Background

The following proposed revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Oct. 12, 2022, Customs Bulletin and Decisions. Comments on these proposed changes are due by Nov. 11.

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.

Synthetic Ice Panels

CBP is proposing to reclassify synthetic ice panels as sports equipment under HTSUS 9506.99.2580 (duty-free) rather than as plastic floor tiles under HTSUS 3918.90.1000 (5.3 percent duty). Ruling NY N278463 would be revoked to reflect this change.

The items at issue consist of interlocking tiles manufactured from high-density polyethylene plastic that have been specially formulated to mimic the friction coefficient and glide properties of actual ice skating rinks. They are designed to be mounted together to form an artificial ice skating surface and can be used in any climate, both indoors and outdoors.

CBP states that the panels are engineered and designed for practicing ice hockey while wearing skates and thus meet the “necessary, useful, or appropriate” criteria established by the Court of Appeals for the Federal Circuit for sports equipment.

Window Blind Parts

CBP is proposing to reclassify finished wood slats and wood bottom rails with UV coatings used for window blinds as other articles of wood under HTSUS 4421.99.9880 (3.3 percent duty) rather than as continuously shaped wood under HTSUS 4409.29.9000 (duty-free). Ruling NY N041645 would be modified to reflect this change.

CBP states that its established practice is that continuously shaped wood coated with UV coatings, lacquer, polyurethane, aluminum oxide, acrylic, and the like is precluded from classification in heading 4409 because these coatings fall under the exclusion described in EN 44.09 as wood that is surface worked beyond planning or sanding, other than painting, staining, or varnishing.

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