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Classification Changes: Umbrellas, Toys, Coated Fabric, Food Items, Measuring Devices

Wednesday, July 08, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed and final revocations and modifications of classification rulings by U.S. Customs and Border Protection are included in the June 24, 2015, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than July 24, and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Aug. 24.

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Two-Piece Umbrellas. CBP is reclassifying a two-piece outdoor umbrella as a garden or similar umbrella under HTSUS 6601.10.00 (6.5 percent duty) rather than as an umbrella having a telescopic shaft under HTSUS 6601.91.00 (duty-free). CBP explains that the umbrellas do not have a telescopic shaft but a two-piece adjustable shaft. New ruling HQ H248132 will revoke ruling NY N242418 to reflect this change.

Multi-channel Measurement Device. CBP is reclassifying a compact mobile multi-channel measurement system device used for a wide range of vibration, acoustical and other analyses as other measuring or checking instruments under HTSUS 9031.80.80 (1.7 percent duty) rather than as parts and accessories for instruments of chapter 90 under HTSUS 9033.00.00 (4.4 percent duty). CBP notes that it has consistently held that equipment that is principally used in the process of measuring or checking is classifiable under heading 9031 even if it does not actually perform the measuring or checking operation itself. New ruling HQ H244110 will revoke ruling NY N184613 to reflect this change.

Electronic Learning Devices. CBP is proposing to reclassify various electronic learning devices for children as electrical machines and apparatus having individual functions under HTSUS 8543.70.96 (2.6 percent duty) rather than as toys under HTSUS 9503 (duty-free). CBP explains that these devices fall into the category of “surrogate instructor” (i.e., they are intended to help children learn the same basic skills taught in school) and thus are not considered educational toys for tariff purposes. Rulings NY E84480, NY F85877, NY I84192, NY J84806, NY L85697 and NY L86633 would be revoked, and ruling NY E86264 would be modified, to reflect this change.

Laser Light Ring. CBP is proposing to reclassify 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 NY N008876 would be revoked to reflect this change.

Doll Pens. CBP is proposing to reclassify 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. Rulings NY N134676, NY H81777, NY H82260, NY I87007 and NY J81101 would be revoked to reflect this change.

Coated Fabric. CBP is proposing to reclassify plastic coated upholstery fabric as other plastic products with textile components under HTSUS 3921.13.1500 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 NY N216578 would be revoked to reflect this change.

Baked Desserts. CBP is proposing to reclassify 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 NY N015908 would be revoked, and ruling NY N015868 would be modified, to reflect this change.

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