Newly Released CBP HQ Rulings on Nov. 29
The Customs Rulings Online Search System (CROSS) was updated Nov. 29 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):
H325523: Tariff classification of fireplace mantels with built-in electric fireplaces from China
| Ruling: The subject fireplace mantels with built-in electric fireplaces are classified in subheading 9403.60.80, which provides for “Other furniture and parts thereof: Other wooden furniture: Other.” |
| Issue: Whether the fireplace mantels with built-in electric fireplaces are classified as electric space heaters of heading 8516 or as other furniture of heading 9403 |
| Items: Three fireplace mantels with built-in electric fireplaces at issue. The fireplace insert and a decorative surround. consists of MDF for the faux stone to be placed upon as well as the top visual shelf and lower portions. The fireplace can stand on level floor where a homeowner chooses to place it. |
| Reason: Neither the heating function nor the furniture function predominates to impart the essential character to the whole article, therefore no essential character determination can be made and the items are classified last in the tariff schedule. |
| Ruling Date: Nov. 9, 2022 |
H291416: Application for Further Review for Protest number 2305-17-100012; RB Logistics LLC; Reliquidation
| Ruling: The port lacked the authority to reliquidate the entries. Protest is granted. |
| Issue: Whether the entries at issue were lawfully re-liquidated |
| Items: Mangoes from Mexico |
| Reason: There is no evidence provided by the port or in the ACE, to indicate that CBP made a demand for entry records for the entries at issue. |
| Ruling Date: Sept. 30, 2022 |
H298171: Application for Further Review of Protest number 4601-2018-100387; Floor-Standing Metal-Top Ironing Tables from the People’s Republic of China under Antidumping Order A-570-888; Antidumping Duties
| Ruling: CBP properly followed Commerce’s instructions to suspend liquidation pursuant to the CIT’s preliminary injunction. |
| Issue: Whether the protested entries are deemed liquidated per 19 U.S.C. § 1504(d) |
| Items: Nineteen entries of floor-standing metal-top ironing tables (“ironing tables”), which are subject to antidumping order A-570-888-001. |
| Reason: CBP properly liquidated the entries at issue within the relevant time frame and CBP did not violate the deemed liquidation provision pursuant to 19 U.S.C. § 1504(d). CBP properly denied the request to suspend action on this protest pending a possible Freedom of Information Act appeal. |
| Ruling Date: Sept. 29, 2022 |
H303174: Application for Further Review of Protest 5301-19-100698; Direct Identification; Manufacturing Drawback; 19 U.S.C. § 1313(a); Unused Merchandise Drawback; 19 US.C. § 1313(j)(1)
| Ruling: The electrical cabinets are not eligible for unused drawback. The assembly of the electrical cabinets into the power control rooms amounted to manufacture or production as defined in 19 U.S.C. § 1313(a). The protest should be granted to the extent SMS meets all other regulatory requirements and conditions for drawback. |
| Issue: Whether SMS’s imported electrical cabinets and exported power control rooms are eligible for drawback |
| Items: Three entries of electrical cabinets specifically designed to be installed in specific power control rooms in Texas. The importer filed drawback claims, alleging that its imported electrical cabinets remained “unused” prior to exportation to Mexico. |
| Reason: The installation of the cabinets into the power control rooms constituted a “use.” |
| Ruling Date: Sept. 26, 2022 |