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CBP Ruling Revocations and Modifications on Classification, Duty-Free Treatment

Thursday, July 20, 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 July 19, 2017, Customs Bulletin and Decisions. Comments on the proposed revocations and modifications are due no later than Aug. 18 and the final revocations and modifications will be effective for goods entered or withdrawn from warehouse for consumption on or after Sept. 18.

Surgical Microscopes. CBP is proposing to revoke the eligibility of certain surgical microscopes for duty-free treatment under HTSUS 9817.00.96. CBP explains that patients undergoing treatments with these microscopes are not considered blind or otherwise physically or mentally handicapped for purposes of that provision and that the microscopes are not specially designed or adapted for the benefit of physically or mentally handicapped persons. Rulings NY N249825, NY N246385, and HQ 961705 would be modified, and rulings HQ 561801 and HQ 561940 would be revoked, to reflect this change.

Coconut Water. CBP is proposing to reclassify 100 percent young coconut water, and coconut water concentrate derived from coconut, as juices under HTSUS 2009.89.60 (0.5 cents/liter duty) or HTSUS 2009.90.40 (7.4 cents/liter duty) rather than as flavored waters under HTSUS 2202. CBP states that while it has historically classified coconut water as waters, a coconut is the fruit of a coconut tree and coconut water is therefore a fruit juice. Rulings NY N171621, NY 816865, and NY N128316 would be revoked, and rulings NY N258785 and NY N188787 would be modified, to reflect this change.

Air Mattresses. CBP is proposing to reclassify an inflatable queen-size bed made of polyvinyl chloride with flocking material on top as other inflatable articles under HTSUS 3926.90.7500 (4.2 percent duty) rather than plastic furniture under HTSUS 9403.70.80 (duty-free). CBP explains that these items are pneumatic mattresses and are consequently excluded from classification in heading 9403. Rulings NY N249247 and NY K88969 would be revoked to reflect this change.

Flip Caps. CBP is reclassifying aluminum ferrule/plastic button combinations used as closures for glass vials used as repositories for medicinal products as base metal parts of seals under HTSUS 8309.90.00 (2.6 percent duty) rather than as plastic caps under HTSUS 3923.50.00 (5.3 percent duty). CBP states that the components of this item are classifiable in different headings but neither can be said to impart the item’s essential character. Therefore, under GRI 3(c), the item is classified under the heading that occurs last in numerical order. Ruling HQ H271369 will modify ruling NY N260351 to reflect this change.

Dried Algae Powder. CBP is reclassifying dried algae powder as other dead single-cell microorganisms under HTSUS 2102.20.6000 (3.2 percent duty) rather than as other algae under HTSUS 1212.20.00 (duty-free). Ruling HQ H284445 will revoke ruling NY N128055 to reflect this change.

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