Newly Released CBP HQ Rulings for May 25
The Customs Rulings Online Search System (CROSS) was updated May 25 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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H315294: Modification of NY N313390; Bed Linen; U.S.-Israel Free Trade Agreement
| Ruling: (1) The set containing flat sheets, fitted sheets, and pillowcases will be classified on an individual basis. When printed, each component is classified in subheading 6302.21.90, 6.7%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of cotton: Other: Not napped.” When not printed, these items are classified in subheading 6302.31.90, 6.7%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped.” The set containing flat sheets, fitted sheets, and pillow shams will be classified as a set in subheading 6302.21.90, HTSUS, when printed, and in subheading 6302.31.90, HTSUS, when not printed. (2) The flat sheet, fitted sheet, duvet cover, and the set containing sheets and pillow shams are not eligible for preferential tariff treatment under the U.S.-Israel FTA. The pillowcase and pillow sham, when entered individually, are eligible. |
| Issue: (1) What is the tariff classification under the HTSUS of the bed linen when imported as a set containing a fitted sheet, a flat sheet, and either pillowcases or pillow shams? (2) Whether the bed linen imported into the United States from Israel is eligible for preferential tariff treatment under the U.S.-Israel FTA. |
| Item: Bed linen consisting of duvet covers, pillowcases, fitted sheets and flat sheets and pillow shams of 100 percent cotton woven fabric. The fabric is not napped and that the finished items do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The items will be offered both separately and as a set. |
| Reason: The cutting and sewing operations in Israel do not result in a double substantial transformation because neither the cutting nor the sewing constitutes a single substantial transformation. The Israeli processing does not transform the imported fabric into distinct intermediate articles ready to enter commerce, but altogether transforms the fabric into duvet covers and fitted sheets. Only the pillowcase and pillow sham meet the 35% value-content requirement to be classified as "products of" Israel. |
| Ruling Date: March 24, 2022 |
H317110: Revocation of NY N303994; Tariff classification of a chocolate-covered cookie assortment from Germany
| Ruling: The biscuits in the cookie assortment are classified under subheading 1905.31.00, free, “Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Sweet biscuits; waffles and wafers: Sweet biscuits.” The wafers are classified under subheading 1905.32.00, free, “Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: Sweet biscuits; waffles and wafers: Waffles and wafers.” |
| Issue: What is the tariff classification of the chocolate-covered cookie assortment? |
| Item: A chocolate covered cookie assortment containing approximately 37 percent sugar, 21 percent wheat flour, 11 percent chocolate, 10 percent cocoa butter, 8 percent vegetable shortening, 5 percent skim milk, 2 percent butterfat, and 6 percent total including trace amounts of vegetable oils, butter, eggs, almonds, salt lemon, caramel, sugar, and citric acid among others. The assortment consists of fifteen different varieties of decorated chocolate covered cookies shaped in circles, squares, sticks and a heart. The product is packaged for retail sale in tins printed and embossed as a seasonal item suitable for gifting, weighing 1 kilogram per tin, net packed. |
| Reason: The assortment contains both biscuits and wafers, which are classifiable in different subheadings. The biscuits at issue meet the criteria of a sweet biscuit and are commonly recognizable as cookies. The assortment is not a mixture because the sweet biscuits and the wafers are not comingled in the package. Likewise, the assortment is not a composite good because the sweet biscuits and the wafers are not attached to each other to form a practically inseparable whole nor are they mutually complementary components that form a whole. |
| Ruling Date: March 21, 2022 |
H313575: Internal Advice Request; Tariff classification of massage chair
| Ruling: The massage chair is classified in subheading 9401.71.0011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” |
| Issue: whether a certain massage chair is classified in heading 9019, HTSUS, as a massage apparatus or in heading 9401, HTSUS, as a seat |
| Item: An adjustable 3 position multi-function upholstered seat. The seat is constructed of wood and metal. The left and right armrests each contain a cup holder. The seat also contains storage pockets. The leg rest, armrests, seat base, and backrest are affixed to an adjustable metal frame. The leg rest is retractable, as the seat reclines, the leg rest extends away from the seat base. As the seat inclines, the leg rest returns to the seat base. The seat is comprised of built-in electro-mechanical components that allows for the lifting, extension, and return of the seat to the metal frame base. The seat is also comprised of built-in electro-mechanical components that independently perform optional massage and heating functions. The recline, incline, lift, massage, and heat components of the seat are operated by a hand-held remote control according to user preference. |
| Reason: Features including a lift function, incline and recline, a heating function, a place for a cup, storage pockets as well as the massage function indicate that the article is properly classified as a chair. |
| Ruling Date: March 26, 2021 |
H315362: Reconsideration of NY N314651; tariff classification of a textile bag
| Ruling: NY N314651 is affirmed. The toy and the carrier will be classified separately. |
| Issue: Are the doll and the toy carrier considered a set? |
| Item: A plush toy figure depicting “Baby Yoda” and a toy carrier. The toy is constructed with a soft polyvinyl head and plastic eyes, attached to a soft plush body that contains an inner structure which helps define the toy’s body. There is a button inside the toy’s left hand, that when depressed, plays sounds. The electronic components, battery and speaker, are all housed in the inner structure of the toy’s body. “Baby Yoda” is principally designed for the amusement of children ages 3 and up. |
| Reason: The doll and textile bag are not put up together to meet a particular need or carry out a specific activity because much like a purse or tote bag, the textile bag is able to be slung over the shoulder to transport articles of many kinds. |
| Ruling Date: March 24, 2021 |
H307211: Reconsideration of NY N304994; tariff classification of a textile backpack with a drawstring closing
| Ruling: NY N304994 is affirmed. |
| Issue: What is the correct classification of a child’s drawstring backpack? |
| Item: A child’s drawstring backpack constructed with an outer surface of 100 percent man-made textile material. The article is designed to provide protection, portability, organization, and storage to personal effects during travel. It features three-inch slits on the side seams that accommodate a plush animal’s arms. You state that the plush animal will be imported separately. The backpack has two sets of drawstring cords that when pulled tight secure the top closure and also serve as the shoulder straps. The bag measures approximately 13.5 inches (w) x 17 inches (h). |
| Reason: Chapter note 1(d), of Chapter 95, HTSUS, excludes containers of heading 4202 from Chapter 95. The exclusion applies here because the item allows children to carry a teddy bear and other articles on their back. It is a functional backpack designed for a child's use. |
| Ruling Date: Aug. 18, 2020 |
H285904: NY N283864; tariff classification of pillows in the form of characters in a computer game
| Ruling: NY N283864 is affirmed. The pillow is properly classified in heading 9404. |
| Issue: What is the classification of the pillows? |
| Item: Pillows in the form of characters in a computer game. A yellow plush accent pillow in the shape of a pineapple that has a green crown of leaves sewn to the top of the pillow; polyester filled arms and legs sewn to the bottom of the pillow; and a mouth, two eyes and cheeks embroidered on its front side. The merchandise concerned has an all over print on its front and back of tan and orange diamonds to resemble the outer layer of a pineapple. The merchandise concerned is composed of an outer covering of 100% polyester, has a fill of 100% polyester, and measures 17 inches by 24.5 inches. This accent pillow is to be sold in the bedding area of the store for purposes of decorating a young child’s room between the ages of three to twelve years old. |
| Reason: The articles have a flat rectangular shape with no body, so they are not full figured or reasonably full figured. They are throw or accent pillows. Further, there was no showing that the pillows are principally designed for amusement. |
| Ruling Date: July 24, 2018 |