U.S. Customs and Border Protection has issued the following final revocations and modifications of classification rulings, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Feb. 21 (loungers/fabric) or Feb. 28 (lifts).

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

Floating Pool Loungers

CBP is reclassifying floating pool loungers made of both PVC air bladders and polyester mesh textile fabric as other inflatable articles under HTSUS 3926.90.7500 (4.2 percent duty) rather than as other made-up articles under HTSUS 6307.90.9889 (7 percent duty). CBP explains that these are composite goods and that it is the air bladders that contribute predominantly to their fundamental function and commercial identity.

Ruling HQ H3042978 will revoke rulings NY N270096, HQ H145739, HQ 966929, HQ 965956, NY N179233, NY N042676, and NY M80804, and modify ruling NY N069035, to reflect this change.

Foil Print Fabric

CBP is reclassifying foil print fabric as a textile fabric coated with plastic under HTSUS 5903.90.2500 (7.5 percent duty) rather than as a knitted or crocheted fabric under HTSUS 6004.10.0085 (12.3 percent duty).

The subject item is a heavy knit fabric, foil-printed on one surface with a pattern of small dots arranged in a series of concentric semi-circles in a swirling design reminiscent of a fingerprint’s whorl inside a loop. This fabric is of weft knit construction, composed of 88 percent polyester and 12 percent spandex yarns, and is used for apparel.

CBP states that fabrics that are partially coated or covered with plastic and bear designs that result from that treatment are precluded from classification in HTSUS chapter 59 and that it previously determined that the plastic coating of the fabric at issue constituted dots that formed a pattern. However, CBP now states that this fabric “does not present characteristics which remotely satisfy the definition of a pattern” because there are no individually apparent or visible dots. Instead, the dots are extremely small and closely spaced on the fabric, “creating a solid lame effect or the visual effect of shiny metal or foil.”

Ruling HQ H270911 will revoke ruling NY N267195 to reflect this change.

Vehicle Lifts

CBP is reclassifying two-post asymmetric surface-mounted lifts designed to lift passenger-type vehicles for service as other lifting machinery under HTSUS 8428.90.02 (duty-free) rather than as hoists and jacks under HTSUS 8425.41.00 (duty-free). CBP cites its finding in ruling HQ H310333 that similar items (1) are not hoists because they use platforms or arms to lift the weight of the cargo rather than pulling a load using ropework or chains and a hook and (2) are not jacks because they raise a load more than a short distance.

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Deborah B. Stern
Partner, Advisory Committee

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