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CBP Revokes Classification Rulings on Decorative Items, Wood Blocks, Air Mattresses

Monday, January 22, 2018
Sandler, Travis & Rosenberg Trade Report

The following final revocations of U.S. Customs and Border Protection classification rulings are included in the Jan. 10, 2018, Customs Bulletin and Decisions and will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after March 12, 2018.

Tea Light Holder. CBP is reclassifying a tea light holder in the form of two ceramic elephants as an ornamental ceramic article under HTSUS 6913.90.50 (6 percent duty) rather than as a non-electrical lamp and lighting fitting under HTSUS 9405.50.4000 (6 percent duty). CBP explains that heading 9405 covers lamps normally used for the illumination of rooms and that (a) this article does not itself provide any such illumination and (b) any light source placed on the article would primarily light only the article itself. Ruling HQ H274832 will revoke ruling NY N201236 to reflect this change.

Wood Block. CBP is reclassifying a wooden corner block constructed of two pieces of wood laminated together as edge-glued lumber under HTSUS 4421.99.94 (duty-free) rather than as parts of seats under HTSUS 9401.90. These items are used in the assembly of chairs, couches, and similar furniture to reinforce frames at stress points. CBP states that these blocks are precluded from classification in heading 4407, which allows only for end-jointing of wood to increase length, because they are constructed of two pieces of wood laminated together with grains that are not parallel. In addition, they do not have shapes or specific features rendering them parts designed solely or principally for an article of heading 9401. Instead, CBP states, these blocks are akin to the wooden dowel pins enumerated in Explanatory Note 44.21(3) in that they are used to join and strengthen the corners of all types of furniture. Ruling HQ H278497 will revoke ruling NY N224237 to reflect this change.

Air Mattresses. CBP is reclassifying an inflatable queen-size bed made of polyvinyl chloride with flocking material on top as other inflatable articles of plastic under HTSUS 3926.90.7500 (4.2 percent duty) rather than plastic furniture under HTSUS 9403.70.80 (duty-free). CBP explains that these items are pneumatic mattresses and are consequently excluded from classification in heading 9403. Ruling HQ H265674 will revoke rulings NY N249247 and NY K88969 to reflect this change.

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