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CBP Ruling Changes on Stereo Systems, Toys, Repair Kits, Shoe Covers, Sheet Straps

Monday, November 14, 2016
Sandler, Travis & Rosenberg Trade Report

The following proposed and final revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Nov. 9, 2016, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Dec. 9 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Jan. 9.

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Plastic Water Dispensers. CBP is proposing to reclassify small plastic water dispensers as tableware under HTSUS 3924.10.40 (3.5 percent duty) rather than as other articles of plastics under HTSUS 3926.90.99 (5.3 percent duty). CBP explains that these items are designed for placement on a tabletop and dispensation of stored water once set and therefore qualify as tableware within the meaning of HTSUS heading 3924. Rulings HQ H044957, HQ H044959, and HQ H058924 would be revoked to reflect this change.

Stereo Turntable System. CBP is proposing to reclassify an automatic stereo turntable system as a record player under HTSUS 8519.89.20 (3.9 percent duty) rather than as a turntable with an automatic record changing mechanism under HTSUS 8519.30.10 (3.9 percent duty). CBP explains that unlike turntables, this system has its own electrical means of amplifying sound. Ruling NY N268674 would be revoked to reflect this change.

Decorative Plush Figures. CBP is proposing to reclassify two Halloween-themed decorative plush figures as toys under HTSUS 9503.00.0090 (duty-free) rather than as other made up textile articles under HTSUS 6307.90.9889 (7 percent duty). CBP explains that these figures’ physical characteristics are that of a plush article of amusement and that the expectation of the ultimate purchaser, the channels of trade, and the environment of sale all weigh in favor of classifying the figures as toys. Ruling NY N264243 would be revoked to reflect this change.

Spare Parts Repair Kit. CBP is issuing ruling HQ H249811 to revoke ruling NY N050746 and hold that spare parts kits used to repair or maintain mold machines do not constitute a retail set for purposes of General Rule of Interpretation 3(b). As a result, the individual components of these kits will be classified separately (with duty rates of 1.8 percent to 5.8 percent) rather than the kit as a whole being classified as parts of injection molding machines under HTSUS 8477.90.8501 (3.1 percent duty).

Shoe Covers. CBP is reclassifying disposable shoe covers of the type worn by persons in health care or food processing facilities over regular shoes as other footwear with uppers of which more than 90 percent of the external surface area is rubber or plastic under HTSUS subheading 6402.99.31 (6 percent duty) rather than as other protective footwear with outer soles and uppers of rubber or plastics under HTSUS subheading 6402.99.33 (37.5 percent duty). CBP explains that (a) the plastic layer covers the majority of the external surface area of the upper and (b) these shoe covers do not offer significant protection against water, oil, grease, chemicals, or cold or inclement weather. Ruling HQ H246161 will revoke ruling NY N239495 to reflect this change.

Battery-Powered Transfer Trolleys. CBP is reclassifying battery-powered transfer trolleys designed to run on standard gauge rails or wheels as works trucks under HTSUS 8709.11.00 (duty-free) rather than as motor vehicles for the transport of goods under HTSUS 8704.90.00. CBP explains that these items do not have various design features that would render them classifiable as motor vehicles, such as bench-type seats, doors, or a separate cargo bed area. Ruling HQ H275962 will revoke ruling NY N274106 to reflect this change.

Sheet Straps. CBP is reclassifying sheet straps made of textile and rubber with metal clips that are designed to fit across a corner of a sheet and hold it in place as other made up articles under HTSUS 6307.90.9889 (7 percent duty) rather than as other articles of iron or steel under HTSUS 7326.90.8585 (3.5 percent). CBP explains that the articles are not similar to those enumerated in the Explanatory Notes for heading 7326 (e.g., horseshoes, tree climbing irons, and tool boxes) and that instead they are similar to the housekeeping articles and domestic use accessories included in the ENs for heading 6307. Ruling HQ H058921 will revoke ruling NY D84225 to reflect this change.

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