The following final revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the July 14, 2021, Customs Bulletin and Decisions. These changes will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after Sept. 12.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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Coral Beads
CBP is reclassifying coral beads for jewelry as worked coral under HTSUS 9601.90.40 (2.1 percent duty), and jewelry with abalone as imitation jewelry under HTSUS 7117.90.90 (11 percent duty), rather than as articles of precious or semiprecious stones under HTSUS 7116.20.0580 (3.3 percent duty) or 7116.20.4000 (10.5 percent duty). CBP explains that within the context of HTSUS classification abalone and coral do not constitute precious or semiprecious stones. Further, the beads are not in the form of jewelry at the time of importation and do not constitute parts of jewelry. Ruling HQ H293170 will revoke ruling NY N285626 and modify rulings NY N123795 and NY N284708 to reflect this change.
Mattress Foundation Covers
CBP is reclassifying textile covers for mattress foundations without springs or wires as other made-up articles under HTSUS 6307.90.9891 (7 percent duty) rather than as furniture parts under HTSUS 9403.90.60 (duty-free). CBP explains that while the covers “undeniably provide the aesthetics to the mattress foundations,” such enhancement “cannot be upheld as an integral part” of the foundations, and the covers are therefore not parts of the foundations. Ruling HQ H281803 will revoke rulings NY N187630 and HQ H254127 and modify rulings NY L81761 and NY L81762 to reflect this change.
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