Classification Rulings: Auto Parts, Tires, Footwear, Exercise Equipment, Locks, Chairs, Etc.
The following proposed and final revocations and modifications of classification rulings by U.S. Customs and Border Protection are included in the June 10, 2015, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than July 10, and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Aug. 10.
An on-demand webinar from Sandler, Travis & Rosenberg covering the basics of tariff classification is available here.
Auto Parts. CBP is proposing to modify ruling NY M87369 and specify that certain automotive parts are not eligible for the partial duty exemption provided for under HTSUS 9802.00.50 for articles returned to the U.S. after having been exported to be advanced in value or improved in condition through repairs or alterations.
ATV Tires. CBP is proposing to revoke ruling HQ 966112 to reclassify several styles of tires for all-terrain vehicles as rubber pneumatic tires have a herring-bone or similar tread under HTSUS 4011.69.00 (duty-free) rather than as rubber pneumatic tires of a kind used on motor cars under HTSUS 4011.10.
Sandals. CBP is revoking ruling NY N161242 to reclassify a children’s open toe/open heel sandal as other footwear having uppers of which over 90 percent of the external surface area is rubber or plastics under HTSUS 6402.99.31 (6 percent duty) rather than as plastic sandals and similar footwear produced in one piece by molding under HTSUS 6402.99.2790 (3 percent duty).
Rain Boots. CBP is revoking ruling NY N234957 to reclassify certain children’s rain boots as other footwear under HTSUS 6405.90.90 (12.5 percent duty) rather than as other waterproof footwear with outer soles and uppers of rubber or plastic (37.5 percent duty).
Athletic Shoes. CBP is proposing to modify ruling NY N252090 to reclassify a women’s low-cut lace-up athletic shoe as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued over $2.50 per pair, under HTSUS 6403.99.90 rather than as tennis shoes and the like, valued over $12 per pair, under HTSUS 6402.99.9005 (20 percent duty).
Unfinished Duvet Covers. CBP is proposing to revoke ruling NY K83054 to reclassify unfinished duvet covers as other made-up articles under HTSUS 6307.90.98 (7 percent duty) rather than as other bed linen of manmade fibers under HTSUS 6302.32.2060 (11.4 percent duty).
Balance Ball Chairs. CBP is proposing to revoke ruling NY N009306 to reclassify a balance ball chair packaged with an air pump, exercise cords and instructional workout DVD as exercise equipment under HTSUS 9506.91.0030 (4.6 percent duty) rather than as other seats of rubber or plastics under HTSUS 9401.80.4045 (duty-free).
Planters. CBP is proposing to revoke rulings NY N020080 and N010591 to reclassify planters made from mixtures of coir with adhesive substances as worked, unhardened gelatin and articles of unhardened gelatin under HTSUS 9602.00.50 (2.7 percent duty) rather than as other vegetable products under HTSUS 1404.90.9090 (duty-free) or coconut and other vegetable fibers not elsewhere specified or included under HTSUS 5305.00.00 (duty-free).
Showerheads. CBP is proposing to revoke rulings NY R01416 and NY F87785 to reclassify decorative showerheads as other brass plumbing goods not elsewhere specified or included under HTSUS 7419.99.50 (duty-free) rather than as brass sanitary ware and parts thereof under HTSUS 7418.20.10 (3 percent duty).
Grader Systems. CBP is proposing to revoke ruling HQ 961522 to reclassify a grader system used in the weighing, grading and sizing of chicken fillets and tenders, chunk meats, fish and other food products as constant-weight scales and scales for discharging a predetermined weight of material into a bag or container under HTSUS 8423.30.00 rather than as scales for continuous weighing of goods on conveyors under HTSUS 8423.20.00.
Cable Locks. CBP is proposing to modify rulings NY N113938 and NY N077520 to reclassify cable locks used to secure items such as power equipment, trailers, bicycles and sports equipment as padlocks not over 3.8 cm in width under HTSUS 8301.10.20 (2.3 percent duty) rather than as padlocks over 6.4 cm in width under HTSUS 8301.10.5000 (3.6 percent duty) or padlocks over 3.8 cm but not over 6.4 cm in width under HTSUS 8301.10.4000 (3.8 percent duty).