Newly Released CBP HQ Rulings on Aug. 1
The Customs Rulings Online Search System (CROSS) was updated on Aug. 1 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H320747: Recyclable Material; Valuation
Ruling: The recyclable material can be appraised based on the transaction value of similar recyclable material. |
Issue: How should the instant recyclable material be appraised when the contractual pricing formulas yield negative values? |
Items: recyclable material for extracting three types of metal content |
Reason: The price actually paid or payable is unknown at the time of entry. CBP assumes that in a majority of entries, the valuation would be positive, as long-term negative values should not be financially sustainable. |
Ruling Date: July 20, 2022 |
H313315: Articles for the handicapped; Subheading 9817.00.96; Quad Push Wheelchair Gloves
Ruling: The gloves are eligible for the duty-free subheading 9817.00.96, which provides for “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons ... other.” |
Issue: whether the subject wheelchair gloves are eligible for duty-free treatment under subheading 9817.00.96, as an “article specially designed or adapted for the handicapped” |
Item: Quad Push Wheelchair Gloves in two sizes. The gloves are constructed of durable goat leather with the exception of a portion of the back side, which is constructed of 93% polyester and 7% elastomeric fiber. The gloves are seamed, extend past the wrist and feature a partial enclosure for the thumb, a lining, a hook and loop closure at the wrist, and thick padding on the palm side from top to bottom. Except for a partial enclosure of the thumb, the gloves are fingerless, lacking a partial covering of the index, middle, ring or small fingers. The glove is described as a “quad” because it is especially suited for use by high functioning quadriplegics who have limited use of their arms and hands. A key feature of the glove is that it can be completely opened for ease of donning by a handicapped person who has limited use of hands and arms. The length of the glove extends beyond the palm area to the wrist area which provides support to the wrist during wheelchair transfer. |
Reason: The two features -- the extra padding and extended wrist coverage -- would make these gloves unsuitable for general purpose sports use such as cycling. |
Ruling Date: Feb. 18, 2022 |