In the Feb. 14, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection reclassified various human tissue samples, human fecal specimens, human urine specimens, and other human bodily specimens not prepared for therapeutic or prophylactic uses as animal products not elsewhere specified or included under HTSUS 0511.99.4070 (1.1 percent duty) rather than as collectors’ pieces of anatomical interest under HTSUS 9705.00.0090 (duty-free), other wastes under HTSUS 3825.90.0000 (duty-free), or human substances prepared for therapeutic or prophylactic uses under HTSUS 3001.90.0000 (duty-free). CBP also reclassified extracted human teeth, preserved in formaldehyde, to be used for dental research purposes, as ivory under HTSUS 0507.10.0000 (duty-free) rather than under HTSUS 3001.90.0000.
Among other things, CBP states that “human” is not defined in HTSUS Chapter 5 or elsewhere in the nomenclature or the Explanatory Notes, that nowhere in the EN is there a reference to products derived from human tissue, and that there is “clear precedence” in past rulings for classifying products like those at issue within heading 0511.
Ruling HQ H317142 will revoke rulings NY R03338, NY C80101, NY B80750, NY B82258, and NY N283432, and modify rulings NY 870664 and NY R03056, to reflect these changes, effective with respect to goods entered or withdrawn from warehouse for consumption on or after April 15, 2024.
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.
Copyright © 2024 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.