2020 Rulings and Revocations Summary Bulletins
CBP published notices in the Customs Bulletin revoking or modifying numerous rulings in 2020. 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 2020 are as follows:
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Part II: Ruling Revocations and Modifications
Dec. 30 (Vol. 54, No. 51)
Vehicle Lifts
Item: Two-post vehicle lifts |
Previous: 8425.41.0000, Free, “Built-in jacking systems of a type used in garages.” |
Amended: 8428.90.02, Free, “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery.” |
Reason: The lifts are not hoists because they use platforms or arms to lift the weight of the cargo rather than pulling a load using ropework or chains and a hook. CBP also has a longstanding practice of classifying vehicle lifts under heading 8428, it said. |
Revoked: NY N008193, dated April 5, 2007 |
New ruling: HQ H312164 |
Dec. 23 (Vol. 54, No. 50)
Floating Pool Loungers
Item: Pool float |
Previous: 6307.90.9889, 7%, “Made up textile articles, other.” |
Amended: 3926.90.75, 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: “While the textile mesh component allows the user to sit and recline while afloat, it is the floatation characteristic of the product which distinguishes this product from a chair or recliner,” CBP said. “Absent the performance of the plastic PVC air bladders, the pool lounger could not perform its fundamental function, which is to float. Accordingly, we find that the plastic PVC air bladders impart the essential character of the product as a whole.” |
Revoked: NY N270096, dated Nov. 25, 2015; HQ H145739, dated Nov. 16, 2012; HQ 966929, dated March 23, 2004; HQ 965956, dated Jan. 22, 2003; NY N179233, dated Aug. 26, 2011; NY N042676, dated Nov. 11, 2008; and NY M80804, dated Feb. 6, 2006 |
Modified: NY N069035, dated July 30, 2009 |
New ruling: HQ H304297 |
Foil Print Fabric
Item: Polyester/spandex foil-printed knit fabric from Korea |
Previous: 6004.10.0085, 12.3%, “Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, other.” |
Amended: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
Reason: The shiny metallic coating (of .25mm plastic dots) does not create a pattern or design but instead, consists of features consistent with terms of heading 5903, CBP said. CBP also found the merchandise to be eligible for preferential tariff treatment under the U.S.-Korea Free Trade Agreement. |
Modified: NY N267195, dated Sept. 10, 2015 |
New ruling: HQ H270911 |
Dec. 16 (Vol. 54, No. 49)
Range Extenders
Item: Wi-Fi range extenders |
Previous: 8517.62.0020, Free, “Telephone sets...; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception...: Machines for the reception, conversion, and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Switching and routing apparatus.” |
Amended: 8517.62.0090, Free, “Telephone sets...; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception...: Machines for the reception, conversion, and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
Reason: Wi-Fi range extenders have no intelligence and make no decisions as to where the data goes next. They do not contain a software or firmware routing table and cannot read the network address information in the data packet to determine the specific destination of the data packet. Based on the supplemental information provided and the notion that the range extenders do not act as a switch or a router within the realm of networking terminology, CBP is now of the view that these devices are properly classified under subheading 8517.62.0090. |
Modified: NY N300883, dated Oct. 16, 2018 |
New ruling: HQ H306942 |
Instant Chai Teas
Item: An instant chai tea with three ingredients which are non-originating: matcha green tea from Japan, classified under subheading 0902.10.10; pectin from China or Spain, classified under subheading 1302.20.00; and tara gum from Peru, classified under subheading 1302.20.00, |
Previous: Classified under subheading 2101.20.54, and not eligible for preferential treatment under NAFTA |
Amended: Classified under subheading 2101.20.58, and eligible for preferential tariff treatment under NAFTA |
Reason: Products of Mexico may not be classified under subheading 2101.20.54. The non-originating ingredients undergo the required tariff shift from any other chapter to chapter 21. |
Modified: NY N306886, dated Nov. 18, 2019 |
New ruling: HQ H312440 |
Women's Shoes
Item: Women’s closed toe/closed-heel, above-the-ankle shoes |
Previous: 6404.11.9050, 20% “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.” |
Amended: 6404.19.90, 9%,“Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Other: Valued over $12/pair.” |
Reason: CBP previously did not consider a certain feature that is not indicative of athletic footwear, it said. Although the footwear style at issue has a general athletic appearance and most of the other construction features identifiable with athletic footwear, referenced above, further review shows that due to a certain design feature, this footwear is not properly classified as athletic. |
Revoked: NY N298995, dated Aug. 2, 2018 |
New ruling: HQ H301907 |
Framed Mirrors
Item: A glass mirror with birch wood surrounds and 4 metal brackets designed for affixing to the Elfa standard uprights found in the Elfa Closet System |
Previous: 9403.50.90, free, “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other.” |
Amended: 9403.89.60, free, “Other furniture and parts thereof: Other: Other.” |
Reason: The reflective glass surface of the mirror is the material that is functional to the use of the good, is the major component of the article in size and would impart its essential character. Therefore, the mirror would not be classified in subheading 9403.50. The wood frame does not impart the essential character of the article so it would not be considered wooden furniture. |
Revoked: NY N304224, dated May 29, 2019 |
New ruling: HQ H305460 |
Dec. 9 Customs Bulletin (Vol. 54, No. 48)
Digital Camera Inspection Systems
Item: A portable video system for inspecting difficult-to-access spaces that consists of a camera, monitor, cables, power supply, guidance ball, and guidance sleeve. |
Previous: Heading 8528, Free, “Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.” |
Amended: 8525.80.30, Free, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Television cameras: Other.” |
Reason: As the monitors merely display the captured images, and images recorded on a storage card may be displayed on devices other than the monitor, the monitors do not perform the principal function of the subject inspection systems and their role is subsidiary to that of the cameras, CBP said. “In this regard, we find that the display component of the instant inspection system functions the same as the optical viewfinder or LCD commonly found on digital video cameras of heading 8525.” |
Revoked: NY N107616, dated June 23, 2010, and NY N225535, dated July 26, 2012 |
New ruling: HQ H270703 |
Women's Shoes
Item: Women’s, closed toe/closed-heel, above-the-ankle shoes |
Previous: 6404.19.3960, 37.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women.” |
Amended: 6404.11.90, 20%,“[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12/pair: For women: Other.” |
Reason: CBP said the general appearance is of athletic footwear, and many of the construction features present in athletic footwear. |
Revoked: NY N279073, dated Sept. 30, 2016 |
New ruling: HQ H285615 |
Nov. 18 (Vol. 54, No. 45)
Blood Pressure Monitor
Item: Blood pressure machines consisting of a sleeve made of fabric and an electrical cord leading from the sleeve to a control unit of plastic housing. The machines contain a microphone which picks up the arterial pulsating sound and transforms it into an electrical impulse that controls the operation of the electronic devices in the manometer unit. |
Previous: 9018.90.50, 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 and parts and accessories thereof: Optical instruments and appliances and parts and accessories thereof.” |
Amended: 9018.19.95, 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: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: Other.” |
Reason: The machines utilize electrical components in the performance of this diagnosis, so they are classifiable as electrical diagnostic medical instruments of subheading 9018.19. |
Revoked: HQ 952720, dated Dec. 2, 1992, and NY 884125, dated April 19, 1993 |
Modified: HQ 961998, dated May 7, 1999 |
New ruling: HQ H304293 |
Nov. 11 (Vol. 54, No. 44)
Textile Hanging Shelves
Item: Textile organizers with shelves, stiffened with cardboard and medium density fiberboard, that hang from a locker or closet bar. |
Previous: 9403.89.6020, free, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other”; 9403.89.6015, free, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” |
Amended: 6307.90.9889, 7%, “Other made up articles, including dress patterns: Other: Other: Other.” |
Reason: In order for the subject merchandise to be classified under heading 9403, it must fall under shelved furniture that is designed to be hung, to be fixed to the wall or to stand one on the other. The subject textile goods are not furniture. Rather, they are textile articles for use in the organization of lockers and closets. Lockers and closets are typically already equipped with a rod, shelf, and floor for the storage and organization of articles kept inside them. Hence, collapsible textile cubbies, pockets or shelves are of comparatively minor importance so far as use, comfort, and convenience are concerned. |
Revoked: N293709, dated Feb. 23, 2018, NY N295394, dated April 18, 2018, and NY N298740, dated July 16, 2018. |
Modified: HQ 961998, dated May 7, 1999 |
New ruling: HQ H206079 |
Notebooks With Gel Pens
Item: A 6.2” x 6.2”, 352-page notebook in various colors that resembles a 2” x 2” LEGO brick. The notebook has an embedded LEGO brick located in the back inside cover with a LEGO gel pen attached by the gel pens’ embedded LEGO brick. |
Previous: 4820.10.4000, free, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other.” |
Amended: 4820.10.2060, free, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon set: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other.” |
Reason: The subject merchandise is a bound notebook |
Revoked: NY N306048, dated Sept. 24, 2019 |
New ruling: HQ H309572 |
Machine Covers
Item: Disposable fleece covers for the Danniflex (CPM 460) machine, which is a passive motion exerciser used in hospitals for simultaneously flexing the hip and knee joints of a human leg |
Previous: 9019.10.20, free, “Mechanist appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Mechano-therapy appliances and massage apparatus; parts and accessories thereof.” |
Amended: 6307.90.98, 7%, “Other made up articles, including dress patterns: Other: Other: Other.” |
Reason: The fleece covers are not a part or accessory because they aren't necessary for the function of the machines and do not affect the machines' operation. |
Revoked: HQ 966911, dated April 1, 2004; and NY N051743, dated Feb. 20, 2009 |
Modified: HQ H283893, dated Nov. 15, 2019 |
New ruling: HQ H308383 |
Nov. 4 (Vol. 54, No. 43)
Network Access Point Device
Item: Dual band gigabit ceiling mount access point |
Previous: 8517.62.0020, Free, “Telephone sets...; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception...: Machines for the reception, conversion, and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Switching and routing apparatus.” |
Amended: 8517.62.0090, Free, “Telephone sets...; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception...: Machines for the reception, conversion, and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
Reason: “To be classified as switching or routing apparatus, the devices must perform switching or routing themselves and not merely rely on an external switching or routing device,” CBP said. “Based on the supplemental information provided and the notion that the access points concerned do not act as a switch or a router within the realm of networking terminology, CBP is now of the view that these three access points ... are properly classified under subheading 8517.62.0090.” |
Modified: NY N301462, dated Nov. 20, 2018 |
New ruling: HQ H304471 |
Wireless Network Expansion Equipment
Item: A system for extending a wireless network consisting of two units: a base unit that connects to a user’s router via an Ethernet cable, and which is then plugged into a household electrical outlet, and a remote unit that connects to a user’s end use device and is plugged into a different household electrical outlet. The home’s internal power lines are used to carry the signal and expand the network coverage. |
Previous: 8517.62.0020, free, “Telephone sets...; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception...: Machines for the reception, conversion, and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Switching and routing apparatus.” |
Amended: 8517.62.0090, free, “Telephone sets...; other apparatus for the transmission or reception of voice, images or other data...: Other apparatus for transmission or reception...: Machines for the reception, conversion & transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
Reason: Unlike a router or a switch, the network extenders have no intelligence and make no decisions as to where the data goes next. They do not contain a software or firmware routing table and cannot read the network address information in the data packet to determine the specific destination of the data packet |
Revoked: NY N300884, dated Oct. 16, 2018, and NY N304478, dated June 10, 2019 |
New ruling: HQ H307923 |
Oct. 28 (Vol. 54, No. 42)
Walking Poles
Item: Walking poles made of carbon fiber and fiberglass shafts that feature handgrips with straps; the end of the poles are fitted with steel or rubber tips and have baskets to prevent the poles from sinking into soft ground or snow |
Previous: 9506.99.60, 4%, “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other.” |
Amended: 6602.00.00, 4%, “Walking-sticks, seat-sticks, whips, riding crops and the like.” |
Reason: The common commercial meaning of the term “walking sticks” includes “walking poles.” The walking poles at issue fall within the common commercial meaning of “walking sticks” and are therefore are provided for by name in heading 6602. |
Revoked: NY N016801, dated Sept. 24, 2007 and NY N010380, dated May 8, 2007 |
Newew ruling: HQ H262581 |
Oct. 21 (Vol. 54, No. 41)
Hand Sanitizer
Item: Alcohol-based hand sanitizers |
Previous: 3824.99.92, 5%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other.” |
Amended: 3808.94.50, 5%, “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packing for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Disinfectants: Other.” |
Reason: Heading 3808 specifically provides for disinfectants. Alcohol in sufficient concentration destroys or irreversibly inactivates undesirable bacteria, viruses or other micro-organisms. All of the hand sanitizers contain significant amounts of alcohol, usually ethyl alcohol. Additionally, in accordance with Section VI note 2, disinfectants put up for retail sale are to only be classified in heading 3808 and in no other heading of the tariff schedule. |
Revoked: NY N311037, dated April 7, 2020; NY N304365, dated May 21, 2019; NY N303248, dated March 16, 2019; NY N242763 dated, July 3, 2013; NY N233860, dated Nov. 6, 2012; NY N032988 dated, Aug., 8, 2008; and NY L89057, dated Jan. 2, 2006 |
New ruling: HQ H310592 |
Oct. 14 (Vol. 54, No. 40)
Disposable Bibs, Changing Pads and Potty Toppers
Item: Sets containing disposable bibs, disposable potty toppers, and disposable changing pads, constructed of a top layer of 24 grams per square meter (gsm) of polypropylene, a middle layer of 27 gsm of paper, and an outer plastic layer of 25 gsm polyethylene |
Previous: 9619.00.11, free, “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Of paper pulp.” |
Amended: 4818.50.00, free, “as articles of apparel and clothing accessories of paper pulp, paper, cellulous wading or webs of cellulose fibers”; and 4818.90.00, free, “as other articles of paper pulp, paper, cellulous wading or webs of cellulose fibers.” |
Reason: Articles of heading 9619 absorb bodily fluids and fit snuggly to the human body. The disposable bibs, potty toppers and changing pads lack a snug fit, and aren't designed to absorb large amounts of bodily fluids. The bibs, potty toppers and changing pads are composite goods composed of three different materials. Paper comprises the highest percentage by weight and the absorption it provides contributes the most important role in relation to the use of the goods |
Revoked: NY N243080, dated Dec. 19, 2013; and NY N256859, dated Sept. 26, 2014 |
New ruling: HQ H291001 |
Oct. 7 (Vol. 54, No. 39)
Ceramin Mineral Board
Item: Ceramin mineral board comprised of natural talc mixed with thermoplastic, plus minor amounts of ink and lacquer, measuring approximately 1.28 meters long by 1.3 meters wide by 3 to 5 mm thick, designed for residential and commercial flooring and wall paneling. |
Previous: 6810.19.14, 9%, “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: Other: Floor and wall tiles: Other.” |
Amended: 6815.99.40, free, “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Other articles: Other: Other.” |
Reason: Because the polymer binder is agglomerated with mineral rather than stone, the Ceramin Mineral Board cannot be classified in heading 6810. |
Revoked: NY N287603, dated Oct. 12, 2017 |
New ruling: HQ H298313 |
Sept. 30 (Vol. 54, No. 38)
Reversible Comforters
Item: Reversible, dyed and printed 100% polyester comforter |
Previous: The country of origin of the comforter is India, the country in which the fabric comprising the good was dyed and printed and underwent two or more of the required finishing operations. |
Amended: China is the country of origin. |
Reason: The previous analysis doesn't apply because “the dyeing and printing are mutually exclusive processes,” CBP said. Because the fabric is either dyed or printed, not both, a tariff-shift rule exception doesn't apply. “As the fabric comprising the subject comforters is manufactured in China, the country of origin is China,” the agency said. |
Revoked: NY N306605, dated October 25, 2019 |
New ruling: HQ H309368 |
Insulated Pizza, Grocery and Food Delivery Bags
Item: Pizza delivery bags, food delivery bags and grocery delivery bags that are reusable, insulated, and designed precisely to maintain the temperature of food and beverages during transport |
Previous: 6307.90.98, 7%, “Other made up articles, including dress patterns: Other: Other.”; 3923.29.00, 3%, “articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of other plastics.”; or 3923.10.90, 3%, “articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles; Other.” |
Amended: 4202.92.08, 7%, “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastics or of textile materials: Insulated food or beverage bags: With outer surface of textile materials: Other.” |
Reason: In 2003, the language of heading 4202 was amended by statute to specifically include insulated food or beverage bags. Since language was specifically included in 2003 to include insulated food or beverage bags, CBP rulings from 2003 on properly classify insulated food or beverage bags in heading 4202. |
Revoked: HQ 967177, dated July 22, 2004; NY N020627, dated Dec. 11, 2007; NY N243289, dated July 16, 2013; NY N261656, dated March 11, 2015; and NY N260407, dated Jan. 21, 2015 |
New ruling: HQ H304836 |
Alloy Steel Pipes
Item: Alloy steel pipes |
Previous: 7304.59.2055, 7304.59.2060, and 7304.59.2070, Free, “Other tubes and pipes suitable for use in boilers, superheaters, etc. broken out by wall diameter.” |
Amended: 7304.59.2030, Free, “Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: Other, of circular cross section, of other alloy steel: Other: Other: Suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters: Of heat-resisting steel.” |
Reason: CBP said the pipes are not classifiable in the “other” than heat-resisting steel subheadings of 7304.59.2055, 7304.59.2060, or 7304.59.2070. The pipes meet the industry standard and definition for heat-resisting steel. “The properties of the pipes indicate that the products are actually, practically, and commercially fit for use in boilers, etc., and that even if the products are not chiefly used in that way, there is more than evidence of a casual, incidental, exceptional, or possible use,” CBP said. |
Revoked: NY N303737, dated April 26, 2019, and NY N303738, dated April 26, 2019 |
New ruling: HQ H305822 |
Mineral Oil-based Lubricant
Item: A universal high-performance grease developed for friction points subject to high loads and mixed friction conditions |
Previous: 2710.19.4000, 1.3 cents per kilogram plus 5.7%, “Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils: Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: ... Lubricating oils and greases, with or without additives: Greases: Other.” |
Amended: 2710.19.3500, 5.8%, “Other: Lubricating oils and greases, with or without additives: Greases: Containing not over 10 percent by weight of salts or fatty acids of animal (including marine animal) or vegetable origin.” |
Reason: The lubricant contains no animal or plant-based components, nor salts of fatty acids of animal or vegetable origin. |
Modified: N237898, dated February 28, 2013 |
New ruling: HQ H289346 |
Nonwoven Wipes
Item: Pre-moistened nonwoven wipes used for cleansing the skin |
Previous: 3401.19.00, Free, “Soap; organic surface-active products and preparations for use as soap... whether or not containing soap; organic surface-active products and preparations for washing the skin,... nonwovens, impregnated, coated or covered with soap or detergent: Other.”; or 3401.30.50, Free, “... Organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other.”; or 3402.20.5100, Free, “Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other.” |
Amended: 3401.11.50, Free, Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent; For toilet use (including medicated products): Other.”; or 3401.19.00, Free, “Soap; organic surface-active products and preparations for use as soap... whether or not containing soap; organic surface-active products and preparations for washing the skin,... nonwovens, impregnated, coated or covered with soap or detergent: Other.” |
Reason: All of the wipes in this case besides the pet wipes, whether used for personal cleaning, personal grooming, cleaning a baby, or the removal of make-up, involve the grooming and washing of a person. |
Revoked: NY N301154, NY N300856, NY N303558, NY N290033, NY J89299, NY J87912, NY N236829, NY J87145, NY F88830, NY 810044 and NY N242165 |
Modified: NY N285765 |
New ruling: HQ H303126 |
Sept. 2 (Vol. 54, No. 34)
Novelty Backpacks
Item: Textile backpacks representing characters. |
Previous: 4202.92.30, 17.6%, as a backpack |
Amended: 4202.92.30, 17.6%, as a backpack, but for different reasons. |
Reason: Heading 4202 describing backpacks of textile materials is more descriptive of the articles being classified. The backpacks are not classfiable under two or more subheadings. |
Modified: HQ 081729, dated Feb. 16, 1990, and HQ 958308, dated Nov. 7, 1995 |
New ruling: HQ H305441 |
Neck Tie
Item: A man’s neck tie with an outer shell composed of 55% linen and 45% silk woven fabric; interlinings composed of 63% cotton, 20% wool and 17% viscose; and a lining composed of 57% polyester and 43% viscose. The outer shell is 55%, the interlining is 30% and the lining is 15% of the weight of the tie. |
Previous: 6215.10.00, 7.2%, “Ties, bow ties and cravats: Of silk or silk waste.” |
Amended: 6215.90.00, 5%, “Ties, bow ties and cravats: Of other textile materials.” |
Reason: The outer shell contributes the most to the overall look and feel of the neck tie, so the essential character of the neck tie is imparted by the outer shell, which is composed of 55% linen and 45% silk fabric. Since linen predominates by weight over silk, for tariff classification purposes the tie at issue is a tie composed of linen. |
Revoked: NY N284136, dated March 31, 2017 |
New ruling: HQ H304240 |
Rain Gauges
Item: Graduated glass and plastic tubes that are open at the top, designed for use as measuring devices to catch and monitor rainfall |
Previous: 3924.90.56, 3.4%, “Other household articles...of plastics: other: other...other.”; or 7020.00.60, 5%, “Other articles of glass: Other.” |
Amended: 9015.80.80, free, “Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Other instruments and appliances: Other: Other.” |
Reason: Goods classifiable in heading 9015 are excluded from classification in chapters 39 and 70. The rain gauges are not “capacity measures” excluded from chapter 90 because a capacity measure, such as a kitchen measuring spoon, is used to measure out a specific volume of a substance. |
Revoked: NY N296613, NY K81163, NY K80012, NY H88046, and NY G81419 |
New ruling: HQ H308673 |
Aug. 19 (Vol. 54, No. 32)
Document Holders with Note Pad
Item: Expandable document organizers constructed with an outer surface of man-made textile material and a retractable paper notepad |
Previous: 4202.32.9550, 17.6%, “Articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers.” |
Amended: 4820.10.2040, duty free, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other note books with dimensions of 152.4–381 mm (6” - 15”), inclusive (small side) X 222.5–381 mm (8.75” -15”), inclusive (large side).” |
Reason: The article’s use was centered on the memorandum pad of heading 4820 and the other features served merely to enhance the ability to provide a convenient and organized method by which to take notes, CBP said. |
Modified: NY N069095 (2009) |
New ruling: HQ H188455 |
Garden Spreaders
Item: Garden spreader made of plastic with a rotary handle that is turned by the operator to spread the seeds |
Previous: 3924.90.5500 3.4%, “Other household articles...of plastics: other, other.” |
Amended: 8479.89.9499, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof; Other machines and mechanical appliances: Other: Other: Other.” |
Reason: The “mechanical rotary function of the instant merchandise is described in heading 8479 as an individual function of a machine or mechanical appliance,” CBP said. “As such, it is described in subheading 8479.89.9499 as 'an other mechanical appliance' and cannot be classified under chapter 39.” |
Revoked: NY F89845, dated Aug. 2, 2000 |
Modified: NY K83210, dated March 5, 2004 |
New ruling: HQ H306890 |
Aug. 5 (Vol. 54, No. 30)
Food Mills
Item: Electric salt and pepper grinders |
Previous: 8210.00.000, 3.7%, “Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.” |
Amended: 8509.40.00, 4.2%, “[E]lectromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Food grinders, processors and mixers; fruit or vegetable juice extractors.” |
Reason: The grinders are not hand-operated. |
Revoked: NY N254846, dated July 9, 2014 and NY N254844, dated July 22, 2014 |
New ruling: HQ H257788 |
July 29 (Vol. 54, No. 29)
Canned Cod Liver
Item: Canned cod liver in its own oil, composed of cod liver, oil and salt. |
Previous: 1604.19.32, 4%, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Other (including yellowtail): In airtight containers: In oil: Other.” |
Amended: 1604.20.60, free, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Other, Other.” |
Reason: Because the cod liver is an organ or edible offal of the cod fish, it is not classifiable as a whole fish or as a piece of a fish. |
Revoked: NY N290443, dated October 13, 2017 |
New ruling: HQ H293862 |
Mobile Telephone Accessory With Integrated Image Display Screen
Item: A mobile telephone protective case with integrated image display screen that displays black and white photographs and illustrations as well as calendars, mobile boarding passes, digital movie tickets and maps that are transmitted from an iPhone to the popSLATE’s screen via Bluetooth wireless transmission protocol. |
Previous: 8543.70.99, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: 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 case is an electrical apparatus designed for connection to telephonic apparatus. |
Revoked: HQ H275685, dated Aug. 3, 2017 |
New ruling: HQ H293862 |
Wireless Speakers
Item: Sonos speakers |
Previous: 8517.62.0050, Free, “Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
Amended: 8518.22.00, Free but subject to Section 301 tariffs, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof; Other machines and mechanical appliances: Other: Other: Other.” |
Reason: Where the principal function of a device such as a loudspeaker is not to connect to the source of a signal, but rather to convert such signal into sound, such a device functions as a loudspeaker of heading 8518. CBP's previous classifications didn't take into consideration the loudspeaker functions. |
Revoked: NY N194496 (Dec. 28, 2011), NY N083076 (Nov. 19, 2009) and NY N234397 (Nov. 15, 2012) |
New ruling: HQ H310177 |
July 8 (Vol. 54, No. 26)
Rigid Plastic Coolers
Item: Multiple types of plastic coolers |
Previous: Heading 9403, “Other furniture and parts thereof,” or heading 3923, “an article for the conveyance or packing of goods, of plastics,” or heading 3924, “tableware, kitchenware...of plastics.” |
Amended: 4202.12.2120, 20%, “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics: Trunks, suitcases, vanity cases and similar containers: Structured, rigid on all sides.” |
Reason: The subject merchandise is “of the same kind” as the enumerated articles in heading 4202, as it is used by consumers to store, organize, and protect (through insulation) food and beverages, while traveling, CBP said. “Additionally, coolers and the enumerated articles share physical characteristics; they are rectangular containers with hinged tops and a single compartment for storing specific items, such as food, beverages, clothes, a specific musical instrument, etc.” |
Modified: NY N285560, dated May 2, 2017 |
Revoked: HQ 085323, Sept. 14, 1984, NY N024773, dated April 11, 2008, NY N259674, dated Dec. 12, 2014, NY N262814, dated April 9, 2015, NY N263691, dated April 29, 2015, and NY N276904, dated July 22, 2016 |
New ruling: HQ H305292 |
Metal Lunch Boxes
Item: Metal lunch boxes |
Previous: 7326.90.1000, Free, “Other articles of iron or steel: Other: Of tinplate.” |
Amended: 4202.19.0000, 20%, “[t]runks, suitcases, vanity cases, attache cases, briefcases school satchels and similar containers: Other.” |
Reason: CBP erroneously applied Explanatory Notes language that excluded “tool boxes, not specially shaped or internally fitted for their tools” from heading 4202. “We do not believe this EN language should have been applied to lunch boxes,” it said. |
Revoked: HQ 965555, dated August 12, 2002; HQ 967931, dated April 21, 2006; HQ 966836, dated April 1, 2004; HQ 965554, dated August 12, 2002; HQ 963339, dated April 19, 2002; HQ 965063, dated April 12, 2002; HQ 963647, dated April 12, 2002; NY H88277, dated April 26, 2002; NY N150496, dated March 18, 2011; NY N104149, May 20, 2010; NY I82546, dated June 7, 2002 |
Modified: HQ 963670, dated April 12, 2002, and HQ 963539, dated April 12, 2002 |
New ruling: HQ H275864 |
July 1 (Vol. 54, No. 25)
Men's Shoes
Item: Men’s closed-toe, closed-heel, casual slip-on shoe with a foxing-like band. |
Previous: 6404.19.3940, 37.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men.” |
Amended: 6404.19.9030, 9%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except ... footwear having foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: Valued over $12/pair, For men.” |
Reason: The shoes have a foxing-like band, CBP said. Upon review of the new information provided along with an assessment of the two samples submitted, CBP now says it incorrectly determined that the shoe did not have a foxing-like band. |
Modified: NY N285624 (2017) |
New ruling: HQ H299500 |
Steel Doctor Blades in Coils
Item: Steel doctor blades intended to be used as parts for printing presses |
Previous: Uncoated PS1 steel doctor blades in coils and in widths of less than 600 mm: 7212.50.0000, free, “Flat-rolled products or iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated: Otherwise plated or coated.” Uncoated PS1 steel doctor blades in coils and in widths of 600 mm or more: 7210.90.9000, free, “Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Other: Other: Other.” PS INOX steel doctor blades in coils and in widths of less than 600 mm: 7220.90.00, free, “Flat-rolled products of stainless steel, of a width of less than 600 mm: Other.” PS INOX steel doctor blades in coils and in widths of 600 mm: 7219.90.00, free, “Flat-rolled products of stainless steel, of a width of 600 mm or more: Other.” |
Amended: PS1 steel doctor blades in coils and in widths of less than 600 mm: 7211.90.0000, free, “Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, not clad, plated or coated: Other.” Uncoated PS1 steel doctor blades in coils and in widths of 600 mm: 7209.90.0000, free, “Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated: Other.” PS INOX steel doctor blades in coils and in widths of less than 600 mm: 7220.90.0060, free, “Flat-rolled products of stainless steel, of a width of less than 600 mm: Other: Other: Containing less than 15 percent by weight of chromium.” PS INOX steel doctor blades in coils and in widths of 600 mm or more: 7219.90.0060, free, “Flat-rolled products of stainless steel, of a width of 600 mm or more: Other: Other: Other: Containing less than 15 percent by weight of chromium.” |
Reason: The company that requested a request for reconsideration provided more information about the materials, CBP said. |
Modified: NY N301037 (2018) |
New ruling: HQ H303128 |
June 24 (Vol. 54, No. 24)
Textile Covered High-Density Fiberboard Boxes
Item: Textile covered storage boxes |
Previous: 6307.90.9889, 7%, “Other made up textile articles, other.” |
Amended: 4420.90.6500, free, “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: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Lined with textile fabrics.” |
Reason: The high-density fiberboard, not the textile fabric, gives the essential character as a box, CBP said. |
Modified: NY N302855(2019) |
New ruling: HQ H305320 |
Instant Coffee Mixes
Item: Instant coffee mixes containing creamer, sugar, cane sugar, milk powder, instant soluble coffee powder, mixed nuts powder, maltodextrin, colostrum and coffee powder |
Previous: 2101.11, “Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Extracts, essences and concentrates:” |
Amended: 2101.12, “Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee.” |
Reason: The term “preparation” in subheading 2101.12 covers coffee or tea products which include sugar, milk, etc., so the product is not classifiable as instant coffee of subheading 2101.11. |
Revoked: NY N303841 (2019) |
New ruling: HQ H303080 |
June 17 (Vol. 54, No. 23)
Evaporated Creamer
Item: Evaporated creamer composed of milk, palm oleins, maltodextrin, emulsifier, stabilizers, vitamins A and D3, packed in cans with a net weight of 170 grams, 390 grams, and 400 grams, respectively |
Previous: 1901.90.6100, 16%, “Food preparations of goods of headings 0401 to 0404, not containing cocoa. ... : Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” |
Amended: 1901.90.9195, 6.4%, “Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” |
Reason: The evaporated creamer only contains 5.4 percent of the non-fat milk solids, so it does not meet the requisite milk solid content to be classified as a dairy preparation containing over 10 percent of weight of milk solids. |
Revoked: NY N305031 (2019) |
New ruling: HQ H305298 |
May 27 (Vol. 54, No. 20)
Alfa Romeo Automobile
Item: 1937 Alfa Romeo |
Previous: 9705.00.0070, free, “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Archaeological, historical, or ethnographic pieces.” |
Amended: 8703.23.0190, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines; Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: Used.” |
Reason: The car was not owned or driven by a famous person or of historical interest, CBP said. The automobile has no connection with a historic car race. Merely being produced in a small quantity or being of a certain age is not sufficient to make an article eligible for classification in heading 9705. |
Revoked: NY N278756 (2016), NY N281521 (2016) |
New ruling: HQ H307522 |
April 1 (Vol. 54, No. 12),
Drink Mixes
Item: Various types of drink mixes that are imported in the form of a powder. Water is added post-importation to turn the mixes into beverages. |
Previous: 1701, “Cane or beet sugar and chemically pure sucrose, in solid form,” or 1702, “Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel.” |
Amended: 2106, “preparations for human consumption.” |
Reason: The subject drink mixes do not have the character of sugar of Chapter 17, CBP said. “It is undisputed that they are not pure or raw sugar.” Also, “[a]s imported, they only require the addition of water to become a complete beverage,” which means “they are not mere sweeteners and fall outside the scope of headings 1701 and 1702.” The drink mixes are deliberately mixed preparations for human consumption in that they are intended to be drunk as beverages, the agency said. “Thus, they are similar to the exemplars of heading 2106.” |
Revoked: HQ 963668; HQ 964497; HQ 967563; NY 805860; NY 807382; NY 806349; NY 807225; NY A81526; NY B83306; NY B86542; NY D80530; NY D83344; NY D83345; NY F89359; NY H82031; NY H85600; NY L82138; NY N015991; NY N019259; NY N042679; NY N045475; NY N073508; and NY R01312 |
Modified: NY 818773, NY B86441, NY G89465, NY L88611, NY A86301, NY C82414, NY C82415, NY G86167, NY I87369, NY R01313, and NY N158039 |
New ruling: HQ H157219 |
Garments With Overlays
Item: Knit pullover garments with woven fabric overlaid fronts |
Previous: 6110.11.00, 16% “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool." |
Amended: The subheading remains the same but is based on a different analysis. |
Reason: The silk overlays were simply decorative trimmings and, therefore, should be disregarded in the classification of the merchandise. The garments are classified based on the knit fabric pursuant to General Rule of Interpretation 1 rather than GRI 3. |
Modified: HQ 950007 (1991), HQ 960960 (2001), NY N257834 (2014), NY N257469 (2014), NY N243946 (2013), NY N242436 (2013), NY N235714 (2012), NY N208296 (2012), NY N173438 (2011), NY N138899 (2011), NY N138900 (2011), NY N043115 (2008) |
Revoked: NY N255267 (2014), NY N254620 (2014) |
New ruling: HQ H270389 |
Mattress Covers
Item: Multiple types of stuffed mattress covers |
Previous: The country of origin for all of the covers is El Salvador. |
Amended: The country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred. |
Reason: Since the fabric for the mattress covers is formed in multiple countries, and no one fabric is more important than the other, the country of origin cannot be readily determined based on the fabric making process. |
Modified: NY N303580 (2019) |
New ruling: HQ H304571 |
Stretcher and Gurney Covers
Item: Stretcher and gurney covers made of non-woven polypropylene |
Previous: 6307.90.98, 7%, “Other made up articles, including dress patterns: Other: Other.” |
Amended: 6302.32.20, 11.4%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other.” |
Reason: The definition of bed linens in heading 6302 does not exclude specialized items only for use of some beds, and is not limited to only linen fabric. |
Modified: NY B89677 (1997), NY I88978 (2002) |
New ruling: HQ H254033 |
March 11 (Vol. 54, No. 9)
Arm Sleeves
Item: Sleeves that provide compression support during training, fitness, exercise and other sports related activities |
Previous: 6117.80.9540, 14.6%, “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." |
Amended: 6307.90.9889, 7%, “Other made up articles, including dress patterns: Other: Other: Other:Other." |
Reason: The arm sleeves don't meet the definition of a clothing accessory and are more similar to support articles, CBP said. |
Revoked: NY N258826 (2014) |
New ruling: HQ H262218 |
Three Wood Nesting Boxes
Item: Multiple types of plastic coolers |
Prevous: 4202.12.2020, 20% “Trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides.” |
Amended: 4420.90.65, Free, “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: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: lined with textile fabrics.” |
Reason: The three nesting boxes are not designed to transport various items of clothing and personal effects; do not have handles, compartments, trays or drawers, or a lock to provide security; and are not rugged or durable to withstand the rigors of travel, CBP said. The containers involved in this case are primarily decorative articles that might store a few items if not nested, but are not primarily utilitarian. Accordingly, we find that the nesting boxes described in this case are not “trunks.” |
Revoked: NY N248789 (2014) |
New ruling: HQ H284371 |
Embroidered Motifs
Item: Decorative textile items in the form of embroidered motifs. |
Previous: 5810.92.1000, dutiable according to additional note 2 to chapter 58, “Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: Badges, emblems and motifs.” |
Amended: 5810.92.90, dutiable according to additional note 3 to chapter 58, “Embroidery in the piece, in strips or on motifs: Other embroidery: Of man-made fibers: Other: Other: Other.” |
Reason: A product imported in the piece is classified as an individual article only if it has the defined identity of the individual article and must be separated to be commercially usable. Although the subject embroidered motifs can be separated without damage and used as individual appliques, they are also usable as strips, such as for trimming. |
Revoked: NY 800463 (1994), NY 881559 (1993) |
Modified: NY B85277 (1997), NY 801210 (1994), NY 889565 (1993) |
New ruling: HQ H301424 |
Instant Noodle Soup
Item: Various instant noodle soup products comprised of dried noodles and soup base |
Previous: Heading 1902, free to 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; couscous, whether or not prepared.” |
Amended: 2104.10.0000, 3.2%, “Soups and broths and preparations therefor; homogenized composite food preparations: Soups and broths and preparations therefor.” |
Reason: It is the soup base that provides the flavor and serves as the foundation of the dish. The inclusion of the soup base implies that the product is intended as a soup rather than a pasta dish. Explanatory Note 19.02 excludes soup preparations containing pasta from classification in heading 1902. |
Revoked: NY N125119 (2010), HQ 953104 (1993), HQ 086309 (1990) |
New ruling: HQ H304896 |
Doramectin, Ivermectin, Abamectin Technical, and Milbemectin Technical
Item: Pharmaceutical and insecticide products |
Previous: Doramectin as 2941.90.50, “Antibiotics: Other: Other: Other.” Ivermectin, Abamectin Technical, and Milbemectin Technical as 3824.90.91, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: Other: Other: Other: Other: Other.” |
Amended: Doramectin, 2932.20.50, 3.7%, “Heterocyclic compounds with oxygen hetero-atom(s) only: Lactones: Other: Other.” Doramectin, Ivermectin and e Abamectin Technical are listed in the Pharmaceutical Appendix and are therefore duty free. |
Reason: Both Doramectin and Ivermectin are part of a class of compounds known as Avermectins, which are parasiticides used to treat primarily heartworm and mite infestations such as scabies, which are not classifiable as antibiotics. Abamectin Technical and Milbemectin Technical may only be classified in heading 3824 if they are not more specifically described elsewhere in the tariff schedule. |
Modified: NY H87465 (2002) |
Revoked: NY 869250 (1992), NY H85785 (2002), NY K86757 (2004) |
New ruling: HQ H303359 |
Food Toppings
Item: Multiple types of food toppings |
Previous: Heading 2106, “Food preparations not elsewhere specified or included.” |
Amended: Heading 2008, “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.” |
Reason: The fruit toppings are eligible for classification in heading 2008, which specifically allows for prepared fruit. |
Modified: NY F89129 (2000), NY A80432 (1996), NY D87491 (1999), NY F87143, (2000) |
New ruling: HQ H304024 |
Lighted Metal Trees
Item: Lighted leafless trees made of steel with LED light strings |
Previous: 9405.40.60, 6%, “Lamps and lighting fittings ... not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other,” and 9405.40.84, 3.9%, “Lamps and lighting fittings...: Other electric lamps and lighting fittings: Other.” |
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,” and 8306.29.00, free, “Bells, gongs and the like, nonelectric, of base metal...; Statuettes and other ornaments, and parts thereof; Other.” |
Reason: The trunk and branches provide the merchandise with its essential character and not the lights, so the lighted metal trees are not classifiable under Heading 9405. Artificial foliage is not classifiable in heading 6702 if the goods are “obtained in one piece by molding, forging, carving, stamping or other processes.” The goods are classifiable in heading 8306 if obtained in one piece, and 6702 if not. |
Revoked: NY N236262 (2013), NY N260368 (2015) and NY N255988 (2014) |
New ruling: HQ H305354 |
Feb. 5 Customs Bulletin (Vol. 54, No. 4)
Pump Dispensers
Item: Soap pump dispensers |
Previous: 8424.20.1000, 2.9%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; ... parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows.” |
Amended: 8424.89.90, 1.8%, "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids ... : Other appliances: Other." |
Reason: CBP has "previously determined that hand-operated pump dispensers that operate in a manner similar to the instant items are classified in subheading 8424.89." |
Modified: NY N298787 (2018) |
Revoked: NY N249630 (2014), NY N299353 (2018) |
New ruling: HQ H305296 |
Jan. 2 (Vol. 53, No. 48)
Stethoscope Covers
Item: A type of stethoscope cover without an antimicrobial agent. |
Previous: 9018.90.8000, 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 and parts and accessories thereof: Other: Other.” |
Amended: 3926.90.99, 5.3%, “[O]ther articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other. |
Reason: "The stethoscope caps are described as providing a barrier to prevent contamination of a stethoscope," said CBP. "As such, they do not directly add to or enhance a stethoscope’s function of detecting sounds in the body. Therefore, the subject stethoscope covers do not rise to the level of an accessory of a medical instrument or appliance of heading 9018." |
Modified: HQ 967233 (2005) |
New ruling: HQ H304940 |