The following final revocations and modifications of U.S. Customs and Border Protection rulings are included in the March 17, 2021, Customs Bulletin and Decisions. These changes will be effective with respect to goods entered or withdrawn from warehouse for consumption on or after May 16.
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. Click here to register for ST&R’s upcoming webinar on the basics of classification.
Cosmetic Containers
CBP is reclassifying empty cosmetic containers with a brush as plastic articles for the conveyance or packing of goods under HTSUS 3923.90.00 (3 percent duty) rather than as brushes under HTSUS 9603.29.4090 (0.2 cents + 7 percent duty), 9603.30.2000 (2.6 percent duty), 9603.30.4000 (duty-free), or 9603.30.6000 (duty-free). Ruling HQ H313938 will revoke rulings NY I82716 and NY D88064 to reflect this change.
The items at issue consist of a hollow molded plastic tube with an applicator brush. When the cap is unscrewed it serves as the brush handle. The tube will be filled with mascara after importation.
CBP explains that HTSUS chapter 39 encompasses all articles of plastics commonly used for the packing or conveyance of all types of products and that the empty containers are thus classifiable in heading 3923 even though the cap includes a brush. Even if resort to GRI 3 is necessary to account for the brush, CBP states that as imported (i.e., empty) the products’ core function is to contain and store cosmetics, which is fulfilled by the containers. CBP notes that the utility of the brushes is not realized until after importation when the products are filled with mascara.
Refinery Modules
CBP is reclassifying two types of prefabricated, interconnecting modules that, following entry, are installed as integrated components in an expansion of a pre-existing oil refinery complex. Ruling HQ H269853 will modify ruling NY N047164 to reflect this change.
CBP states that structures within the meaning of heading 7308 are limited to articles that enclose the persons or objects within them or support the objects or persons atop them, and based on that definition CBP has determined that one model remains classified under HTSUS 7308.90.9590 (duty-free). However, the other two models are separate items that conduct a multitude of functions that go far beyond structural functions. CBP has determined that these models are classified as tubes, pipes, and hollow profiles under headings 7304 or 7306 depending on their construction.
Copyright © 2024 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.