Newly Released CBP HQ Rulings Dec. 10 - Dec. 12
The Customs Rulings Online Search System (CROSS) was updated between Dec. 10 and Dec. 12 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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H331151: Modification of NY N319028; Tariff Classification of Woven Upholstery Fabrics from China
| Ruling: Style N1829 (Moriarty) and Style D1818 (Glossary) are classified under subheading 5903.90.25, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” Style J1819 (Fringe) is classified under subheading 5515.12.00, which provides for “Other woven fabrics of synthetic staple fibers: Of polyester stable fibers: Mixed mainly or solely with man-made filaments." |
| Issue: What is the tariff classification of the woven upholstery fabrics under the Harmonized Tariff Schedule of the U.S.? |
| Item: LZB Manufacturing's three of the woven upholstery fabrics: Style N1829 (Moriarty) is a woven fabric composed wholly of polyester textured filament yarns of different colors; Style D1818 (Glossary) is a woven fabric of yarns of different colors composed of 54 percent polyester filament yarns and 46 percent polypropylene filament yarns; Style J1819 (Fringe) is a woven fabric composed wholly of polyester yarns of different colors, of which 72% is staple fibers and 28% is filament yarns. All these fabrics have an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye. |
| Reason: The samples of Style N1829 (Moriarty) and Style D1818 (Glossary) have a visible layer of plastic coating. Although the coating allows some light to shine through the interstices of the weave, the plastic material is visible at the interstices of the yarns of the fabric. Furthermore, the coating does impart a noticeable clouded matte effect to the fabric. Since the coating clearly blurs the weave, which is especially evident when comparing the uncoated and coated samples, CBP found that the plastic coating visibly affects the surface character of the fabric. Thus, subheading 5903.90.25 applies. For the sample of Style J1819 (Fringe), CBP found that the acrylic coating is not visible to the naked eye since it neither changes the surface character of the fabric nor creates a visible pattern. Moreover, the underlying weave still visible and the fabric is neither leveled nor smoothed because of the plastics application. Lastly, it is difficult to discern the coating when comparing the uncoated sample to the coated sample. As such, CBP found that Style J1819 (Fringe) is excluded from classification within heading 5903, and is properly classified based upon its construction. |
| Ruling Date: July 30, 2024 |
H337046: Application for Further Review of Protest 5501-23-106826; Country of Origin and Tariff Classification of Fiber Optic Cables; Section 301 Measures
| Ruling: The fiber optic cables are not substantially transformed as a result of the manufacturing process performed in China. Thus, the country of origin is France and the fiber optic cables are not subject to Section 301 measures. The fiber optic cables are classified under subheading 8544.70.00, which provides for: “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Winding wire: Optical fiber cables.” |
| Issues: What is the country of origin of the optical fiber cables for purposes of Section 301 trade remedies? What is the tariff classification of the optical fiber cables? |
| Item: Corning Optical Communications' fiber optic cables |
| Reason: CBP found that bundling, jacketing, coloring, rolling, and assembly of the cable to Chinese-origin connectors in China does not result in a substantial transformation of the cable. The assembly operations in China are not complex enough to transform the merchandise into a new article. Notably, bundling 12 individual fibers together does not significantly affect the capability of the finished cable as the merchandise is usable as optical fiber when it is exported from France to China. Thus, the French origin optical fiber exported to China and processed in China is not substantially transformed into a new and different article of commerce with a name, character, and use distinct from the article exported. For the tariff classification, the fibers are considered complete cables of heading 8544. Here, the fibers are jacketed with resin in China prior to being rolled together to complete the cable and, in turn “sheathed," according to the definition provided in HQ H251018. |
| Ruling Date: Sept. 27, 2024 |
H343160: Modification of HQ H337821: Classification of Certain Static Converters with Artificial Plants from China
| Ruling: By application of GRI 3(b), the iPP45 is to be classified under heading 8504. Specifically, the subject product is to be classified under subheading 8504.40.95, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Other.” |
| Issues: Is the “iHome Artificial Plant,” Model Number iPP45 properly classified under heading 6702, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit," or under heading 8504, "Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof"? |
| Item: SDI Technologies' iHome Artificial Plant,” Model No. iPP45 (iPP45). The iPP45 is an artificial succulent plant housed in a cylindrical plastic flowerpot that serves as an electric static converter with two USB-C sockets (20Watts (W) max shared) and one 10 W USB-A socket on its side. |
| Reason: It is clear from the listed components and materials provided about the product that the USB charging ports on the flowerpot’s side, in conjunction with the accompanying corded wall adapter, serve to convert AC electricity to direct current electricity. The consumer utilizes this electricity via the USB sockets. The product’s decorative nature, in the form of an artificial plant, does not change its electrical function. Furthermore, the iPP45 is a composite good with a largely internal electrical charging component, housed in the same materials used by the artificial foliage, that represents the primary purpose for which consumers would likely purchase the product: as a (decorative) charging station. Therefore, the electrical static converter component of the product imparts the essential character of the whole iPP45, while the artificial plant component serves as a secondary, ornamental feature. The charging function grants the iPP45 its essential character, while the decorative foliage does not. |
| Ruling Date: Dec. 10, 2024 |