The following proposed revocations of U.S. Customs and Border Protection rulings are included in the July 31, 2024, Customs Bulletin and Decisions. Comments on these proposed changes are due by Sept. 1.
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.
Pillows
CBP is proposing to reclassify a plush stuffed pillow as a toy under HTSUS 9503.00.00 (duty-free) rather than as a pillow under HTSUS 9404.90.20 (6 percent duty). Ruling NY N306312 would be revoked to reflect this change.
The product at issue is an asymmetrical, oval, plush pillow stuffed with a polyester fiberfill. It is in the likeness of a cheetah but has neither arms nor legs and the head and torso form one body part.
Among other things, CBP states that the general physical characteristics of the item are intended to amuse rather than be utilized as a typical pillow and that the expectation of the ultimate purchaser is to provide a child with a toy they can bond with.
Wine Bottle Carrier
CBP is proposing to reclassify a paper wine bottle carrier as a packing container under HTSUS 4819.20.00 (duty-free) rather than as an article of coated paper under HTSUS 4823.90.86 (duty-free). Ruling NY N077475 would be revoked to reflect this change.
The product at issue is constructed of non-corrugated paperboard and is a lamination of three papers. It holds six 750 milliliter wine bottles and is marketed to retail store clients as packaging for customers who purchase wine.
CBP explains that the box is directly described by EN 48.19 in that it is a container, in the flat in one piece, and is used for the packing, transport, and sale of wine or similar bottled products after it is assembled by folding and slotting.
Oral Hygiene Devices
CBP is proposing to reclassify electromechanical oral hygiene devices as other electromechanical appliances under HTSUS 8509.80.50 (4.2 percent duty) rather than as other mechanical appliances under HTSUS 8424.89.7090 (1.8 percent duty; 2001), 8424.89.00 (1.8 percent duty; 2012), and 8424.89.90 (1.8 percent duty; 2021). Rulings NY N282485, NY H80038, NY N219961, NY N219968, and NY N317507 would be revoked to reflect this change.
The products at issue are designed to remove plaque and food from a user’s teeth by means of a stream of pulsating water. They have water reservoirs of varying sizes and some have attachments that include toothbrush heads, gum massagers, and tongue cleaners.
CBP explains that these items are electromechanical devices because they have self-contained electric motors.
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