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Ruling Revocations and Modifications on Classification, Preference Eligibility

Wednesday, November 08, 2017
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 Nov. 1, 2017, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Dec. 1, and the final revocations and modifications are effective with respect to goods entered or withdrawn from warehouse for consumption on or after Jan. 1, 2018.

Wooden Furniture. CBP is proposing to classify a wooden chest of drawers as other wooden furniture under HTSUS 9403.60.80 (duty-free) rather than as wooden furniture of a kind used in the bedroom under HTSUS 9403.50.9080 (duty-free). CBP explains that this piece does not clearly resemble typical bedroom furniture (due to its half-moon design) and similar items are sold for general home storage. Ruling NY N104737 would be modified to reflect this change.

Fork Lift Load Rollers. CBP is proposing to classify fork lift load rollers, which are used as tires on which fork lift masts roll, as ball bearings under HTSUS 8482.10.50 (9 percent duty) rather than as parts suitable for use with fork lift trucks under HTSUS 8431.20.00. CBP states that on further review it finds ruling HQ 960291, which described ball bearings, to be wholly applicable to the product at issue. Ruling HQ 088457 would be revoked to reflect this change.

Shirt and Tie Sets. CBP has issued ruling HQ H263569 to modify ruling HQ H022665 to hold that boys’ shirts cut and sewn in El Salvador and packaged with a tie are eligible for duty-free treatment under the Caribbean Basin Trade Partnership Act if entered on or after Oct. 2, 2000, and before March 1, 2006, but are not eligible for duty-free entry under CAFTA-DR.

Imitation Wicker Chairs. CBP is reclassifying imitation wicker chairs with metal frames as seats with metal frames under HTSUS 9401.79.00 (duty-free) rather than as seats of cane, osier, bamboo, or similar materials under HTSUS 9401.50.00 (7.5 percent duty). CBP explains that the “wicker” material covering these chairs is made of plastic and is therefore not a material similar to cane, osier, bamboo, or rattan. CBP is also clarifying that these chairs are classifiable according to GRI 1, because the correct tariff provision explicitly references items with components of metal, and that resort to GRI 3 is therefore unnecessary. Ruling HQ H192520 is modifying rulings HQ 952032, NY N050095, and NY N125879 to reflect this change.

Lawnmower Tires. CBP is issuing ruling HQ H264768 to revoke ruling HQ H156538 to hold that 31 models of lawn mower tires designed for low-speed applications are eligible for duty-free treatment under HTSUS 9817.00.60, which provides for parts of machines of heading 8433. CBP explains that these tires satisfy the three parts of the test for determining whether goods are classifiable under this subheading because they (a) are not primarily classifiable in heading 8433, which is excluded from this subheading pursuant to U.S. Note 2(t) to Subchapter XVII of Chapter 98, (b) qualify as parts of lawn mowers classifiable in heading 8433, and (c) satisfy the actual use criteria required in accordance with CBP’s regulations in 19 CFR 10.131-139.

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