Print PDF

Practice Areas

CBP Revokes, Modifies Classification Rulings on Furniture, Screwdrivers, Cinnamon Rolls

Friday, August 08, 2014
Sandler, Travis & Rosenberg Trade Report

In the Aug. 6, 2014, “Customs Bulletin and Decisions,” U.S. Customs and Border Protection revoked or modified classification rulings on the following products, effective Oct. 6.

Product: Wooden storage benches.
Action: Modification of NY N121618 and revocation of NY R00927, NY N064700, NY N122505 and NY N234965.
New ruling: HQ H132496.
New classification: HTSUS 9401.69.80, other seats with wooden frames (duty-free).
Explanation: The bench is a seat and classifiable within heading 9401, thus excluded from heading 9403, which only covers goods not classified in earlier headings.

Product: Floor standing wooden shelving units, resembling stepladders, with steel baskets that have textile liners.
Action: Revocation of NY N218739, NY N117616, NY N087304, NY N084602 and NY N063740.
New ruling: HQ H240196.
New classification: HTSUS 9403.60.80, other wooden furniture (duty-free).
Explanation: The unit satisfies the definition of furniture because it is an article of household utility designed for the personal use, convenience and comfort of the dweller. The unit must be classified according to GRI 3(b) and its essential character is imparted by the wooden ladder because it has the greatest bulk, weight and value while also contributing to the overall function.

Product: Wooden writing desks and bookcases.
Action: Revocation of  NY N121616 and NY N236395.
New ruling: HQ H132495.
New classification: HTSUS 9403.60.80, other wooden furniture (duty-free).
Explanation: Neither the desks nor the bookcases are of the same class or kind of goods as bedroom furniture or office furniture.

Product: Screwdrivers with interchangeable bits.
Action: Revocation of NY D87806 and NY D88860.
New ruling: HQ H070915 and H070916.
New classification: HTSUS 8205.40.0000, screwdrivers and parts thereof (6.2 percent duty).
Explanation: There is nothing in the HTSUS or the Explanatory Notes limiting a screwdriver to having only a fixed bit head, possessing only one type of bit, or being able to function with one type of screw; instead, the only requirement for classification as a screwdriver is to be a hand tool for turning screws.

Product: Cinnamon sweet rolls.
Action: Revocation of NY N150096.
New ruling: HQ H158455.
New classification: Other food preparations containing over ten percent by dry weight of sugar in HTSUS 1901.90.56 (in-quota; 10 percent duty) or 1901.90.58 (over-quota; 23.7 cents/kg plus 8.5 percent duty).
Explanation: Based on additional information, the dry weight of sugar in the cinnamon mix plus the dry weight of sugar in the roll is greater than ten percent of the total dry weight of the cinnamon roll.

To get news like this in your inbox daily, subscribe to the Sandler, Travis & Rosenberg Trade Report.

Customs & International Headlines