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Ruling Revocations, Modifications on Clothing, Accessories, Nutcrackers, Solar Panels

Monday, February 25, 2019
Sandler, Travis & Rosenberg Trade Report

The following final revocations and modifications of U.S. Customs and Border Protection classification and other rulings are included in the Feb. 20, 2019, Customs Bulletin and Decisions and will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after April 22.

Stretch Briefs. CBP is reversing its determination that stretch briefs constructed of a knitted mesh whose primary application is to hold disposable and reusable absorbent pads for use by those afflicted with permanent or chronic incontinence are eligible for duty-free treatment under HTSUS 9817.00.96. CBP explains that while it does consider this condition to be a handicap the briefs are not specially designed for those afflicted with it.

Ruling HQ H297341 will modify ruling NY A89600 to reflect this change. The classification of this item as knitted briefs under HTSUS 6108.22.9020 and 6108.22.9030 (16.5 percent duty) remains unchanged.

Bridal Accessories. CBP is reclassifying decorative bridal accessories as artificial flowers under HTSUS 6702.90.65 (17 percent duty) rather than as other articles of semiprecious stones under HTSUS 7116.20.40 (10.5 percent duty). The items at issue consist of imitation pearl stamens made of talc or powder of talc that are attached to paper stems. CBP explains that talc is no longer considered a semiprecious stone and so articles of talc are no longer included in chapter 71. Ruling HQ H293469 will revoke rulings NY H84824 and E80988 to reflect this change.

Smartphone Accessories. CBP is reclassifying a smartphone accessory consisting of a keyboard, LCD, and trackpad as an article designed for connection to telephonic apparatus under HTSUS 8543.70.60 (duty-free) rather than as other electrical machines under HTSUS 8543.70.9960 (2.6 percent duty). CBP explains that this item performs the individual function of enabling a smartphone to emulate the capabilities of a laptop or tablet computer and is not classifiable under any other heading in Chapter 85 or elsewhere. Ruling HQ H286666 will revoke ruling NY N282589 to reflect this change.

Nutcrackers. CBP is issuing ruling HQ H143395 to modify rulings NY I82063 and NY I82064 and clarify that decorative wooden nutcrackers are classified as wood statuettes or other ornaments under HTSUS 4420.10.00 (3.2 percent duty) rather than as wooden Christmas ornaments under HTSUS 9505.10.15 (duty-free). CBP is also correcting its conclusion that “non-human” nutcrackers cannot be considered festive articles for tariff classification purposes.

Men’s Jackets. CBP is reclassifying a men’s jacket as knitted outerwear under HTSUS 6101.30.2010 (28.2 percent duty) rather than as knitted garments under HTSUS 6110.30.3053 (32 percent duty). This jacket has an outer layer of 100 percent polyester, a middle layer of polyurethane film, and an inner layer of 100 percent polyester microfleece knit fabric. CBP explains that this item features three attributes of jackets (a heavyweight shell fabric, pockets below the waist, and a heavy-duty zipper) and provides a level of protection from the weather that rises to the level of warmth and protection afforded by garments of heading 6101. Ruling HQ H296342 will revoke ruling NY N288630 to reflect this change.

Solar Panels. CBP is issuing ruling HQ H298653 to modify ruling NY N227976 to state that China is not the country of origin of solar panels assembled in China using both Chinese and non-Chinese components because those components are not substantially transformed in China. Instead, CBP holds that Germany is the country of origin because the polycrystalline solar cells that constitute the essence of the panels are entirely manufactured in Germany and do not lose their identity and become an integral part of the panels when combined with other components in China.

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