2019 Rulings and Revocations Summary Bulletins
CBP published notices in the Customs Bulletin revoking or modifying numerous rulings in 2019. These ruling revocations and modifications also apply to “any treatment previously accorded by CBP to substantially identical transactions.” When revoking or modifying a ruling, CBP is required by 19 USC 1625(c) to publish notice of the proposed action, and allow a period—generally one month—for comment before finalizing the action. An importer’s failure to advise CBP of “substantially identical transactions” or of a ruling not identified by CBP in these notices “may raise issues of reasonable care on the part of the importer or its agents for importations of merchandise subsequent to the effective date of this notice.” Rulings CBP revoked or modified in 2019 are as follows:
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Part II: Ruling Revocations and Modifications
Asian Dumplings
| Item: Multiple types of Asian dumplings |
| Previous: Heading 1602, "Other prepared or preserved meat,” or Heading 1605, "Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved." |
| Amended: 1902.20.00, 6.4% “Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni...: Stuffed pasta, whether or not cooked or otherwise prepared.” |
| Reason: The Chapters 16 and 19 Explanatory Notes say "that stuffed pasta is always classified in heading 1902, HTSUS, regardless of the meat’s weight." |
| Modified: HQ 086283 (1990), NY M86459 (2006), NY N100268 (2010), NY 810007 (1995), NY N303010 (2019) |
| New ruling: HQ H199095 |
Absinthe and Pastis Spirits
| Item: “Pernod Absinthe Superieure” and “Ricard Pastis de Marseille” |
| Previous: 2208.70.0030, Free, “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Liqueurs and cordials: In containers each holding not over 4 liters.” |
Amended: 2208.90.7500, Free, “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent
vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Spirits: Other." |
| Reason: “Pernod Absinthe Superieure,” which contains no sugar content, and “Ricard Pastis de Marseille,” which contains under one percent sugar content, do not meet the requisite sugar content to be classified as a liqueur or cordial because they both contain under 2.5 percent sugar content. |
| Modified: NY N304274 (2019), NY N304276 (2019) |
| New ruling: HQ H305105 |
Ceramic Grinding Media
| Item: Ceramic beads that are used in grinding mills to grind marble to a one micron size. |
| Previous: 6909.11.20, Free, “Ceramic wares for laboratory, chemical or other technical uses, of porcelain or china, machinery parts.” |
Amended: 6909.19.5095, 4%, "Ceramic wares for laboratory, chemical or other technical
uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: Ceramic wares for laboratory, chemical or other technical uses: Other: Other.” |
| Reason: The product at issue is composed of vitrified Zirconium oxide and silicon oxide and does not contain clay materials, CBP said. The “porcelain” subheading does not apply and the product is placed in the “other” subheading. |
| Revoked: HQ 962906 (2002), HQ 089007 (1991), NY C88836 (1998) |
| New ruling: HQ H277991 |
Thickened Beverages
| Item: Thickened beverages designed for consumption by persons suffering from dysphagia, a chronic health condition which makes it difficult for a person to swallow. Because of the added thickener, these liquids do not have a normal consistency, but are thicker, with the consistencies of nectar and honey. |
| Previous: Heading 2106, "Food preparations not elsewhere specified or included.” |
| Amended: Heading 2202, “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009.” |
| Reason: The beverages are in a liquid state, and are not so thick as to render them undrinkable. They are intended for hydration and nutrition, but are not “vital food and nutrient source" precluded from classification in heading 2202. The beverages are not dosed, are designed for hydration and don't bear warning labels, so they are not medicinal. |
| Modified: NY N301921 (2019), NY N301923 (2019) |
| New ruling: HQ H303137 |
Headboards, Footboards and Side Rails Imported Separately
| Item: Headboards, footboards and side rails imported in separate shipments |
| Previous: 9403.50.90, free, "Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Beds.” |
| Amended: 9403.90.70, free, “Other furniture and parts thereof: Parts: Other: Of wood.” |
| Reason: Furniture presented disassembled or unassembled is to be treated as assembled furniture, provided the parts are presented together. When unassembled components are imported as separate items, the components are classified separately. |
| Revoked: NY N277888 (2016) |
| New ruling: HQ H285903 |
Plywood
| Item: Plywood panels |
| Previous: 4412.14.0560, Free, “Plywood, veneered panels and similar laminated wood; plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; other, with at least one outer ply of nonconiferous wood, not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or mark."; or 4412.32.3170, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of an enumerated species): Other (than not surface covered)." |
| Amended: 4412.33.57, 8%, “Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.), or walnut (Juglans spp.): Other." |
| Reason: The plywood was actually surface covered on the back ply with a surface covering that is not clear or transparent. |
| Revoked: NY L86523 (2005), NY N027781 (2008) |
| New ruling: HQ H262218 |
Plastic Sheet With a Printed Numeral
| Item: A clear plastic sheet about 7 inches by 3-3/8 inches, printed with the numeral "3" that is formed by printing a black background that leaves the shape of the numeral. The sheet will be used in a light panel assembly that functions as an illuminated address sign. |
| Previous: 3926.90.99, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” |
| Amended: 4911.99.80, free, “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” |
| Reason: Although the numerals are delineated by the absence of the black printing on the clear sheet, the numerals are formed by the printing process. They are not colored or repetitive-design printed (which would exclude them from chapter 49). |
| Modified: NY N254739 (2014) |
| New ruling: HQ H262220 |
Laminated Fabrics
| Item: Face fabric woven China and printed with a pattern (Savoy and Taffeta styles), or jacquard face fabric woven in India (Luna and Dahlia), laminated to a backing woven in Pakistan and an ethylene vinyl acetate adhesive multi-layer film made in Italy. The greige fabrics are sent to England, where they are printed, laminated together with the adhesive film, treated with a non-visible coating, trimmed and cut to width into long rectangular pieces of fabric with right angled corners, for use by manufacturers of window blinds. |
| Previous: The country of origin of the fabric styles identified as Savoy and Taffeta is China, and the country of origin of the fabric styles identified as Luna and Dahlia is India. |
| Amended: The country of origin of all four styles is England. |
| Reason: The face and back fabrics, as well as the adhesive film, pre-existed in essentially the same condition prior to being laminated together in England. The fabrics at issue meet the definition of wholly assembled. Since the fabrics were wholly assembled in England, England is the country of origin. |
| Revoked: HQ H192977 (2012) |
| New ruling: HQ H267054 |
Kayak Seat Backs
| Item: Kayak seat backs for children and for adults, which function as a back rest and are an accessory to a kayak: The seat backs have a polyester textile strap with a clip at each end to secure it to the kayak. |
| Previous: 3926.90.99, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other." |
| Amended: 9404.90.20, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” |
| Reason: The seat backs are not goods of chapter 39 excluded from chapter 94 because they are not pneumatic cushions. Instead they are "similar furnishings" described in heading 9404, and excluded from chapter 39. |
| Modified: NY N181156 (2011) |
| New ruling: HQ H286422 |
Pill Cases
| Item: Pill cases with the outer shipping carton of the pill cases will be marked “Made in China.” After importation the importer will inspect the products and then will send the articles to a pharmaceutical company at which time they will be placed in a package with the pills. |
| Previous: The ultimate purchaser of the pill case is the consumer who receives the case with the pills, so each pill case must be marked with the country of origin. |
| Amended: The ultimate purchaser is the pharmaceutical company, so It is acceptable to mark the outermost container of the pill cases. |
| Reason: Under 19 CFR 134.24(b), when disposable “containers are packed and sold in multiple units,” the “outermost container which reaches the ultimate purchaser” may be marked with the country of origin. The ultimate purchaser of the these pill cases is the pharmaceutical company because they are “the last person in the United States who will receive the article in the form in which it was imported.” |
| Revoked: NY N153956 (2011) |
| New ruling: HQ H303064 |
Steel Tubing
| Item: Steel tubing manufactured in the U.S. then exported to Mexico for powder painting, iron phosphate treatment to inhibit rust, and chemical etching, before being re-imported into the U.S. |
| Previous: The country of origin is the U.S. under the applicable tariff shift rule in the NAFTA marking rules, and the steel tubing is not subject to Section 232 tariffs. |
| Amended: The steel tubing is not substantially transformed in Mexico, so the country of origin is the U.S. and it is not subject to Section 232 tariffs. |
| Reason: When determining the country of origin for purposes of applying current trade remedies under Section 301, Section 232 and Section 201, the substantial transformation analysis is applicable. |
| Revoked: NY N298549 (2018) |
| New ruling: HQ H301494 |
Silicon Wafers
| Item: Anti-reflection coated silicon wafers |
| Previous: 8541.90.00, Free, “Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells, whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof ... Parts.” |
| Amended: 8541.40.60, Free, "Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells, whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof ... Other diodes.” |
| Reason: The subject merchandise are in a state that can convert solar energy into electrical energy, which is the essence of the goods of subheading 8541.40.60, CBP said. |
| Revoked: HQ 957189 (1995) |
| New ruling: HQ H301201 |
3doodler Create Pen Set
| Item: A hand-held 3-dimensional (3D) printer tool. Once the "Create Pen" is heated and the monofilament is loaded into the pen, the user presses and holds down the button for the desired speed and plastic is extruded through the pen’s tip. The plastic hardens upon extrusion. The effect allows the user to draw objects and shapes in 3D either on a surface or in the air. |
| Previous: 8516.79.0000, 2.7%, “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, other electrothermic appliances, other. ” |
| Amended: 8477.80.00, 3.1%, “Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Other machinery... .” |
| Reason: The pen does not meet the description of any of the articles of heading 8516. "We surmise from that ruling’s conclusion that CBP concluded that the Create Pen fit the description of an electrothermic appliance of a kind used for domestic purposes," the agency said. "While it is an electrothermic device, the Create Pen cannot be said to be a domestic device. We recognize that the Create Pen may be used in a domestic environment, but it is may also be used in a commercial environment, and indeed is marketed as being suitable for domestic, commercial, and educational use. Thus, the Create Pen is not an electrothermic appliance for domestic use." |
| Modified: NY N248177 (2013) |
| New ruling: HQ H293445 |
Gloves and a Mitt
| Item: Gloves shaped like the hands of Mickey Mouse, other cartoons, or a werewolf |
| Previous: 9505.90.60, duty-free, “Festive, carnival or other entertainment articles, ....: Other: Other: Other." |
| Amended: 6116.93.88, 18.6% "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Without fourchettes.” |
| Reason: Since the articles involved are either gloves or a mitt, classification in chapter 95 is expressly precluded, said CBP. The articles are instead classified by their constituent material. |
| Revoked: NY B87119 (1997), NY N006668 (2007) |
| New ruling: HQ H261881 |
Hair Trimmers
| Item: Various hair trimmer sets |
Previous: 8510.10.00, Free, “Shavers, hair clippers and hair-removing appliances, with self-contained
electric motor; parts thereof: Shavers.” |
| Amended: 8510.20.90, 4.5%, “Shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof: Hair Clippers.” |
| Reason: The cutting actions are most similar to the cutting actions described in EN 85.10 as that of a hair clipper of subheading 8510.20. |
| Revoked: NY N272219 (2016), NY N273910 (2016), NY N273911 (2016), NY N274044 (2016), and NY N274103 (2016) |
| New ruling: HQ H286686 |
Inflatable Guitar
| Item: A toy rubber musical instrument that, when inflated with air, resembles a six string electric guitar. |
| Previous: 9503.50.0000, Free, “Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof.” |
| Amended: 3926.90.7500, 4.2%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Reason: The guitars don't meet the definition of toys and similar products "are marketed and used as party decorations and favors," said CBP. "Thus, any amusement value provided by the inflatable guitar is incidental to its practical purpose as a party favor or decoration." |
| Revoked: NY J81414 (2003) |
| New ruling: HQ H298843 |
Wood Fence Post Assembly
| Item: Wood fence post bracket assembly, made of steel |
| Previous: 7326.90.8587, 2.9%, “Other articles of iron or steel, other.” |
| Amended: 7318.15.5090, Free, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles. Of iron or steel: Threaded articles: Other screws and bolts, whether or not with the nuts or washers: Studs: Other: Other.” |
| Reason: CBP regards the stud with locknut and the bobbin to be equally essential to the use of the article. As a result, the classification is based on "the heading that occurs last in numerical order among those which equally merit consideration," CBP said. |
| Revoked: NY L83439 (2005) |
| New ruling: HQ H268650 |
Encapsulated Fish Oil
| Item: Fish oil derived from Peruvian anchoveta that is refined, bleached, cold filtrated, deodorized and blended with sunflower oil and vitamin E then shipped to China. In China, the fish oil is filled into soft gelatin capsules. |
| Previous: The fish oil was substantially transformed in China, so China is the country of origin for marking purposes. |
| Amended: The fish oil was not substantially transformed in China, so the country of origin is Peru. |
| Reason: The processing of the fish oil into dosage form as soft gel capsules will not result in a substantial transformation. |
| Modified: NY N287514 (2017) |
| New ruling: HQ H303093 |
Solar Kits
| Item: Solar kits |
| Previous: 8541.40.60, “Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezoelectric crystals; parts thereof: Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Other diodes." |
| Amended: 8501.31.80, "Electric motors and generators (excluding generating sets): Other DC motors: DC generators: Of an output not exceeding 750 W: Generators.” |
| Reason: Sunforce, an importer of the goods, provided evidence that CBP treated the goods as classified under 8541.40.60 on a national basis. As a result, CBP must go through a notice and comment process in order to change the classification. |
| Revoked: CBP's previous treatment for the merchandise. |
| New ruling: HQ H298151 |
TEMS Pocket Network Testing Device
| Item: The TEMS Pocket is a commercially available fully functional cellular phone onto which TEMS network testing software has been loaded. The TEMS software allows a cellular phone to function as a testing tool for telecommunication networks. |
| Previous: Country of origin is Sweden. |
| Amended: Country of origin is China or Malaysia or any other country of manufacture where an article recognizable as a mobile telephone is created. |
| Reason: The software installation "did not substantially transform the use and function of the mobile telephones," CBP said. "Despite the fact that the TEMS software was developed in Sweden and subsequently installed into the mobile telephones in Sweden, the mobile telephones were manufactured in China or Malaysia and became identifiable as such in China or Malaysia." |
| Revoked: HQ H014068 (2007) |
| New ruling: HQ H243924 |
Latex Rubber Boot Covers
| Item: Pull-on, shoe covers made of 100 percent natural latex rubber |
| Previous: 6401.92.9060, 37.5%, “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other.” |
Amended: 6401.99.30, 25%, “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear:
Other: Other: Designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: Designed for use without closures.” |
| Reason: The covers are classifiable in Chapter 64, but they do not cover the ankle, CBP said. |
| Revoked: NY N295514 (2018) |
| New ruling: HQ H303063 |
Plastic Spray Actuators
| Item: Plastic actuators for aerosol sprays. |
Previous: 8424.90.9080, 3.7%, “Mechanical appliances for projecting, dispersing or spraying liquids
or powders, other.” Or 3923.50.0000, 5.3%, "Stoppers, lids, caps and other closures, of plastics." |
Amended: 8424.89.90, 1.8%, "Mechanical appliances (whether or not hand operated) for projecting,
dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” |
| Reason: The subject actuators are designed to be depressed by a finger to exert pressure on a tube that actuates a valve atop an aerosol can to release gas propelled liquid hair mousse and deodorant. Specifically, the actuators are provided for in subheading 8424.89. |
| Revoked: NY 874164 (1992), NY R00270 (2004) |
| New Ruling: HQ H294716 |
Polyester/Rayon Woven Fabric
| Item: Polyester/rayon woven fabric. |
| Previous: 5407.93.2090, 12%, “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, of yarns of different color, other, other, other, other." |
| Amended: 5516.23.00, 8.5%, “Woven fabrics of artificial staple fibers: Containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: Of yarns of different colors." |
| Reason: Under the explanatory notes, "we must add the 8.8% spun polyester to the 45% rayon staple fibers to determine the correct amount of staple fibers in the subject fabric," CBP said. "Since 53.8% of the subject fabric is composed of staple fibers, we must classify the merchandise in Chapter 55." |
| Revoked: NY N015943 (2007) |
| New ruling: HQ H188897 |
Cooked Shrimp
| Item: Frozen shrimp exported from India to Guatemala, where it was thawed, deveined and cooked |
| Previous: The shrimp was substantially transformed in Guatemala, so Guatemala is the country of origin for marking purposes. |
| Amended: The shrimp was not substantially transformed in Guatemala, so the country of origin is India. |
| Reason: The process of cooking shrimp does not substantially transform shrimp because it “does not result in a change in the name, character or use” of the shrimp. |
| Modified: NY N281670 (2017) |
| New ruling: HQ H301495 |
Non-textile Car Covers
| Item: Non-textile car covers |
| Previous: Heading 8708, "Parts and accessories of the motor vehicles of headings 8701 to 8705." |
| Amended: 3926.90.99, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” |
| Reason: The car covers are not a part or an accessory to motor vehicles, CBP said. |
| Revoked: NY 866826 (1991) |
| Modified: NY I89651 (2003) |
| New ruling: HQ H287397 |
Plastic Garment Hangers
| Item: Plastic garment hangers that are reused. |
| Previous: Considered to be instruments of international traffic |
| Amended: Considered not to be instruments of international traffic |
| Reason: The subject garment hangers cannot be classified as IITs because they do not hold the garments during transportation, CBP said. |
| Revoked: HQ H058876 (2009) |
| New ruling: HQ H300587 |
'Thermo Action' Dietary Supplement
| Item: Dietary supplement for weight management |
| Previous: 2101.20.9000, 8.5%, “Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other: Other.” |
| Amended: 2106.90.98, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other.” |
| Reason: The supplement is based on tea extract but includes ingredients that aren't added starches or other carbohydrates, CBP said. |
| Modified: NY N293615 (2018) |
| New ruling: HQ H295066 |
Textile Car Covers
| Item: Textile car covers |
| Previous: 8708.99, 3.1%, “Other parts and accessories of motor vehicles." |
| Amended: 6307.90.98, 7%, “Other made up articles, including dress patterns: Other: Other: Other." |
| Reason: The car cover is not in contact with the car while the car is in use, which means "the car cover is neither a part nor an accessory," CBP said. |
| Revoked: HQ 088040 (1991), NY 864763 (1991) and NY 866826 (1991) |
| New ruling: HQ H260066 |
Fruit Products
| Item: Fruit products containing pineapple and mango with lime juice, and pineapple and banana with lime juice |
| Previous: 2008.97.9094, 14.9% “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Mixtures: Other." |
| Amended: 0813.50.00, 14%, “Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter: Mixtures of nuts or dried fruits of this chapter." |
| Reason: "Upon review, we noted that the pineapple/mango and pineapple/banana fruit products at issue are dried in a drying tunnel," CBP said. Therefore, the goods are dried fruit products. "The pineapple/mango and pineapple/banana fruit products at issue" are considered to be products of Ghana and eligible for duty-free treatment under the African Growth and Opportunity Act," CBP said. |
| Revoked: NY N293259 (2018) and NY N296311 (2018) |
| New ruling: HQ H298338 |
Women's Boots with Fleece-like Lining
| Item: Women's boots with fleece-like lining |
| Previous: 6402.91.4050, 6%, “footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other" |
| Amended: 6402.91.70, 90¢ + 37.5%, "Other footwear with outer soles and uppers of rubber or plastics: Other: Covering the ankle: Other: Other: Other: Valued over $3 but not over $6.50/pair.” |
| Reason: The metal snap buttons are located on the top of the shaft with a connecting snap button located near the mid quarter of the boot. The snap buttons facilitate the folding over of the top half of the shaft exposing the fleece-like textile material while holding the shaft in a cuffed position. This indicates that the snap button feature establishes that the boot is designed and intended to be cuffed. |
| Revoked: NY N196436 (2011) |
| New ruling: HQ H207579 |
Reclining Sofas
| Item: A wood framed reclining sofa |
| Previous: 9401.61.4011, Free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other; Other household." |
| Amended: 9401.61.6011, Free, "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.” |
| Reason: The sofa can accommodate seating for more than one person. |
| Modified: NY N289071 (2017) |
| New ruling: HQ H290176 |
Surgical Trays
| Item: Surgical trays that hold drills during dental surgeries. |
| Previous: 9018.49.8080, Free, “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other instruments and appliances, used in dental sciences, and parts and accessories thereof: Other: Other.” |
| Amended: 7326.90.86, 2.5%, “Other articles of iron or steel: Other: Other: Other: Other.” |
| Reason: The function and purpose of the surgical tray is to hold the drill shanks during dental surgery, but it is not essential and necessary to the functioning and purpose of the drills, CBP said. "Accordingly, we find that the surgical tray is not a part," it said. |
| Revoked: NY N177676 (2011) |
| New ruling: HQ H277654 |
Floor Sinks
| Item: Floor sinks consisting of cast iron basins whose top rims and interior surfaces are coated with porcelain enamel, and whose bases contain apertures covered by aluminum strainers. They are designed for installment directly in floors in kitchens, supermarkets, grocery stores and other “commercial spaces” for the purpose of collecting liquids directed toward them, separating denser material for separate removal, and channeling the collected liquid to the connected drain pipes for disposal. |
| Previous: 7326.90.85 of the 2013 and 2014 HTSUS, 2.9%, “Other articles of iron or steel: Other: Other: Other.” |
| Amended: 7324.90.00, free, “Sanitary ware and parts thereof, of iron and steel: Other, including parts.” |
| Reason: The definition of "sanitary ware” for tariff classification purposes applies to basins, wherever positioned, that collect and facilitate the drainage of organic or inorganic waste for the purpose of preventing the incubation and spread of disease. Sanitary ware of heading 7324 may incorporate components or include accessories made up of “other materials” so long as it “retains the character” of iron or steel. |
| Revoked: NY N259783 (2014), NY N244050 (2013) |
| New ruling: HQ H265069 |
Hard Drive Storage Cases
| Item: Plastic enclosures designed to protect a computer internal hard drive. |
| Previous: 3924.90.5650, 3.4%, “Household articles ... of plastics: other: other ... other.” |
Amended: 3926.90.9990, 5.3%, "Other articles of plastics and articles of other materials of headings 3901
to 3914: Other: Other.” |
| Reason: The case is not strictly used in the household, nor is it even primarily used in the household. It is readily used in the office and is not consistent with the narrow uses contemplated by household articles of heading 3924, CBP said. Since the case is not included in heading 3924, it falls by default into heading 3926, CBP said. |
| Revoked: NY N287024 (2017) |
| New ruling: HQ H296920 |
Women's Sandals
| Item: An open toe/open high heel, sandal with an upper consisting of three straps at the forefoot, mid-foot and ankle. All of the straps have attached loops which allow a thin strap measuring approximately 4 mm to pass through and be tied/wrapped around the ankle and calf. The straps do not cover the ankle. |
Previous: 6402.99.4960, 37.5%, “Footwear with outer soles and uppers of rubber or plastics: other footwear:
other: other: footwear with open toes or open heels: other: other: for women.” |
| Amended: 6402.99.31, 6%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other.” |
| Reason: The upper for the styles of women’s sandals consist of rubber or plastics within the definition provided for those terms in Note 3(a) to Chapter 64, HTSUS, because they are composed of textiles that are coated, covered, or laminated with an external layer of rubber/plastic that are visible to the naked eye, CBP said. "Moreover, this description accounts for over 90 percent of the uppers of these style sandals, because the uppers in both of these styles are comprised of straps, and accessories, which Note 4 to Chapter 64, HTSUS, instructs us to disregard when classifying the merchandise." |
| Revoked: NY N270791 (2015) |
| New ruling: HQ H278605 |
Center Sleeves and End Rings for Coupling Assemblies
| Item: Component parts of a Ford transition coupling. |
| Previous: 7326.90.85, defunct, “Other articles of iron or steel: Other: Other: Other: Other.”; 7325.99.10, free, “Other cast articles of iron or steel: Other: Other: Of cast iron.” |
| Amended: 7307.19.3085, 5.6%, “Tube or pipe fittings of iron or steel: Cast fittings: Other: Ductile fittings: Other.” |
| Reason: Given their structural and functional importance, the sleeves’ contribution to the identity of the couplings is sufficient to give the essential character. |
| Revoked: NY N270588 (2015),NY N097562 (2010) |
| New ruling: HQ H284443 |
Plastic Fillable Containers
| Item: Plastic egg-shaped containers that can be filled with small novelty items or confectionary. |
| Previous: 3924.90.5600, 3.4%, "Other household articles ... of plastics: other: other." |
| Amended: 3926.40.00, 9.6%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.” |
Reason: The fillable containers are designed to facilitate the consumer’s personal transportation and storage of candy, and other small food or non-food items, and are usable at home, in a car, in an office, in a
garden, and in a variety of other locations, CBP said. As a result, the containers are not household articles of plastics within the meaning of heading 3924. |
| Revoked: NY N018731 (2007), NY N013622 (2007), NY N012286 (2007), NY N021076 (2008), NY H86212 (2002), NY N025433 (2008), NY D81320 (1998), NY C83630 (1998), HQ 961700 (1999), and NY N007698 (2007). |
| New ruling: HQ H043742 |
Greek Yogurt Dips
| Item: Three flavors of Sabra brand greek yogurt dips |
| Previous: 0406.10.8400, 10%, “Cheese and curd: fresh (unripened or uncured) cheese, including whey cheese, and curd: other: other: other: other cheese and substitutes for cheese (except cheese not containing cow’s milk, and soft ripened cow’s milk cheese): described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions.” |
| Amended: 2103.90.90, 6.4%, “Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Other: Other: Other” |
| Reason: The dips are "similar to products previous found to be classified in heading 2103 and is within the class or kind of goods used as a sauce," CBP said. |
| Revoked: NY N283364 (2017) |
| New ruling: HQ H285620 |
Wallpaper Strippers
| Item: Wallpaper strippers with electric immersion heaters contained inside a water tank that is connected by a hose to a steam plate. Water is heated in the reservoir, thereby producing steam through the steam plate. |
| Previous: 8516.10.0080, 3.7%, “Other electric water heaters and immersion heaters.” |
| Amended: 8516.79.00, 2.7%, “Other electrothermic appliances of a kind used for domestic purposes; ...: Other electrothermic appliances: Other.” |
| Reason: While the wallpaper strippers contain an immersion element that heats water to produce steam, CBP now believes that the steamers as a whole are not within the scope of subheading 8516.10 because they are not used as a water or immersion heater. While the wallpaper strippers are not clothing steamers, they have the same operating principle of applying steam to fabric, materials, and articles. As a result, the wallpaper strippers are properly classified in subheading 8516.79.00, it said. |
| Revoked: NY 898469 (1994) |
| New ruling: HQ H297833 |
Articles of Soapstone or Steatite
| Item: Whiskey rocks and other products made of soapstone or steatite. |
Previous: 7116.20.4000, 10.5%, “Articles of natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” |
Amended: 6802.99.00, 6.5%, “Worked monumental or building stone (except slate) and articles thereof,
other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially colored granules, chippings and powder, of natural stone (including slate): Other: Other stone.” |
| Reason: Prior to March 2012, the Annex to the explanatory notes to Chapter 71 listed soapstone and steatite as precious or semiprecious stone. Those references have since been deleted and the EN to heading 71.03 excludes steatite. Soapstone is a variety of steatite, CBP said. |
| Revoked: NY N259445 (2013), HQ 958353 (1995), NY 811379 (1995), NY 811779 (1995) NY B86726 (1997), NY H80981 (2001), NY N063856 (2009), NY N156155 (2011), and NY N156975 (2011). |
| New ruling: HQ H250466 |
Plastic Play Food Packaged in a Plastic Backpack
| Item: Subway brand plastic play food packaged inside of a plastic backpack. |
| Previous: 9503.00.00, Free, “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” |
| Amended: Plastic backpack: 4202.92.45, 20%, “[B]ackpacks ...: Other: With outer surface of sheeting of plastics or of textile materials:Travel, sports and similar bags: Other; Plastic play food: 9503.00.00, Free, “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” |
| Reason: While a 2004 Preclassification program ruling said the backpack and the plastic food should be classified together as a retail set, CBP now believes differently. The backpack and toy food are not packaged together to meet a particular need or to carry out a specific activity, which is one requirement for retail sets, CBP said. "The play food is packed very tightly inside of the backpack," the agency said. "Examining the sample in our office, we struggled to fit all of the play food back inside of the backpack after removing it. We take the view that the consumer will likely store the play food in a container other than the instant backpack." There's also no direct connection between the backpack and a consumer pretending to be a Subway sandwich maker, CBP said. |
| Modified: PC K88915 (2004) |
| New ruling: HQ H300680 |
Men's Woven Shirt and Men's Woven Suit
| Item: Men's shirt and suit with magnetic closures. |
| Previous: 9817.00.96, Free, “Other articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.” |
| Amended: Not eligible for duty-free treatment under subheading 9817.00.96 |
Reason: The clothing is not specially designed or adapted for the use or benefit of a specific class of
persons, i.e., the handicapped, to an extent greater than for the use or benefit of the general public, CBP said. The use of magnets does not cause this article to be easily distinguishable from articles useful to non-handicapped persons. |
| Modified: NY N278872 (2016), NY N282688 (2017) |
| New ruling: HQ H300625 |
Electronic Flashing Buttons
| Item: A circular piece of hard plastic with four rapidly flashing LED lights that draw attention to, and illuminate, a decorative expression. |
Previous: 8543.70.9650, 2.6%, “Electrical machines and apparatus...: Other machines
and apparatus: Other: Other: Other: Other.” |
| Amended: 7117.90.7500, Free, “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.”.” |
| Reason: The electronic flashing button features a pin or clip upon which the button is mounted, and is of a type of pin or clip that is routinely affixed to jewelry pins or brooches that are worn on a lapel or shirt. Therefore, the electronic flashing buttons are prima facie classifiable in heading 7117. |
| Revoked: NY N020891 (2008) |
| New ruling: HQ H281923 |
Diamond Wire
| Item: Diamond wires used with diamond wire saws. They are inserted into them and cut through stone. These saw blades are made of a stainless steel wire interior, rings of synthetic diamond mixed with metallic powder and a plastic coating. |
Previous: 8202.99.0000, Free, “Blades for saws of all kinds (including slitting, slotting or toothless
saw blades), and base metal parts thereof: other saw blades, and parts thereof: other (including parts)....” |
| Amended: 6804.21.0080, Free, “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond: Other.” |
| Reason: The subject diamond wire products are a round-shaped instrument, which is not sharp to the touch and has no cutting teeth, and therefore not a blade. |
| Revoked: NY 876359 (1992) |
| New ruling: HQ H277235 |
Raffia Handbags
| Item: Handbags with an outer surface of raffia and a textile-lined storage compartment. |
| Previous: 4602.19.2920, 5.3%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Luggage, handbags and flatgoods, whether or not lined: Other: Handbags.” |
| Amended: 4602.19.2500, 18%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Luggage, handbags and flatgoods, whether or not lined: Of palm leaf: Other.” |
| Reason: Raffia is a type of palm leaf, and is properly classified in the provision for palm leaves. |
| Revoked: NY N261630 (2015), NY N261223 (2015) |
| New ruling: HQ H284742 |
Twistable Colored Pencils
| Item: Twistable colored pencils. The pencils are composed of a clear plastic barrel with a colored lead inserted that is refreshed by twisting the end of the barrel. |
| Previous: 9609.10.0000, 14 cents per gross plus 4.3%, “Pencils ... crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath.” |
Amended: 9608.40.80, 6.6%, “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09: Propelling or sliding pencils: With a mechanical action for extending, or for extending and
retracting, the lead.” |
| Reason: The colored pencils are made of plastic with a lead that is moved forward by a mechanical device -- specifically, by twisting the bottom of the pencil, which moves the attached spring forward, carrying the core with it. This mechanical action places the instant pencils squarely in the “twist” category of mechanical/propelling pencils, classified in heading 9608, CBP said. |
| Revoked: NY R00817 (2004) |
| New ruling: HQ H293295 |
MetaSmart Dry
| Item: MetaSmart Dry, an animal feed supplement that can be mixed into cattle feed that results in an increased production of protein and also milk production of the dairy cow. It is an isopropyl ester of 2-hydroxy4-methylthiobutanoic acid, CAS number 57296–04–5, adsorbed onto silicon dioxide (silica), CAS number 7631–86–9. |
| Previous: 2930.90.91, 3.7% or free (K), "Organo-sulfur compounds: Other: Other: Other.” |
| Amended: 2309.90.95, 1.4%, “Preparations of a kind used in animal feeding: Other: Other: Other: Other: Other.” |
| Reason: The 40% silicon dioxide stabilizer removes the MetaSmart Dry from classification in heading 2930 because it is not necessary for handling and transport. The principal use of the MetaSmart Dry preparation is as an animal feed. Adisseo USA, Inc. itself provides only products and services related to animal feed and nutrition. MetaSmart is marketed, advertised, sold and used as an animal feed. |
| Revoked: HQ H262551 (2016) |
| New ruling: HQ H284810 |
Clothes Steamer
| Item: An electric hand-held clothes steamer with a water reservoir and a cap with ten steam outlet holes. |
| Previous: 8516.10.0080, Free, “Other instantaneous electric water heaters and immersion heaters.” |
| Amended: 8516.79.00, 2.7%, “Other electrothermic appliances of a kind used for domestic purposes; . . .: Other electrothermic appliances: Other.” |
| Reason: Since the primary function of the clothes steamer is the application of steam to fabric and not the heating of water, we find that the clothes steamer is not a water or immersion heater, CBP said. |
| Revoked: NY N258858 (2014) |
| New ruling: HQ H300545 |
Knit Stretch Briefs
| Item: Five styles of briefs described as medical stretch briefs, constructed of a knitted mesh composed of approximately 90% polyester and 10% lycra spandex with elasticized waist and leg openings. The principal application of these products is to hold disposable and reusable absorbent pads for use by adults and children afflicted with permanent or chronic incontinence problems. The briefs are designed and promoted to be washed and reused. |
| Previous: 9817.00.96, free, articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons, other than articles for the blind. |
| Amended: Ineligible for classification in subheading 9817.00.96 becuase they are not articles for the handicapped. |
| Reason: The briefs exhibit no special design or construction elements which distinguish these garments for use, principally or primarily, by individuals suffering from permanent or chronic incontinence. They are substantially similar, if not identical, to pants marketed for use with incontinence pads, feminine pads, or wound dressings. |
| Modified: NY A89600 (1996) |
| New ruling: HQ H297341 |
Bridal Accessories
| Item: Bridal accessories consisting of imitation pearl stamens attached to paper stems. |
Previous: 7116.20.4000, 10.5%, “Other articles of precious or semiprecious stones (natural, synthetic
or reconstructed).” |
| Amended: 6702.90.65, 17%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers foliage or fruit: Of other materials: Other: Other.” |
| Reason: Prior to March 2012, the Annex to the Explanatory Notes for chapter 71 listed talc as a precious or semiprecious stone. The mention of talc was since been deleted. The stamens and stems "falls squarely within the meaning of parts of artificial flowers or foliage," CBP said. |
| Revoked: NY H84824 (2001), NY E80988 (1999) |
| New ruling: HQ H293469 |
Smartphone Accessory
| Item: A smartphone accessory consisting of a keyboard, LCD and trackpad called the Superbook. It closely resembles a traditional laptop personal computer; however, unlike a laptop, the Superbook does not contain a processor, program storage, a speaker or a microphone. The processing and storage of all applications is performed from and stored onto the user’s smartphone. |
| Previous: 8543.70.99, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter: Other machines and apparatus: Other.” |
| Amended: 8543.70.60, free, "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus: Articles designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks.” |
| Reason: The Superbook is an electrical machine designed for connection to telephonic apparatus (i.e., a smartphone). |
| Revoked: NY N282589 (2017) |
| New ruling: HQ H286666 |
Decorative Wooden Nutcrackers
| Item: Decorative wooden nutcrackers shaped like Dorothy from the "Wizard of Oz." |
| Previous: 9505.10.1500, Free, "Festive, carnival or other entertainment articles ... articles for Christmas festivities...Christmas ornaments ... of wood. |
| Amended: 4420.10.0000, 3.2%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” |
| Reason: Nutcrackers from “The Wizard of Oz” are not associated with the Christmas holiday season and their use or display at other times would not be “aberrant.” CBP also "incorrectly concluded that 'non-human' nutcrackers cannot be considered 'festive' articles for tariff classification purposes," it said. |
| Modified: NY I82063 (2002), NY I82064 (2002) |
| New ruling: HQ H143395 |
Men's Jacket
| Item: A men’s cardigan constructed from a bonded fabric consisting of an outer layer of 100% polyester. |
| Previous: 6110.30.3053, 32%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other.” |
| Amended: 6101.30.20, 28.2%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. |
| Reason: The jacket provides additional protection from the weather beyond a sweater, including water resistance and a heavy weight shell fabric, CBP said. |
| Revoked: NY N288630 (2017) |
| New ruling: HQ H296342 |
Solar Panels
| Item: Solar panels that are assembled in China using both Chinese and non-Chinese components |
| Previous: China is the country of origin. |
| Amended: Germany is the country of origin |
| Reason: The polycrystalline solar cells, which constitute the very essence of the solar panels, are entirely manufactured in Germany, CBP said. Solar cells do not lose their identity and become an integral part of the solar panels when they are combined with other components during the processing in China. The solar cells and other components are not substantially transformed by the processing in China, and thus the country of origin of the solar panels is Germany, the agency said. |
| Modified: NY N227976 (2012) |
| New ruling: HQ H298653 |