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CBP Classification Rulings on LED Bulbs, Rubber Boots, Kayaks, Cosmetic

Thursday, September 25, 2014
Sandler, Travis & Rosenberg Trade Report

In the Sept. 24, 2014, Customs Bulletin and Decisions, U.S. Customs and Border Protection revoked or modified classification rulings on the following products, effective for merchandise entered or withdrawn from warehouse for consumption on or after Nov. 24.

Product: Botox® cosmetic, an identical chemical compound to Botox® that is approved to be injected into facial muscles to temporarily improve the look of moderate to severe frown lines between the eyebrows.  
Action: Revocation of NY 209720.
New ruling: HQ H227295.
New classification: HTSUS 3002.90.51, toxins (duty-free).
Explanation: This product does not qualify as a beauty product or as makeup.

Product: Light-emitting diode light bulbs.
Action: Revocation of NY N233864, NY N231480, NY N221295, NY N210776, NY N163395, NY N162407 and NY N144675 and modification of NY N119322.
New ruling: HQ H237734.
New classification: HTSUS 8543.70.70, electric luminescent lamps (2 percent duty).
Explanation: The subject light bulbs are electroluminescent devices because passing electric current through them will generate light that cannot be attributed merely to their temperature. Furthermore, they are based on an electroluminescent substance, namely their internal LEDs.

Product: Flimsy pull-on boots made of 100 percent rubber and a sole consisting of a pebbly polyvinyl chloride.
Action: Revocation of PD B80930.
New ruling: HQ H244567.
New classification: HTSUS 6401.92.90, other waterproof footwear (37.5 percent duty).
Explanation: Both the sole and the upper must have an external surface area of over 90 percent PVC to be classified in HTSUS 6401.92.60, but this boot is made entirely of rubber and contains no PVC at all.

Product: Blow-molded kayak made from high-density polyethylene plastic.
Action: Modification of NY N246367.
New ruling: HQ H251131.
New classification: HTSUS 8903.99.05, canoes (duty-free).
Explanation: In 1991 CBP ruled that kayaks are described by the term “canoe” because both are characterized by lightness, maneuverability, versatility, ease of repair, silent operation and relatively inexpensive cost.

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