The following ruling revocations are included in the July 29, 2026, Customs Bulletin and Decisions and are effective with respect to goods entered or withdrawn from warehouse for consumption on or after Sept. 27.
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Foot Warmers
CBP is reclassifying electric foot warmers as other made-up articles under HTSUS 6307.90.98 (7 percent duty) rather than as other electrothermic appliances under HTSUS 8516.79.0000 (2.7 percent duty). Ruling HQ H324253 will revoke ruling NY N253032 to reflect this change.
The products at issue have exterior faces made of 100 percent polyester and come with a four-temperature, 120 volt inline removable controller. They also contain a pocket used to warm feet in either a sitting or standing position.
CBP explains that these items are worn on or about the person and are therefore excluded from HTSUS Chapter 85. CBP further states that the pocketed textile component constitutes the bulk and appearance of the warmers and is indispensable to their function.
Bed Frames
CBP is reclassifying upholstered bed frames as furniture of other materials under HTSUS 9403.89.60 (duty-free) rather than as wooden furniture under HTSUS 9403.50.9045 (duty-free). Ruling HQ H326595 will revoke ruling NY N324930 to reflect this change.
The products at issue are wooden frames covered in manmade fiber fabric, tufted leather, or PVC-coated fabric.
CBP explains that wood does not impart the essential character of these bed frames because they have minimal or no exposed wood. CBP adds that classifying these bed frames according to the underlying wooden material is improper, especially if there are no distinguishable or identifiable parts of that material.
Transducer Arrays
CBP is reclassifying certain transducer arrays as instruments used in medical sciences under HTSUS 9018.19.75 (duty-free) rather than as other electrical machines under HTSUS 8543.70.4500 (2.6 percent duty). Ruling HQ H345915 will revoke ruling NY N319324 to reflect this change.
The items at issue are wearable, portable devices that generate tumor treating fields, which are mild, alternating electric fields delivered through adhesive patches (i.e., the transducer arrays) placed on a patient’s body where a tumor is located. The arrays connect directly to the electric field generator and are made up of hydrogel, mini pads, ceramic disks, flexible circuit boards, and medical tape.
According to CBP, the Explanatory Notes to HTSUS heading 9018 state that this heading covers instruments and appliances that are used only in professional practice and to make a diagnosis, prevent or treat an illness, or operate. They may also make use of electricity, either as motive power or for transmission or as a preventive, curative, or diagnostic agent. CBP finds that the items at issue meet all these criteria.
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