In the April 27, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying the following products, effective with respect to goods entered or withdrawn from warehouse for consumption on or after June 26.

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.

Costume Belts

CBP is reclassifying two belts as other clothing accessories under HTSUS 6117.80.95 (14.6 percent duty, if backing fabric is knit) or 6217.10.95 (14.6 percent duty, if backing fabric is not knit) rather than as festive article accessories under HTSUS 9505.90.60 (duty-free).

The belts at issue accompany Santa Claus costumes for adults and children. They are composed of polyester fabric that has been coated, covered, or laminated on the exterior with a polyvinyl chloride cellular plastic. Each incorporates a buckle and grommets for adjusting the belt’s fit.

CBP explains that (1) neither the top nor the pants components of the costumes were classified in Chapter 95 so the belts would not be classified as accessories to an article of heading 9505, (2) the belts are not classifiable as plastic-coated textile fabrics under heading 5903 because the fabric is not present merely for reinforcing purposes, and (3) the belts are not classifiable in Chapter 39 because that chapter excludes textiles and textile articles.

Ruling HQ H249992 will modify ruling NY N025677 to reflect this change.

Adjustable Bed Base

CBP is reclassifying a mechanically adjustable bed base as metal furniture under HTSUS 9403.20.0035 (duty-free) rather than as furniture parts under HTSUS 9403.90.8041 (duty-free) or wooden bedroom furniture under HTSUS 9403.50.9045 (duty-free).

CBP explains that (1) the items at issue are imported as complete articles and are thus not identifiable as parts and (2) their essential character is imparted by their metal components, which predominate by role, weight, and value, rather than by their wooden slats.

Ruling HQ H294085 will revoke ruling NY N244209 and modify ruling NY N284490 to reflect this change.

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