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Classification and Marking Rulings: Emergency Kits, Tissue Boxes, Toys, Nuts, Footwear

Friday, September 18, 2015
Sandler, Travis & Rosenberg Trade Report

The following proposed and final revocations and modifications of classification and marking rulings by U.S. Customs and Border Protection are included in the Sept. 16, 2015, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Oct. 16 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Nov. 16.

Emergency Roadside Kits. In a number of rulings dating back to 1989, CBP determined that kits containing a range of articles packaged together to enable motorists to address roadside emergencies did not constitute a retail set for purposes of General Rule of Interpretation 3(b) and classified the items separately pursuant to GRI 1. It is now CBP’s position that these kits are properly classified pursuant to GRI 3(b) as retail sets. Rulings HQ 964937, HQ 084074, HQ 965021, HQ 950678, HQ 951092, HQ 951943, NY D87008, NY E80250, NY E81728, NY I81218, NY J86419, NY N008721 and NY N080536 would be revoked to reflect this change.

Tissue Boxes. CBP is proposing to modify ruling NY N261615 to hold that finished facial issues manufactured abroad from U.S.-origin jumbo rolls of tissue paper are (a) eligible for preferential treatment under NAFTA when imported from Canada or Mexico and should be marked as a product of those countries, (b) eligible for preferential treatment under the U.S.-Korea FTA when imported from Korea but will remain a product of the U.S. for country of origin marking purposes since the jumbo rolls will not be substantially transformed in Korea, and (c) a product of the U.S. when imported from China because the jumbo rolls are not substantially transformed in China.

Plastic Car and Cup. CBP is correcting the classification of a plastic car in the likeness of “Cars” character Lightning McQueen and a plastic cup packaged with the car and other items in a toy set. CBP inadvertently reversed the subheadings of these items in this ruling and is now specifying that the cup is classified as other plastic tableware and kitchenware under HTSUS 3924.10.40 (3.4 percent duty) and that the car is classified as other plastic household articles under HTSUS 3924.90.56 (3.4 percent duty). Ruling HQ H239752 will modify ruling HQ H040737 to reflect this change.

Blind Rivet Nuts. CBP is reclassifying steel blind rivet nuts as steel nuts under HTSUS 7318.16.0060 (duty-free) rather than as other threaded articles of steel under HTSUS 7318.19.00 (5.7 percent duty). The rivet nuts are threaded and intended for fastening and securing sheet metal and plastic materials. CBP states that these items meet the common definition of a nut (i.e., a type of fastener that is internally threaded and often but not always used opposite a mating bolt that fastens the materials together) despite having some characteristics uncommon to nuts. Ruling HQ H195840 will modify rulings NY H88897 and NY M82161 to reflect this change.

Footwear. CBP is reclassifying three styles of women’s closed toe/heel slip-on ballet flats as other footwear under HTSUS 6402.99.80 or 6404.19.89 (both having duty rates of $0.90/pr + 20 percent) rather than as women’s shoes without foxing or foxing-like bands under HTSUS 6402.99.3165 or 6404.19.3960. CBP states that these styles are constructed with foxing-like bands because they have molded rubber/plastics outer soles that overlap the uppers by ¼ inch or more measured on a vertical plane and the overlap encircles the perimeter of the shoe over 60 percent. Ruling HQ H237647 will revoke ruling NY N219385 to reflect this change.

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