The following proposed revocations and modifications of U.S. Customs and Border Protection classification rulings are included in the Aug. 27, 2025, Customs Bulletin and Decisions. Comments on these proposed changes are due by Sept. 27.
For more information on how to seek or utilize classification and other rulings, please contact ST&R.
Underwater Drones
CBP is proposing to reclassify underwater remotely-operated vehicles as other machines under HTSUS 8479.89.95 (2.5 percent duty) rather than as other vessels under HTSUS 8906.90.0090 (duty-free). Rulings NY N019900 and NY N159975 would be revoked to reflect this change.
The items at issue are submersible ROVs used in construction, military, and oil and gas operations. They are controlled remotely through umbilical cables.
CBP states that these ROVs do not possess the characteristics of “vessels” under HTSUS heading 8906 because they do no float on water, their navigability is limited by the length of their tethers, and they do not appear to be used to transport persons or goods on water.
Backseat Protectors
CBP is proposing to reclassify a vehicle backseat protector as a motor vehicle accessory under HTSUS 8708.99.81 (2.5 percent duty) rather than as an other made-up article under HTSUS 6307.90.9889 (7 percent duty). Ruling NY N283781 would be revoked to reflect this change.
The item at issue is designed specifically to fit the back seat of a motor vehicle and protect the upholstery when a pet is in the back seat. It is composed of quilted microfiber polyester fabric with polyester fill and has a non-slip backing. There are two adjustable straps that fit around the headrests to hold the back portion in place.
Noting a federal court decision holding that an accessory must bear a direct relationship to the primary article it accessorizes, CBP finds that the cover meets this criterion because it is specifically designed to fit the back seat and protect its upholstery.
Spa Covers
CBP is proposing to reclassify spa covers and spa cover lifters as parts of mechano-therapy appliances under HTSUS 9019.10.20 (duty-free) rather than as articles of aluminum under heading 7616.99.5190 (2.5 percent duty) or articles of plastic under HTSUS 3924.90.5500 (3.4 percent duty). Rulings NY N334409 and NY 817807 would be revoked, and ruling NY 817397 would be modified, to reflect this change.
The items at issue are (1) two models of spa cover lifters permanently installed on a spa or hot tub that consist of aluminum pivoting arms and support pieces that attach to plastic bushings and aluminum mounting brackets, (2) a hydraulic spa lift cover that adds a set of hydraulic shocks consisting of stainless steel rods inside an aluminum casing, (3) spa covers made with a vinyl outer shell and a plastic foam core, and (4) a spa cover consisting of a plate of foamed plastics wrapped in multicellular film and then encased within a cover made up of polyvinyl chloride plastics backed with a woven scrim.
CBP explains that (1) the covers are parts of spas/hot buts because they are integral to the functioning of those items (e.g., by allowing them to reach and maintain standard operating temperature while in standby mode and satisfying various efficiency and safety requirements), and (2) the lifters are accessories to spas/hot tubs because they are directly connected to the spa/hot tub’s body and frame the cover to make removing the cover easier.
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