In the Oct. 9, 2024, 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U.S. Customs and Border Protection is reclassifying the following products, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Dec. 9.
For more information on how to seek or utilize classification and other rulings, please contact ST&R.
Sound Amplifiers
CBP is reclassifying hearing amplification devices as other headphones and earphones under HTSUS 8518.30.20 (duty-free) rather than as hearing aids under HTSUS 9021.40.00 (duty-free). Ruling HQ H313006 will revoke rulings NY N283085, NY N166443, NY N025447, and NY D80822 to reflect this change.
The products at issue are intended to be worn as in-ear sound amplification devices and do not require a special prescription. Components of these item include sound amplifiers; microphones; earplugs, earbuds, or tubes to carry sound into the ear; batteries; and storage cases.
CBP states that both hearing aids and personal sound amplification products can improve one’s ability to hear sound and that some of their technology and function is similar. However, hearing aids are sophisticated, highly customized devices tailored to a user’s specific hearing deficits, whereas PSAPs are intended for non-hearing-impaired consumers to amplify sounds in the environment for any number of reasons.
Textile Fabrics
CBP is reclassifying coated or laminated woven textile fabrics of strip of an apparent width not exceeding 5 mm as other textile fabrics impregnated, coated, covered, or laminated with plastics under HTSUS 5903.90.30 (2.7 percent duty) rather than as textile fabrics of manmade fiber impregnated, coated, covered, or laminated with plastics under HTSUS 5903.90.2500 (7.5 percent duty).
Ruling HQ H328910 will revoke rulings NY N325833, NY N250680, NY N250876, NY I80730, NY I88153, NY E86552, HQ 956946, HQ 957915, HQ 957850, NY M82062, NY L88431, and NY L83415, and modify rulings HQ H310928, HQ H305437, NY M87513, NY M83066, NY L87626, NY L85660, NY L80040, NY A85760, NY 889417, NY 892226, and HQ 086130, to reflect this change.
The fabric at issue is tubular laminated fabric constructed wholly of woven polypropylene strip. The purpose of this product is to provide rigidity when placed over corrugated cardboard boxes at food packaging plants.
CBP states that this fabric is not classifiable under the provisions for “of manmade fibers” because it consists of strips of heading 5404, and Note 1 to Chapter 54, which defines the term “manmade fibers” for the entirety of the tariff schedule, states that “[s]trip and the like of heading 5404 or 5405 are not considered to be manmade fibers.” The fabric is therefore classified in the basket provision that provides for fabrics of other fibers.
Pillows
CBP is reclassifying a plush stuffed pillow as a toy under HTSUS 9503.00.00 (duty-free) rather than as a pillow under HTSUS 9404.90.20 (6 percent duty). Ruling HQ H330361 will revoke ruling NY N306312 to reflect this change.
The product at issue is an asymmetrical, oval, plush pillow stuffed with a polyester fiberfill. It is in the likeness of a cheetah but has neither arms nor legs and the head and torso form one body part.
Among other things, CBP states that the general physical characteristics of the item are intended to amuse rather than be utilized as a typical pillow and that the expectation of the ultimate purchaser is to provide a child with a toy they can bond with.
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