Newly Released CBP HQ Rulings Oct. 22-26
The Customs Rulings Online Search System (CROSS) was updated between Oct. 22 and Oct. 26 with the following headquarters ruling (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H340949: Affirmation of NY N340984; Tariff classification of a certain Stand-Up All-Terrain Vehicle
| Ruling: The subject Stand-Up ATVs are properly classified under heading 8703 and specifically under subheading 8703.80.20, which provides “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 electric motors for propulsion.” |
| Issue: Is the subject Stand-Up ATV appropriately classified under heading 8703 or heading 8711? |
| Item: The Mia Four, a four-wheeled, stand-up electric vehicle equipped with a handle for stability and ease of steering. |
| Reason: The Stand-Up ATV uses a controlled tilt mechanism where riders tilt slightly in the direction they are turning, like a conventional scooter or bicycle, and the Stand-Up ATV automatically adjusts the tilt during the turns to provide for smooth and stable cornering. The Stand-Up ATV’s front wheels, however, still turn using a motor-car type steering system. As such, the Stand-Up ATV possesses multiple characteristics of a motor vehicle of heading 8703. The classification of the Stand-Up ATV in heading 8703 is also supported by the explanatory notes to heading 8711, which exclude four-wheeled vehicles with similar characteristics to the subject Stand-Up ATV. |
| Ruling Date: Oct. 21, 2024 |
H338099: Classification of Certain Shuffleboard Tables
| Ruling: The certain shuffleboard tables are classified in heading 9504, and specifically in subheading 9504.90.90, which provides for “[v]ideo game consoles and machines, tables or parlor games, including pinball machines, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment: Other: Other: Other.” |
| Issue: Are the subject shuffleboard tables classified under subheading 9504.90.60, as other games played on boards of a special design; or subheading 9504.90.90, as other games? |
| Item: Global Merchants' shuffleboard tables, which consist of a two-piece cradle constructed of solid wood that supports the shuffleboard playing surface, and the shuffleboard tabletop. The wooden cradle rests on trestle-style legs and stretcher beam. The wooden cradle is equipped with metal brackets, referred to as climate adjusters. |
| Reason: Global Merchants said the phrase “played on boards of a special design” supports the classification of the subject shuffleboard tables under subheading 9504.90.60, but CBP says this phrase isn't defined in the tariff schedule. Furthermore, shuffleboard tables aren't easily portable, and given the size and the manner in which they are sold, they are more akin to merchandise that CBP has classified in subheading 9504.90.90. |
| Ruling Date: Oct. 22, 2024 |
H333371: Application for Further Review of Protest No. 1401-22-107120; Applicability of Section 301 Trade Remedy on Certain Work Gloves
| Ruling: The subject work gloves are classified under subheading 6116.10.65, which provides for “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Other: Other.” Furthermore, the work gloves at issue are subject to the additional Section 301 duties of subheading 9903.88.15, provided for in U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The work gloves are not eligible for the exclusion from Section 301 duties under U.S. note 20(jjj)(33) to Chapter 99, and corresponding subheading 9903.88.57. |
| Issue: Do the subject work gloves fall within the scope of the Section 301 exclusion granted under U.S. note 20(jjj)(33) to Chapter 99, and corresponding subheading 9903.88.57? |
| Item: Greenbrier International's Tool Bench Hardware Touch Screen + Work Gloves (Item 300002), which are comprised of knit polyester fabric coated in polyurethane. Each knit glove is green with gray fingertips. The palm side of both gloves is coated with a light-colored application. The wrist section has rubber embedded in polyester yarns. The gloves are designed for enhanced grip. |
| Reason: To meet the exclusion to Section 301 provided for in U.S. note 20(jjj)(33) to Chapter 99, the products must be “[g]loves, containing less than 50 percent by weight of textile fibers, coated with rubber or plastics designed for enhanced grip (described in statistical reporting number 6166.10.6500).” Although the subject gloves are coated with polyurethane plastic and are designed for enhanced grip, satisfying the third and fourth criteria, CBP found that the subject gloves are composed of approximately 76% textile and 24% plastic/rubber by weight. Therefore, consistent with the text of the exclusion, the subject product doesn't satisfy the requirement that the gloves contain less than 50% by weight of textile fibers. |
| Ruling Date: Aug. 27, 2024 |