Print PDF

Practice Areas

CBP Revokes, Modifies Classification Rulings

Friday, December 01, 2017
Sandler, Travis & Rosenberg Trade Report

The following final revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Nov. 29, 2017, Customs Bulletin and Decisions and will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after Jan. 26, 2018.

Fishing Waders. CBP is reclassifying a men’s fishing wader with boots attached as footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of textile materials under HTSUS 6404.20.60 (37.5 percent duty) rather than as other footwear under HTSUS 6405.20.9030 (12.5 percent duty). CBP explains that the constituent material of the outer sole is composition leather and that the item is therefore more specifically described by the terms of heading 6404. CBP also states that HTSUS 6404.20.40 is inapplicable because it is limited to footwear with fabric uppers and leather or composition leather soles that are not over 50 percent by weight of textile materials, rubber, and plastics, whereas the item at issue is mostly made of such materials. Ruling HQ H285612 will revoke ruling NY N276141 to reflect this change.

Chemical Reaction Stations. CBP is reclassifying parallel reaction stations for organic chemistry as laboratory equipment for the treatment of materials by a process involving a change of temperature under HTSUS 8419.89.95 (4.2 percent duty) rather than as machines having individual functions under HTSUS 8479.82.0040 (duty-free). These items are used by organic chemists to conduct simultaneous (parallel) chemical reactions via the heating, cooling, and/or stirring or shaking of chemical compounds in reaction tubes within the machines as part of the development of pharmaceutical compounds. CBP states that the ability of these machines to precisely and evenly heat or cool chemical compounds is necessary to provoke chemical reactions within the reaction tubes and that without the ability to apply a temperature gradient to the tubes the machine would not function. Ruling HQ H274139 will revoke ruling NY I81272 to reflect this change.

Vacuum Trucks. CBP is reclassifying vacuum trucks designed for liquid and semi-liquid waste removal as special purpose motor vehicles under HTSUS 8705.90.00 (duty-free) rather than as motor vehicles for the transport of goods under HTSUS heading 8704. CBP explains that these vehicles have several design characteristics that enable them to perform the non-transport function of waste collection and cleanup. Ruling HQ H287200 will revoke rulings HQ H235508, NY N268924, and HQ 958847 to reflect this change.

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

Customs & International Headlines