The following final revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Aug. 19, 2020, Customs Bulletin and Decisions. These changes will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after Oct. 18.
For more information on how to seek or utilize classification and other rulings, please contact Deb Stern at (305) 894-1007.
Document Holder
CBP is reclassifying a document holder with a note pad and accordion-style coupon holder as a notebook under HTSUS 4820.10.2040 (duty-free) rather than as a container under HTSUS 4202.12.8170 (17.6 percent duty). CBP explains that the role of the notepad in relation to the use of the good is paramount in that the pockets, plastic sleeves, and cover facilitate the ability to keep and carry notes written on the pad or in the notebook. Ruling HQ H188455 will modify ruling NY N069095 to reflect this change.
Garden Spreaders
CBP is reclassifying garden spreaders and handheld spreaders as other machines and mechanical appliances under HTSUS 8479.89.9499 (2.5 percent duty) rather than as other plastic household articles under HTSUS 3924.90.55 (3.4 percent duty). CBP explains that the spreaders have an active mechanical function, unlike the watering cans named as an exemplar in the Explanatory Notes for chapter 39.24. Ruling HQ H306890 will revoke ruling NY F89845 and modify ruling NY K83210 to reflect this change.
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