In the Nov. 8, 2023, 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U.S. Customs and Border Protection is reclassifying the following products, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Jan. 7, 2024.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.
Car Cleaner
CBP is reclassifying a 3-in-1 car cleaner as a motor vehicle accessory under HTSUS 8708.99.81 (2.5 percent duty) rather than as a brush or squeegee under HTSUS 9603.90.8050 (2.8 percent duty). Ruling HQ H313099 will revoke ruling HQ 952654 to reflect this change.
The product at issue consists of a plastic handle and three interchangeable components: a plastic ice scraper, a foam squeegee with rubber blade, and a bristle brush. Each component may be separately secured to the handle and may be detached by pressing the handle clip.
CBP explains that this item is a motor vehicle accessory because it contributes to the effectiveness and affects the operations of motor vehicles of headings 8701 to 8705 by enabling the removal of ice or snow from their windows, lights, and other parts for better visibility while driving.
CBP also clarifies that this product is not excluded from classification under heading 8708 by Note 2(l) to Section XVII because that note only excludes items that are classified in their entirety under heading 9603, whereas in this case only part of the item is so classified.
Playmats
CBP is reclassifying a plastic playmat as other printed matter under HTSUS 4911.99.8000 (duty-free) rather than as a plastic household article under HTSUS 3924.90.1050 (3.3 percent duty) and a printed playmat as a plastic floor covering under HTSUS 3918.90.1000 (5.3 percent duty) rather than as other printed matter under HTSUS 4911.99.8000 (duty-free). Ruling HQ H328952 will revoke rulings NY N091575 and NY N213371 to reflect this change.
Both playmats are made of polyvinyl chloride foam plastic material. The plastic playmat has a top surface decorated with animation characters, whereas the printed playmat is reversible and both sides are printed with illustrations that depict letters, numbers, and objects.
With respect to the first playmat, CBP states that the printed animation characters form the essential nature and use of the item, which is therefore classified as printed matter. With respect to the second playmat, CBP explains that because it is imported in rolls it is classifiable in heading 3918 and excepted from chapter 49 even if printed with motifs, characters, or pictorial representations that are not merely subsidiary to the primary use of the goods.
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