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CBP Ruling Revocations and Modifications: Pants, Toys, Pens, Fabric, Gazebos, Desserts

Thursday, August 27, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed or final revocations and modifications of U.S. Customs and Border Protection rulings on classification and other issues are included in the Aug. 19, 2015, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Sept. 18 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Oct. 19.

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Battery Backups. CBP is proposing to revoke ruling N093423 to reclassify two lithium power sources designed to provide ten years of battery backup power for certain semiconductors as lithium primary cells and primary batteries under HTSUS 8506.50.00 (2.7 percent duty) rather than as static converters under HTSUS 8504.40.9540 (1.5 percent duty). CBP explains that these items are not considered static converters because they generate electrical energy by means of a chemical reaction involving lithium cells. Instead, the items are to be classified as if consisting of that component or as being that machine that performs the principal function, which CBP states is to provide a source of current, which in turn emanates from the lithium battery.

Knit Polyester Pants. CBP is proposing to revoke ruling NY N071298 to reclassify a pair of boys’ lounge pants of knit polyester, piece dyed, brushed fabric as sleepwear under HTSUS 6107.99.1030 (14.9 percent duty) rather than as loungewear under HTSUS 6103.43.1540 (28.2 percent duty). CBP states that the physical characteristics of the pants are consistent with sleepwear and that the sizing, construction, styling, advertising and marketing of the pants demonstrate that they are intended to be used by boys.

Surgical Drapes. CBP is reclassifying self-adhesive surgical drapes as other articles put up in forms or packings for retail sale for medical or surgical purposes, having an adhesive layer, under HTSUS 3005.10.50 (duty-free) rather than as other plastic self-adhesive sheets under HTSUS 3919.90.5060 (5.8 percent duty). CBP explains that these items are put up for direct sale without repacking to medical professionals for use in wound care and treatment. Ruling HQ H196055 will revoke ruling NY N175698 to reflect this change.

Laser Light Ring. CBP is reclassifying a laser light ring, a plastic item containing a light-emitting diode bulb, as toy jewelry under HTSUS 7117.90.60 (duty-free) rather than as flashlights under HTSUS 8513.10.20 (12.5 percent duty). CBP states that this item is described by both these headings as well as heading 9503 (toys) and that under GRI 3(a) it has determined that heading 7117 is the most specific of the three. Ruling HQ H241332 will revoke NY N008876 to reflect this change.

Doll Pens. CBP reclassifying ball point pens shaped like dolls or other figures as dolls under HTSUS 9503.00.00 (duty-free) rather than as pens under HTSUS 9608.10.0000 ($0.08 each + 5.4 percent duty). CBP explains that these items are both pens and dolls but that the doll imparts the essential character, among other things because the consumer is expected to keep the item after it ceases to function as a pen. Ruling HQ H149977 will revoke rulings NY N134676, NY H81777, NY H82260, NY I87007 and NY J81101 to reflect this change.

Coated Fabric. CBP is reclassifying plastic coated upholstery fabric as other plastic products with textile components under HTSUS 3921.13.1500 (6.5 percent duty) rather than as other textile fabrics coated with plastics under HTSUS 5903.20.2500 (7.5 percent duty). CBP explains that the textile fabric is present merely to reinforce the plastic, which excludes the item from classification under heading 5903. Ruling HQ H256889 will revoke ruling NY N216578 to reflect this change.

Portable Gazebos. CBP is reclassifying portable gazebos comprised of steel tubes that form the frame and polyethylene fabric that forms the roof as other articles of plastic under HTSUS 3926.90.9995 (5.3 percent duty) rather than as other iron or steel structures under HTSUS 7308.90.9590 (duty-free). CBP explains that 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. Ruling HQ H262026 will revoke rulings NY N230084 and NY N236254 to reflect this change.

Baked Desserts. CBP is reclassifying fully cooked custard desserts imported in frozen condition as other bakers’ wares under HTSUS 1905.90.90 (4.5 percent duty) rather than as other dairy products under HTSUS 1901.90 (16 percent duty). CBP states that these items are manufactured goods offered for sale by one who specializes in the making of pastries, are imported ready for consumption and are not incorporated into other food items. Ruling HQ H2335873 will revoke ruling NY N015908 and modify ruling NY N015868 to reflect this change.

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