which the face fabric was woven (China or India) but now states that it is the country in which the final products are wholly assembled (England).

Lighted Sign Panels

CBP is reclassifying plastic sheets with printed numerals designed to be part of LED lighted signs as other printed matter under HTSUS 4911.99.80 (duty-free) rather than as plastic articles under HTSUS 3926.90.9980 (5.3 percent duty). CBP explains that these items are not more particularly covered by any other subheading in Chapter 49 and the numerals are formed by the printing process. Ruling HQ H262220 will modify ruling NY N254739 to reflect this change.


CBP reclassifying plywood laminated with medium-density fiberboard as surface covered plywood under HTSUS 4412.33.57 (8 percent duty) rather than as not surface covered plywood under HTSUS 4412.33.0670 (duty-free) or 4412.33.3285 (8 percent duty). CBP explains that the plywood at issue is surface covered on the back ply with a surface covering that is not clear or transparent. Ruling HQ H266918 will revoke rulings NY L86523 and NY N027781 to reflect this change.

Thickened Beverages

CBP is reclassifying thickened beverages designed for consumption by those suffering from dysphagia as other nonalcoholic beverages under HTSUS 2202.99.90 (0.2 cents/liter duty) rather than as other food preparations under HTSUS 2106.90.9897 or 2106.90.9898 (6.4 percent duty). Ruling HQ H303137 will modify rulings NY N301921 and NY N301923 to reflect this change.

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