Newly Released CBP HQ Rulings June 7
The Customs Rulings Online Search System (CROSS) was updated June 7 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):
H327240: Ruling Request; eligibility for duty-free treatment as temporary importations under bond
| Ruling: If sold for incorporation into lawn mowers within the U.S., the lawn mower engines would be in violation of Harmonized Tariff Schedule subheading 9813.00.05. |
| Issue: Would the lawn mower engines be imported for sale be in violation of subheading 9813.00.05, if sold for incorporation into lawn mowers within the U.S.? |
| Item: Gasoline engines from China imported under a Temporary Importation under Bond. After importation, the engines would be sold and shipped within the U.S. to be added to lawn mower frames and the completed mowers would be exported to Australia, Canada, and the European Union. |
| Reason: The proposed sale of the engines does not merely effectuate the export but would result in the consumption of the engines in the U.S. Because they would be sold for domestic consumption prior to exportation, the engines would be imported for sale in violation of subheading 9813.00.05. |
| Ruling Date: June 5, 2023 |
H328381: Revocation of NY N283732; Tariff classification of a white noise machine
| Ruling: The subject white noise machines are classified in subheading 8509.80.50 as “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Other appliances: Other.” |
| Issue: Whether the subject white noise machines are properly classified in heading 8479 as “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof,” or in heading 8509 as “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof.” |
| Item: The "SNOOZ" used to create white noise sounds for sleeping or noise masking. The device produces these sounds with a small brushless DC motor used to spin a fan blade that is inside a plastic acoustic enclosure. It does not reproduce the sound electronically but it creates the noise using a fan and the double wall adjustable housing. The device includes an AC adapter, decorative fabric wrap, printed circuit board and a touch control surface to control the volume of the fan speed inside the device. The device will also be able to be controlled by a smart phone application. |
| Reason: Heading 8509 covers a number of domestic appliances in which an electric motor is incorporated. The term “domestic appliances” means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. |
| Ruling Date: March 21, 2023 |
H313152: Revocation of NY N310710; Classification of Metal Storage Lockers and Cabinets for Garage Use
| Ruling: The metal storage lockers, cabinets, and the metal floor standing combination sink-cabinet are classified in subheading 9403.20.0050 as “Other furniture and parts thereof: Other metal furniture: Household: Other: Other”. The 2022 column one, general rate of duty is free. |
| Issue: Are the metal storage lockers and cabinets classified in subheading 9403.20.0050 as metal household furniture, subheading 9403.20.0078 as metal exchange lockers, or subheading 9403.20.0086 as other metal furniture? |
| Items: Two groups of unequipped, locking, modular, shelved, metal storage lockers and cabinets that are available in different paint finishes. The second group includes a floor standing sink-cabinet equipped with a sink and faucet. |
| Reason: There is no dispute that the metal locker cabinets are metal furniture classified in subheading 9403.20.00, HTSUS, which is an eo nomine provision that provides for other metal furniture. The sink-cabinet is a composite good. Historically, CBP has classified composite goods of consisting of a sink and cabinet in the heading that provides for cabinets by holding that the cabinet component imparts the essential character of the merchandise. |
| Ruling Date: March 9, 2023 |
H310648: Modification of NY N041645; Classification of wood slats, wood valances, and wood bottom rails for wood blinds imported from China, Vietnam, and Mexico
| Ruling: The finished wood slats and wood bottom rails with UV coatings used in the manufacture of window blinds are classified in in subheading 4421.99.9880 as “[o]ther articles of wood: Other: Other: Other: Other...Other.” |
| Issue: Whether the finished wood slats and wood bottom rails with UV coatings used in the manufacture of window blinds are classified in heading 4409, HTSUS, as “wood … continuously shaped … nonconiferous …” or in heading 4421, HTSUS, as “other articles of wood.” |
| Items: Wood products are made of solid basswood, a nonconiferous wood species. In their imported condition, the wood products in question are not finished window blinds. After importation, the importer will cut the wood products to custom lengths, punch channel holes, and assemble them with cords and hardware. |
| Reason: The application of a UV coating to a wood slat or bottom rail constitutes wood that is surface worked beyond planing or sanding, other than painting, staining, or varnishing. Our conclusion is consistent with established CBP practice that classifies such merchandise outside of heading 4409 |
| Ruling Date: Jan. 19, 2023 |
H313937: Revocation of NY N278463; Classification of synthetic ice panels from Sweden
| Ruling: The synthetic ice panels are classified in subheading 9506.99.2580 as “Articles and equipment for general physical exercise, gymnastics, athletics, other sports … Other: Other: Ice-hockey … articles and equipment, except balls and skates, and parts and accessories thereof … Other, including parts and accessories.” |
| Issue: Are the subject synthetic ice panels classified in heading 9506 as articles and equipment for other sports, or in heading 3926 as floor coverings of plastics in the form of tiles? |
| Item: Synthetic ice panels consisting of interlocking tiles manufactured from high density polyethylene plastic. The panels are designed to be mounted together to form an artificial ice skating surface, and can be used in any climate. The HDPE panels have been specially formulated to mimic the friction coefficient and glide properties of actual ice skating rinks. |
| Reason: The panels create a playing surface that is “necessary, useful, or appropriate” for practicing the sport of ice hockey in that the product has been specially formulated to mimic the friction coefficient and glide properties of ice as found in ice hockey rinks. |
| Ruling Date: Jan. 19, 2023 |