The following ruling revocations and modifications are included in the Sept. 16, 2026, Customs Bulletin and Decisions and are effective with respect to goods entered or withdrawn from warehouse for consumption on or after Nov. 15.
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Portable Toilets
CBP is reclassifying child-sized portable toilets as plastic toilet articles under HTSUS 3924.90.56 (3.4 percent duty) rather than as plastic lavatory seats and covers under HTSUS 3922.20.00 (6.3 percent duty). Ruling HQ H336925 will revoke rulings NY N319574, NY M83046, and NY L83440 to reflect this change.
The products at issue include a receptacle for waste, storage compartment, and other details intended to emulate a toilet, such as integrated speakers to produce flushing noises, seats and lids, and support backs. They are explicitly designed to be portable and cannot be connected to water or sewage systems. Some of them include additional functions such as doubling as a stool for a child to stand on or a detachable seat and cover that can be placed on an adult-sized toilet.
CBP had proposed to classify these items in heading 3922 but now states that they are excluded from that heading because they are not designed to be fixed in place or to be connected to sewage or water systems.
Amine Light Stabilizers
CBP is reclassifying two hindered amine light stabilizers as other compound stabilizers under HTSUS 3812.39.60 (6.5 percent duty) rather than as products for rubber processing under HTSUS 2933.69.6030 (3.5 percent duty) or other compound stabilizers (not containing any aromatic or modified aromatic antioxidant or other stabilizer) under HTSUS 3812.39.90 (5 percent duty). The items at issue are used to protect organic polymers from UV-related degradation.
Ruling HQ H314018 will modify rulings NY N063923 and HQ 962731 to reflect this change.
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