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Classification Changes for Foods, Ceramic Beads, Metal Trees, Wooden Boxes

Tuesday, January 07, 2020
Sandler, Travis & Rosenberg Trade Report

The following proposed and final revocations and modifications of U.S. Customs and Border Protection rulings are included in the Dec. 26, 2019, Customs Bulletin and Decisions. Comments on the proposed changes are due by Jan. 25, 2020, and the final changes will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after Feb. 24, 2020.

For more information on how to seek or utilize classification and other rulings, please contact customs attorney Deb Stern at (305) 894-1007.

Alcoholic Spirits

CBP is reclassifying “Pernod Absinthe Superieure” and “Ricard Pastis De Marseille” alcoholic spirits as other spirits under HTSUS 2208.90.7500 (duty-free) rather than as liqueurs and cordials under HTSUS 2208.70.0030 (duty-free). CBP explains that these items do not meet the requisite sugar content to be classified as a liqueur or cordial. Ruling HQ H305105 will revoke rulings NY N304274 and NY N304276 to reflect this change.

Asian Dumplings

CBP is reclassifying turkey shomai, chicken wontons, shrimp har gow, shrimp pot stickers, shrimp shumai, hau kau, and “party pack” dumplings as stuffed pasta under HTSUS 1902.20.00 (6.4 percent duty) rather than as prepared or preserved meat or crustaceans under HTSUS 1602.31.0020 (6.4 percent duty), prepared meals containing fish meat under HTSUS 1605.20.05 (5 percent duty), or other shrimps and prawns under HTSUS 1605.21.10 (duty-free). CBP explains that these items meet the definition of stuffed pasta because they consist of a flour dough jacket stuffed with meat or seafood. Ruling HQ H199095 will revoke rulings NY 810007 and NY N303010 and modify rulings HQ 086282, NY M86459, and NY N100268 to reflect this change.

Ceramic Grinding Media

CBP is reclassifying ceramic beads used in grinding machines as other ceramics under HTSUS 6909.19.5095 (4 percent duty) rather than as porcelain ceramics under HTSUS 6909.11.20 (0.9 percent duty). CBP explains that these items do not contain clay materials and may not be white or translucent and therefore do not meet the common and commercial meaning of porcelain. Ruling HQ H277991 will revoke rulings HQ 962906, HQ 089007, and NY C88836 to reflect this change.

Lighted Metal Trees

CBP is proposing to reclassify a light sculpture in the shape of a leafless tree as an article made of artificial foliage under HTSUS 6702.90.6500 (17 percent duty) or metal statuettes under HTSUS 8306.29.0000 (duty-free) rather than as electric lamps under HTSUS 9405.40.60 (6 percent duty) or 9405.40.80 (3.9 percent duty). CBP explains that the trunk and branches of the sculpture provide the essential character, not the lights, because when the lights are turned off the sculpture will continue to be displayed for ornamental or decorative purposes. Rulings NY N236262, NY N260368, and NY N255988 would be revoked to reflect this change.

Toppings

CBP is proposing to reclassify fruit toppings used for plated desserts, ice cream, milk shakes, and other items as other fruits and nuts under HTSUS 2008.97.10 (5.6 percent duty) or 2008.97.90 (14.9 percent duty) rather than as food preparations under HTSUS 2106.90. CBP explains that heading 2008 covers fruit preserved in syrup, which the products at issue are, and that none of the products’ ingredients preclude them from classification under this heading. Rulings NYF89129, NY A80432, NY D87491 and NY F87143 would be modified to reflect this change.

Wood Nesting Boxes

CBP is proposing to reclassify decorative wood nesting boxes as wood boxes lined with textile fabrics under HTSUS 4420.90.65 (duty-free) rather than as trunks or similar containers under HTSUS 4202.12.2020 (20 percent duty). CBP explains that these boxes are not trunks because they are not designed to transport items of clothing or personal effects; do not have handles, compartments, trays, drawers, or locks; and are not rugged or durable to withstand the rigors of travel. They are also not containers similar to trunks because they have at most one of the characteristics of such containers. Ruling NY N248789 would be revoked to reflect this change.

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