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Classification Changes for Arm Sleeves, Embroidered Motifs, Noodle Soup, Wood Boxes

Tuesday, March 17, 2020
Sandler, Travis & Rosenberg Trade Report

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 These revocations will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after May 10.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

Arm Sleeves

CBP is reclassifying knit fabric arm sleeves used to provide compression support during sports-related activities as other made-up articles under HTSUS 6307.90.9889 (7 percent duty) rather than as clothing accessories under HTSUS 6117.80.9540 (14.6 percent duty). CBP explains that the items are not accessories because there are no specific clothing articles for which they are solely or principally used. CBP also rejects the argument that these items are festive articles or costumes classifiable under heading 9505. Ruling HQ H262218 will revoke ruling NY N258826 to reflect this change.

Embroidered Motifs

CBP is reclassifying embroidered motifs used for decorating apparel as embroidery in the piece under HTSUS 5810.92.90 rather than as embroidery in the form of motifs under HTSUS 5810.92.0040 or 5810.92.1000. CBP explains that embroidery is “in the form of motifs” if it is imported as individual pieces and its sole purpose is to be incorporated or appliqued as elements of embroidery. Here, however, the subject items are imported in continuous strips or by the yard. Ruling HQ H301424 will revoke rulings NY 800463 and NY881559, and modify rulings NY B85277, NY 801210, and NY 889565, to reflect this change.

Instant Noodle Soup

CBP is reclassifying several instant noodle soups consisting of dried noodles and soup base as soups under HTSUS 2104.10.0020 (3.2 percent duty) rather than as pasta under HTSUS 1902.30.0060 (6.4 percent duty) or 1902.19.4000 (6.4 percent duty). CBP explains that the soup base provides the flavor and serves as the foundation of the dish. Ruling HQ H304896 will revoke rulings NY N125119, HQ 953104, and HQ 086309 to reflect this change.

Wood Nesting Boxes

CBP is reclassifying decorative wood nesting boxes as wood boxes lined with textile fabrics under HTSUS 4420.90.65 (duty-free) rather than as trunks or similar containers under HTSUS 4202.12.2020 (20 percent duty). CBP explains that these boxes are not trunks because they are not designed to transport items of clothing or personal effects; do not have handles, compartments, trays, drawers, or locks; and are not rugged or durable to withstand the rigors of travel. They are also not containers similar to trunks because they have at most one of the characteristics of such containers. Ruling HQ H284371 will revoke ruling NY N248789 to reflect this change.

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