Background

The following proposed revocations of U.S. Customs and Border Protection classification rulings are included in the Aug. 4, 2021, Customs Bulletin and Decisions. Comments on these proposed changes are due by Sept. 3.

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.

Costume Accessory Sets

CBP is proposing to reclassify three costume accessory sets as parts of footwear under HTSUS 6406.90.15 (14.9 percent duty) rather than as festive articles under HTSUS 9505.90.60 (duty-free). Ruling NY M82946 would be revoked to reflect this change.

The sets at issue are composed of a pair of polyester knit gloves and a pair of polyester knit boot covers that accessorize costumes. CBP finds that the boot covers share the same characteristics as leggings and gaiters of heading 6406. While the boot covers are also classifiable as festive articles under heading 9505, CBP states that heading 6406 is more specific because it covers a narrower set of items.

As a result, the boot covers are classifiable under heading 6406. In addition, because neither the gloves nor the boot covers impart the essential character to the sets, the sets must be classified according to GRI 3(c); i.e., under the heading that occurs last in numerical order among the competing headings, which in this case is heading 6406.

Refrigerator Gaskets

CBP is proposing to reclassify a refrigerator gasket as a refrigerator part under HTSUS 8418.99.80 (duty-free) rather than as a composite good containing flexible magnets under HTSUS 8505.19.20 (4.9 percent duty). Ruling NY N300351 would be revoked to reflect this change.

The item at issue is a door gasket consisting of an outer PVC material with a flexible magnetic band insert. It is used in doors of residential and commercial refrigerators. The polymer material allows the gasket to function as a seal and the magnetic insert acts to hold the door shut. The gaskets are imported cut-to-size and shaped to fit a specific refrigerator or freezer.

CBP states that heading 8505 covers part of the overall gasket (i.e., the magnet) but does not cover the entire item at issue. Instead, the gaskets are suitable for sole or principal use with refrigerators of heading 8414 and are therefore properly classified as parts. 

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