Newly Released CBP HQ Rulings Nov. 6-Nov. 18
The Customs Rulings Online Search System (CROSS) was updated between Nov. 6 and Nov. 18 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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H321038: Application for Further Review of Protest No. 2704-21-157569; Tariff classification of men’s trousers
| Ruling: Styles 02000B and 02006-2 are classified under subheading 6207.91.30, which provides for “Men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other.” But Style 01107D is classified under 6107.91.00, which provides for “Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton.” |
| Issue: Tariff classification of the men’s garments at issue. |
| Item: Men's trousers imported by Exquisite Apparel: Styles 02000B and 02006-2, which are woven cotton sleep pants featuring an elasticized waistband with a functional drawstring, side seam pockets, hemmed bottom and a fly front with one-button closure, and Style 01107D, which is a knit-blended cotton/spandex or cotton/spandex/polyester sleep pant (depending on color) featuring an elasticized waistband with a functional drawstring, side seam pockets, ribbed knit bottoms and a fly front with one-button closure. |
| Reason: Based on an analysis of its physical characteristics coupled with the extrinsic evidence that includes marketing, advertising, documentation, and the environment of sale, CBP found that Style 01107D is principally used as sleepwear. Style 01107D is composed of a lightweight blend of cotton and polyester with a weight of 150 GSM, which is partially translucent. With a weight of 150 GSM, the subject fabric is below the threshold limit for sleep or other intimate garments. Additionally, even though Style 01107D features an elasticized waistband, a drawstring, single button/fly closure, hemmed leg openings and side pockets, which might be indicative of loungewear, classification of Style 01107D as sleepwear is consistent with previous CBP rulings that examined the physical characteristics of similar garments along with consideration of other factors such as the marketing and advertising of such garments. Meanwhile, Styles 02000B and 02006-2 are like the products described in another ruling, HQ 963906. |
| Ruling Date: Aug. 28, 2024 |
H339955: AFR of Protest No. 1703-23-116022; Finished Water Filters; Origin; Section 301
| Ruling: The importer has withdrawn its protest/AFR with respect to the melt-blown filters and their country of origin remains China as liquidated. The country of origin of the A.O. Smith and Aquasana finished water filters is South Korea, and Section 301 remedies don't apply. |
| Issue: Origin of the imported A.O. Smith and Aquasana finished water filters for purposes of Section 301 measures. |
| Item: The country of origin of a water filtration system and a water filtration replacement cartridge imported by Paragon Water Systems: Part no. 22010372, the A.O. Smith Clean Water 4-stage Carbon Block Reverse Osmosis Filtration System; and Part no. 22000332, a replacement cartridge for the Aquasana 3-Stage. The finished water filters are intended to be used for residential drinking water systems installed underneath a household sink. |
| Reason: The RO membrane filters were manufactured in South Korea and were exported from South Korea to China to be assembled into the final water filters in China. The RO membrane filter exported from South Korea to China has a pre-determined use to make the finished water filters and performs the essential function of filtering the water impurities. As in Uniroyal, where the upper was the essence of the finished shoe and its country of manufacturing was the last substantial transformation, the RO membrane filter here was manufactured in South Korea, and the country of origin of the finished water filters is South Korea. |
| Ruling Date: Sept. 6, 2024 |
H340062: Automatic Transfer Switches; United States-Mexico-Canada Agreement; Regional Value Content
| Ruling: Based on the information provided, an automatic transfer switch isn't eligible for preferential tariff treatment under USMCA. |
| Issue: Whether the automatic transfer switch is eligible for preferential tariff treatment under the USMCA when imported from Mexico into the U.S. |
| Item: Automatic transfer switches, which are classified under subheading 8537.10.91, which provides for: “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Other:” The subject switch is assembled in Mexico. The switch comprises various originating as well as non-originating materials purchased from manufacturers in China. |
| Reason: The bill of materials includes the total costs of the originating and non-originating materials, as well as the production costs. Based on the provided BOM, the transaction value of the switches is $39.79. The costed bill of materials indicates that the value of the non-originating materials is $29.82. As such, the RVC is (($39.79 - $29.82) /$39.69) * 100 = 25.06%. This isn't above the 50% minimum required by GN 11(o)/ 87.89 (B)(1). Accordingly, the automatic transfer switch doesn't qualify as a USMCA originating good and won't be eligible for preferential tariff treatment under the USMCA when imported into the U.S. from Canada. |
| Ruling Date: Nov. 8, 2024 |
H330814: Tariff Classification of a Plant Basket Replacement Liner
| Ruling: The plant basket replacement liner at issue is classified in subheading 9602.00.50, which provides for “Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other.” |
| Issue: What is the tariff classification of the plant basket replacement liner? |
| Item: A plant basket replacement liner, called the Coco replacement liner, that is designed to replace the liner in a plant basket. The product is made by taking coconut fibers, adding glue to the fibers, and finally drying naturally by sunlight. It is continuously turned to heat evenly. After it has dried, the mixture of coconut fiber and glue is placed in a stone mortar and beaten to shape. After the desired shape is achieved, it is again dried naturally by sunlight. |
| Reason: The subject coir plant replacement liner is a vegetable product within the meaning of this term as it appears in EN 14.04. However, the glue with which the coconut fiber is mixed to form the instant product isn't a “vegetable product,” and thus isn't described by heading 1404. Also, the product consists of coconut fiber and glue, cannot be considered coir in raw, carded, combed, waste or garneted stock form, and therefore it isn't classified in heading 5305. Furthermore, the plant basket replacement liner has a structure “similar to a nonwoven [fabric],” but isn't made of a nonwoven textile fabric. Accordingly, the plant basket liner at issue is not classified in heading 6307. Ultimately, CBP found that the article at issue is molded because it is formed into shape appropriate to its intended use as a plant basket liner. so the plant basket replacement liner is classified in heading 9602. |
| Ruling Date: Nov. 6, 2024 |
H320722: Application for Further Review of Protest No. 0708-20-100609; NAFTA TPL Eligibility
| Ruling: The merchandise is eligible for preferential tariff treatment under the NAFTA TPL provisions. |
| Issue: Whether the subject entries are eligible for preferential tariff treatment under the NAFTA trade preference level provisions. |
| Item: Certain textile fabrics imported from Canada by Rayonese Textile. |
| Reason: For a garment to be dutiable at the NAFTA tariff rate, based on the trade preference level (TPL), three conditions must be met: first, the good must meet the requirements of the TPL definition in Section XI, Additional U.S. Notes 3 through 6, HTSUS; second, the good must be accompanied by a TPL Certificate in proper form; and, third, the yearly amount under the TPL must not have been filled prior to the presentation of the TPL Certificate. There is no dispute that the subject textile fabrics meet the first requirement of TPL, and this merchandise qualifies under the appropriate definitions of Section XI. For the second condition, all of the TPL Certificates were submitted before the 11 entries were liquidated on Nov. 6, 2020, and Nov. 13, 2020, and the protest itself was filed within 180 days of final liquidation. Therefore, the subject textile fabrics meet the second TPL requirement as the TPL. For the third condition, since the subject textile fabrics at issue here released in 2019, the date of presentation for the TPL Certificates was Dec. 31, 2019. On that date, the TPL for such Canadian goods was not filled. As a result, the subject textile fabrics are eligible for preferential tariff treatment under the TPL for the 2019 quota period. |
| Ruling Date: Sept. 10, 2024 |
H307774: Application for Further Review of Protest No. 3001-18-100139; Access China Industrial Textile Inc.; Antidumping and Countervailing Orders; Scope; Certain Amorphous Silica Fabric from the People’s Republic of China
| Ruling: CBP properly determined the woven glass fiber articles to be within scope of the antidumping and countervailing duty orders. |
| Issue: Whether CBP properly determined that the entered woven glass fiber articles are in scope of the antidumping and countervailing duty orders. |
| Item: Access China Industrial Textile's woven glass fiber articles |
| Reason: The protestant didn't provide enough documentation to prove that the entered merchandise is outside the scope of the orders. ACIT attempted to demonstrate that the merchandise was outside of the scope by referring to an engineering document and general materials about e-glass. However, the engineering document refers to a different part number, 4021-152, from the part number on the invoice provided with the entry documentation, namely 306-80179 TDP15. The additional engineering drawing provided in response to the CF28 similarly failed to adequately connect to the part number enumerated on the invoice. As such, it's impossible to view these engineering drawings, along with the general materials on e-glass, as representative of the merchandise described in the entry documents. |
| Ruling Date: Sept. 11, 2024 |
H330412: Internal Advice Request; Classification of Certain Items Related to a Casing Oscillator
| Ruling: The starter casing and sectional casing are classified under subheading 7326.90.86, which provides for “Other articles of iron or steel: Other: Other: Other: Other.” The reduction slips/inserts are classified under 8431.49.90, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other.” The threaded rings are classified under subheading 7318.16.00, which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts.” The conical rings are classified under subheading 7318.29.00, which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other.” |
| Issue: Whether the subject merchandise are parts suitable for use solely or principally with the machinery of headings 8425 to 8430 (i.e., classified under heading 8431). If so, whether the subject merchandise are parts of boring or sinking machinery of subheading 8430.41 or 8430.49 (i.e., classified under subheading 8431.43). |
| Item: Certain merchandise used with the BUMA Casing Oscillator, including starter casing, a sectional casing, reduction slips/inserts, conical rings, and a threaded ring. The merchandise is intended to be used after importation with the Casing Oscillator, a machine used during drill shaft construction for foundation systems. ROC Equipment imported the merchandise. |
| Reason: First, given the Casing Oscillator drives the Casings into the ground to assist in excavation, it is classified under heading 8430. The Casing Oscillator, however, doesn't function as a boring or sinking machine, it simply facilitates the use of a boring or sinking machine when soil conditions would make excavation otherwise difficult. ROC concedes that a drill or crane is required when using the Casing Oscillator to both anchor the Casing Oscillator and perform the actual excavation. As such, it falls outside the scope of the provision for “other boring or sinking machinery” of 8430.41.00. It is therefore properly classified under subheading 8430.69.01. Second, since no heading accurately describes the starter or sectional casing, they are classified in heading 7326, and specifically in subheading 7326.90.86, which provides for “Other articles of iron or steel: Other: Other: Other: Other.” Third, the reduction slips/inserts are properly classified as parts of the Casing Oscillator under heading 8431 as they are designed for use with the Casing Oscillator and integral to its ability to drive casings of different diameters into the ground. Fourth, because the threaded ring is an internally threaded fastener that fastens the two casings together with the thread of a mating bolt, it is classified under 7318.16.00. Also, the conical rings are classified under heading 7318 because of their previously discussed fastening role. |
| Ruling Date: Sept. 17, 2024 |
H303134: Application for Further Review of Protest No. 3901-16-100343; Smith-Cooper International; Antidumping Duty Order; Scope; Non-Malleable Cast Iron Pipe Fittings From the People’s Republic of China; A-570-875
| Ruling: CBP’s properly assessed antidumping duties on the entries at issue under the antidumping duty order on non-malleable cast iron pipe fittings from China and, accordingly, the issues raised are not protestable within the meaning of 19 U.S.C. § 1514. |
| Issue: Whether CBP properly assessed antidumping duties with regard to the ten entries of non-malleable cast iron pipe fittings at issue. |
| Item: Non-malleable cast iron pipe fittings imported by Smith-Cooper International |
| Reason: CBP properly determined that the entered pipe fittings are described by the plain language of the scope of the antidumping order and assessed the necessary antidumping duties on Smith-Cooper’s entries. CBP was merely following Commerce’s instructions in assessing and collecting duties and merely conducted its ministerial role by liquidating the entries of merchandise subject to the applicable antidumping order. Smith-Cooper had argued that the pipe fittings should not be in scope because their inside diameters, at certain points along the pipe fitting, expand beyond 6 inches, and that the largest diameter should be determinative. But this interpretation would, in effect, create an exemption from the order for pipe fittings that have inside diameters ranging from 1/4 inch to 6 inches if at some point the inside diameter goes beyond that range. Adding this implied exemption would impermissibly supplant Commerce’s role in interpreting the scope. Instead, CBP is required to rely upon the existing scope language as provided by Commerce. |
| Ruling Date: Sept. 17, 2024 |