Newly Released CBP HQ Rulings June 17-23
The Customs Rulings Online Search System (CROSS) was updated between June 17 and June 23 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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H340899: Internal Advice Request; Classification of Certain Backpack Vacuums from China
| Ruling: The backpack vacuums are classified under 8508.11.00, which provides for “Vacuum cleaners; parts thereof: With self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 L.” The general, column one rate of duty for merchandise classified under this subheading is free. |
| Issue: Are the backpack vacuums entitled to relief from Section 301 duties under U.S. Note 20(ttt)(iii)(123) to Chapter 99, and its corresponding subheading 9903.88.07? |
| Item: Backpack vacuums, particularly the Prolux 2.0 Cordless Bagless Upright Backpack Vacuum with 1 Hour Lithium-ion Battery, a rechargeable battery-powered vacuum that is worn as a backpack and intended for use in residential settings; the Lightweight Prolux 2.0 Bagless Upright Backpack Vacuum w/ 5 Year Warranty; and the Prolux 2.0 Commercial Bagless Upright Backpack Vacuum with Deluxe 1-1/2 Inch Tool Kit. The vacuums were liquidated under 8508.11.00, which provides for “Vacuum cleaners; parts thereof: With self- contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 L.” As products of China, the vacuums were subject to an additional 25 percent ad valorem duty and their liquidation under the corresponding 9903.88.03, which provides for “[A]rticles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f) [to this subchapter].” |
| Reason: “Upright” vacuums meet the Oxford English Dictionary’s definition of “upright” as “erect on the feet or end,” while also being designed vertically and perpendicular to the floor. The subject vacuums, however, are distinct from “upright” vacuums because they are designed to be worn on the back of the user, thereby not satisfying the commercial definition of an “upright” vacuum, while also not being “erect on the feet or end.” Therefore, the subject vacuums do not satisfy the criteria of Note 20(ttt)(iii)(123) and are not granted relief from Section 301 duties. |
| Ruling Date: April 10, 2025 |
H326779: Application for Further Review of Protest No. 2704-19-106346; United Foods; Tariff- Rate Quota
| Ruling: Entry numbers XXX-XXXX035-2 and XXX-XXXX036-0 deemed liquidated at the 0% rate of duty asserted by the importer at the time of entry. The protest should be granted in full. |
| Issue: Did CBP properly liquidate the subject entries? |
| Item: United Foods's peanut butter from India. The entries were initially filed as Type 02, which delineates entries that contain quota-class merchandise, but the entry summaries were not accompanied by estimated payments of duties, taxes, and fees. United Foods classified the peanut butter in both entries under subheading 2008.11.0500 in order to receive the in-quota duty rate of 0%. CBP determined that the quota for peanut butter from India oversubscribed on the weekend preceding May 1, 2017, and that the quota had filled on May 1, 2017. |
| Reason: Any entry which is not liquidated by CBP within a year from the date of the entry is deemed liquidated, unless liquidation is suspended pursuant to statute or court order, or CBP extends the timeframe for liquidation. The legal dates of entry for both of the quota-class merchandise entries determine whether their liquidation was timely. Although United Foods never effected presentation in proper form for either of the protested entries, the initial presentation date nevertheless serves to establish the time of entry. Entry number XXX-XXXX035-2 was presented to CBP on April 28, 2017, while entry number XXX-XXXX036-0 was presented to CBP on May 1, 2017. Due to the merchandise not arriving until after the date of presentation for both entries, the time of entry is established by the subsequent date of arrival at the port of entry. The time of entry for entry numbers XXX-XXXX035-2 and XXX-XXXX036-0 is thus April 30, 2017, and May 3, 2017, respectively. The liquidation of these entries was never suspended pursuant to statute or court order, nor did CBP extend the timeframe for liquidation. Consequently, CBP had one year to liquidate from each date of entry. Failure to comply with this statutory deadline for liquidation results in the entries’ deemed liquidation “at the rate of duty, value, quantity, and amount of duties asserted by the importer of record.” |
| Ruling Date: April 15, 2025 |
H332459: Internal Advice Request; Request to void the denial of protest numbers 550107100546, 550108100073, and 550108100168 pursuant to 19 U.S.C. § 1515(d)
| Ruling: CBP found that Prochimie’s request to void the denial of protest numbers 550107100546, 550108100073, and 550108100168 pursuant to 19 U.S.C. § 1515(d) was both untimely and without merit. |
| Issue: Were the subject Protests deemed denied pursuant to 19 U.S.C. § 1515(b)? |
| Item: Prochimie International's three entries of dithiodimorpholine (DTDM), which occurred between Jan. 26, 2007, and April 12, 2007, as evidenced by CBP's ACE. CBP liquidated these entries between Dec. 12, 2007, and Feb. 22, 2008, and Prochimie filed a protest contesting the classification of DTDM for each entry. Neither the timeliness of liquidation nor the timeliness of these protests is disputed. The protests alleged that the classification applicable to DTDM under the 2007 or 2008 HTSUS in effect at entry was incorrect and needed to be corrected within the text of the HTSUS. An import specialist is alleged to have agreed with Prochimie as to the error in the text of the HTSUS and recommended that the protests be suspended until the HTSUS could be corrected. The classification applicable to DTDM in the HTSUS was not modified until 2011, at which time Prochimie contacted CBP at the Port of Dallas to have the protests granted. CBP at the Port of Dallas notified Prochimie that the protests were deemed denied in 2008, and no further action could be taken on the liquidated entries. Prochimie argued that the protests had been suspended, deemed denial notwithstanding, and the entries could be reliquidated in accordance with the 2011 HTSUS. Prochimie filed a request to void the denial of the protests and requested that CBP at the Port of Dallas seek internal advice on whether the protests had actually deemed denied. In seeking internal advice, CBP at the Port of Dallas noted that Prochimie’s request to void the denial of the protests was not timely filed and failed to identify an instruction to which the denials were contrary. |
| Reason: CBP found that the denial of the protests was statutorily mandated by 19 U.S.C. § 1515(b) upon the Port of Dallas' office taking no action to allow or deny the protests, in whole or in part, within thirty days of Prochimie’s respective requests for accelerated disposition. Consequently, CBP found that Prochimie’s request to set aside the denial of the protests as contrary to proper instruction pursuant to 19 U.S.C. § 1515(d) has no merit. |
| Ruling Date: April 15, 2025 |
H345038: Subheading 9817.00.98, HTSUS; Theatrical Spare and Replacement Parts; Uniforms
| Ruling: Based on the information presented, spare parts, replacement equipment, employee uniforms, and costumes are eligible for duty-free treatment under 9817.00.98. For goods and equipment to qualify for duty-free entry under subheading 9817.00.98. Cirque must be able to show to the satisfaction of CBP that the goods or equipment, including parts thereof, qualify as theatrical scenery, properties, and apparel. When that production or show ends in the U.S. or the merchandise is no longer being used in the production or show, all such merchandise must be exported. |
| Issue: Whether spare and replacement parts and equipment imported after the initial entries are eligible for duty-free treatment under subheading 9817.00.98; and whether employee uniforms/costumes used in Cirque’s theatre and touring shows are eligible for duty-free treatment under subheading 9817.00.98. |
| Item: Cirque du Soleil previously imported a big top tent and bleachers under subheading 9817.00.98. Cirque now wants to import additional parts, such as poles and turfers, to supplement older parts and maintain compliance with safety regulations. Cirque states that it will take a “one for one” approach to these goods, swapping the new in and exporting the old back to Canada. It is also looking to import employee uniforms, including logoed jackets for use by ushers, caterers, and other support staff. |
| Reason: Here, Cirque specifically inquires about the applicability of this subheading to spare and replacement parts for its previously imported items, including tent poles and bleacher parts. In a prior ruling, such items as the big top tent and bleachers used in Cirque’s performances were eligible for duty-free treatment under subheading 9817.00.98, and although the provision does not mention parts, spare and replacement parts would still be considered contributing to “scenery” or “properties.” The parts will still be used as a portion of the theater performances and replace other worn parts. Therefore, CBP found that spare parts used as scenery will be eligible for duty-free treatment, as long as they replace previously imported items that qualified as theatrical scenery or properties; are imported by Cirque; and are for temporary use in one of Cirque’s productions. CBP also previously determined that Cirque’s performances -- contracted to last for up to 11 years -- qualified as temporary. Cirque indicates that it intends to export all goods upon the termination of a production or tour in the United States or when they are finished being used in the production. If Cirque continues to export these goods and equipment after their use, this requirement will be met. Regarding employee uniforms, Cirque specifically requested CBP rule on whether employee uniforms may be included as apparel under subheading 9817.00.98. This includes jackets and vests worn by non-performer employees. These uniforms will be worn by ushers, caterers, food and beverage distributors, and other local workers to create a uniform look among Cirque’s employees. CBP found these uniforms eligible for subheading 9817.00.98 treatment, as “apparel” used in a theatrical production. Cirque aims to create a magical, theatrical environment for its customers from the time they arrive, and the employee uniforms are a part of that experience. |
| Ruling Date: June 13, 2025 |
H346988: Country of origin; Marking; Subheading 9810.00.25, HTSUS; Religious Marble Statue; Religious Marble Altar from China; Subheading 9903.01.24; Subheading 9903.01.63; Subheading 9903.01.25; IEEPA-Fentanyl; IEEPA-Reciprocal
| Ruling: The country of origin of the subject religious marble statue and a religious marble altar for duty and marking purposes is China. The subject religious marble statue and religious marble altar are eligible for duty-free treatment under subheading 9810.00.25. Articles classified under subheading 9810.00.25 are considered J-list articles, and are therefore, excepted from individual marking requirements under 19 C.F.R. § 134.33. However, 19 C.F.R. § 134.33 requires that the outermost container in which the religious marble statue and religious marble altar are imported must be marked to indicate the country of origin as China. As articles eligible for duty-free treatment under a provision of Chapter 98, specifically, subheading 9810.00.25, the subject religious marble statue and religious marble altar are exempt from the assessment of IEEPA-Fentanyl duties and IEEPA-Reciprocal duties. |
| Issue: (1) What is the country of origin of the subject religious marble statue and a religious marble altar for duty and marking purposes? (2) Are the subject religious marble statue and a religious marble altar eligible for duty-free treatment under subheading 9810.00.25? (3) What are the applicable country of origin marking requirements for the subject religious marble statue and religious marble altar? (4) If the subject religious marble statue and religious marble altar are eligible for duty-free treatment under subheading 9810.00.25, are they exempt from the assessment of additional duties pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, of the HTSUS, for products of China under subheading 9903.01.24 (i.e., IEEPA-Fentanyl duties)? (5) If the subject religious marble statue and religious marble altar are eligible for duty-free treatment under subheading 9810.00.25, are they exempt from the assessment of additional duties pursuant to U.S. Note 2(v)(xiii)(1) to Subchapter III, Chapter 99 for products of China under subheading 9903.01.63, and subheading 9903.01.25 (i.e., IEEPA-Reciprocal duties)? |
| Item: Fiat Studio's religious marble statue and a religious marble altar from China. According to a signed declaration from the pastor of St. Therese Catholic Church, an invoice from Fiat Studio issued to the Church’s church goods dealer, and a purchase order from the church goods dealer to Fiat Studio on behalf of the Church, Items 1 and 2 are comprised of a “[c]ustom-carved marble statue of St. Therese per our design,” a “[c]ustom-carved marble church altar per our specifications,” and will be imported for the sole use of St. Therese Catholic Church. The Church design committee prepares sketches of the statue and the altar and actively consults with Fiat Studio and the manufacturer in China prior to U.S. importation. Based on the requested design parameters of the statue, a full-scale model of the statue is sculpted in clay at the factory in China. After final Church approval of the clay model, a CNC machine carves a block of marble to the general shape and form of the statue, with all final carving done by hand. For the altar, the Church provides Fiat Studio with the computer-aided design architectural drawings and specifications. Some of the components of the altar are carved using a CNC machine, and some, which require additional decorations and embellishments, are carved by hand. In consultation with the Church, the marble statue and marble altar will undergo further modification, refinement, and carving by hand by the manufacturer. The marble statue and the marble altar will not be coated with any materials or solvents. The complete and finished marble pieces will then undergo inspection, packaging, and exportation to the United States. |
| Reason: In the instant case, the Chinese marble blocks undergo a substantial transformation, thereby, taking on a new name, character, and use. In China, the marble blocks are cut, chiseled, etched, and machined using a CNC machine. Initial machining creates crude dimensions, general shapes, and rough figures. Subsequent CNC machining creates intermediary dimensions, shapes and figures. Final CNC machining creates refined pieces that will then undergo additional manufacture by hand. Upon completion of the various processing steps, the marble blocks have been substantially transformed into a custom marble religious statue and custom religious altar. Accordingly, the country of origin of the religious statue and religious altar for marking and duty purposes is China. Regarding eligibility for duty-free treatment under subheading 9810.00.25, CBP has consistently found that in order to qualify for duty-free treatment under subheading 9810.00.25, imported articles must be the subject of a pre-importation sale to a designated institution, in keeping with the requirements of U.S. Note 1 to Subchapter X, Chapter 98. In the instant case, Fiat Studio explains that the subject merchandise was commissioned on behalf of a religious institution based on specific customization requirements. In support, Fiat Studio submitted documentation, including signed and dated declarations from the pastor of St. Therese Catholic Church, demonstrating that Fiat Studio will be the importer, dealer and agent of the prospective importation on behalf of the Church. The submitted documentation also demonstrates that the customized marble statue and customized marble altar, which includes an inscription commemorating the Church’s centennial year, will be manufactured in consultation with the Church, is subject to a pre-existing sale made prior to U.S. importation, will be for the sole use of the church for religious purposes, and are not for re-sale. |
| Ruling Date: June 10, 2025 |