Background

The following final revocations and modifications of U.S. Customs and Border Protection rulings are included in the Feb. 10, 2021, Customs Bulletin and Decisions. These changes will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after April 11.

For more information on how to seek or utilize classification and other rulings, please contact Deb Stern at (305) 894-1007. 

Automobile Organizers

CBP is reclassifying automobile organizers as insulated food and beverage bags under HTSUS 4202.92.08 (7 percent duty) or travel bags under HTSUS 4202.92.91 (17.6 percent duty) rather than as motor vehicle accessories under HTSUS 8708 (2.5 percent duty). Ruling HQ H287875 will revoke rulings NY L81614 and HQ 950525, and modify rulings NY M80150, NY C89303, and NY A87718, to reflect this change.

CBP is also reclassifying textile backseat automobile organizers as other made-up articles under HTSUS 6307.90.98 (7 percent duty) rather than as motor vehicle accessories under HTSUS 8708. Ruling HQ H312216 will revoke rulings NY N018628, NY J83474, NY H87607, NY G86716, NY H82730, NY G88263, NY G84567, NY 886254, and NY 869451, and modify rulings NY N087915, NY M801150, NY C89303, and NY A87718, to reflect this change.

Piggy Banks

CBP is reclassifying plastic piggy banks as plastic household objects under HTSUS 3924.90.56 (3.4 percent duty) rather than as toys under HTSUS 9503.49.00 (duty-free). CBP explains that the physical features of these banks are not characteristic of a toy, any amusement they provide is incidental to their utilitarian purpose, and they do not promote pretend and role play. Ruling HQ H268403 will revoke rulings NY I87269, NY D84404, NY 816190, NY N005466, NY C85171, and NY L86796, and modify ruling NY L82296, to reflect this change.

Tool Holders

In ruling HQ H097658, CBP indicated that two mandrels with pilot drills are classified as parts of tools for drilling in heading 8207. These items are cylinders made of metal that have an indentation at one end into which a metal drill bit is fitted or around which other metal is fixed so that it may be worked.

CBP has now issued ruling HQ 278181 to modify this ruling to clarify that the mandrels are classified as tool holders for hand tools under HTSUS 8466.10.01 (3.9 percent duty). As a result, they are excluded from heading 8207, which the relevant Explanatory Notes state excludes such goods.

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