Classification Changes for Inflatable Guitar, Woven Fabric, Cooked Shrimp, Car Cover
The following proposed and final revocations and modifications of U.S. Customs and Border Protection rulings are included in the July 31, 2019, Customs Bulletin and Decisions. Comments on the proposed changes are due by Aug. 27, and the final changes will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after Sept. 26.
For more information on how to seek or utilize classification rulings, please contact customs attorney Deb Stern at (305) 894-1007.
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CBP is proposing to reclassify a toy rubber musical instrument that resembles an electric guitar when inflated as other plastic inflatable articles under HTSUS 3926.90.75 (4.2 percent duty) rather than as toys under HTSUS 9503.50.00 (duty-free). CBP states that this item is not a toy because identical items are marketed and used as party decorations and favors and as a result any amusement value they have is incidental to this practical purpose. Ruling NY J81414 would be revoked to reflect this change.
CBP is reclassifying a woven fabric of 46.2 percent textured filament polyester, 8.8 percent spun polyester, and 45 percent rayon staple fibers as woven fabrics of artificial staple fibers under HTSUS 5516.23.00 (8.5 percent duty) rather than as woven fabrics of synthetic filament yarn under HTSUS 5407.93.2090 (12 percent duty). CBP explains that because the Explanatory Notes define spun yarns as staple fibers, the spun polyester is considered a staple fiber. This change means that a majority of the fabric is composed of staple fibers and the fabric must be classified accordingly. Ruling HQ H188897 will revoke ruling NY N015943 to reflect this change.
CBP has issued ruling HQ H301495 to modify ruling NY N281670 to find that shrimp exported from India is not substantially transformed by cooking in Guatemala and the country of origin of the shrimp for marking purposes is therefore India and not Guatemala. CBP cites a 1989 ruling in which it found that the process of cooking does not substantially transform shrimp because it does not result in a change in its name, character, or use.
CBP is reclassifying a car cover made of polyethylene vinyl acetate plastic as other articles of plastic under HTSUS 3926.90.99 (5.3 percent duty) rather than as automobile parts and accessories under HTSUS 8708.99.8080 (2.5 percent duty) or 8708.99.5085 (3.1 percent duty). CBP explains that the cover is not a part because a car can function without it and it is not essential, constituent, or integral to the vehicle. In addition, the cover is not an accessory because it does not directly affect the car’s operation or contribute to the car’s effectiveness. Ruling HQ H287397 will revoke ruling NY 866826 and modify ruling NY I89651 to reflect this change.