The following proposed revocations of U.S. Customs and Border Protection classification rulings are included in the March 23, 2022, Customs Bulletin and Decisions. Comments on these proposed changes are due by April 22.
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.
Car Seat Canopies
CBP is proposing to reclassify canopies for child car safety seats as other seats under HTSUS 9401.99.90 (duty-free) rather than as other made up articles under HTSUS 6307.90.99 (7 percent duty). Rulings HQ 953673 and NY 882039 would be modified to reflect this change.
The items at issue are made of a woven blend of 50 percent polyester and 50 percent cotton fabric and have two elastic straps.
CIT explains that these items are similar to those classified in heading 9401 in a 1995 federal circuit court ruling in that they are designed to fit over the child safety seats, were sold as parts of the seats to which they are attached, and were imported separately from those seats.
CBP is proposing to reclassify one-step stools as plastic household articles under HTSUS 3924.90.56 (3.4 percent duty) or articles of wood under HTSUS 4421.99.97 (3.3 percent duty) rather than as plastic seats under HTSUS 9401.80.2011, 9401.80.2031, or 9401.80.4046 (duty-free), wooden seats under HTSUS 9401.69.8005 (duty-free), or wooden furniture under HTSUS 9403.60.8080 (duty-free). Rulings NY N294603, NY N196451, and NY M84487 would be revoked, and ruling NY N235681 would be modified, to reflect this change.
CBP explains that the step stools are not shaped for use as seating or otherwise designed to be used as seats and do not share in the characteristics of furniture used to equip a private dwelling for rest, relaxation, storage, or display.
CBP is proposing to reclassify sushi ginger as parts of plants prepared or preserved by vinegar or acetic acid under HTSUS 2001.90.6000 (14 percent duty) rather than as parts of plants otherwise prepared or preserved under HTSUS 2008.99.9190 (6 percent duty). Ruling NY N305490 would be revoked to reflect this change.
The product at issue is said to contain approximately 65 percent ginger, 15 percent sugar, 8 percent water, 8 percent salt, and 4 percent spirit vinegar. It will be eaten between different sushi dishes and is used to cleanse the palate. It will be sold to restaurants and packaged in 20 pound
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