Newly Released CBP HQ Rulings Oct. 20-22
The Customs Rulings Online Search System (CROSS) was updated between Oct. 20 and Oct. 22 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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H332589: Request for Further Review of Protest No. 3901-19-101591; Tariff classification of the light fixtures for certain recreational vehicles (“RVs”)
| Ruling: By application of General Rules of Interpretation 1 3(b), and 6 GSM1078 is to be classified under heading 3926 and specifically under subheading 3926.30.50, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other.” By application of GRIs 1 and 6, GS9107, GS9159, GSG2010, and GSG2074 are to be classified under heading 9405 and specifically under subheading 9405.91.30, which provides for “Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Parts: Of glass: Globes and shades: Other.” |
| Issue: Whether the subject articles are properly classified under heading 8512. |
| Item: Patrick Industries dba Gustafson Lighting's various light fixture components for certain recreational vehicles. They include: GSM1078, a 10.5-inch white marble acrylic lens with metal decorative cover-mounts over a wall sconce base; GS9107, an egg-shaped white swirl glass shade that houses incandescent or LED socketry and bulbs; GS9159, a brown tortoise shell hand-blown art glass shade that houses incandescent or LED socketry and bulbs; GSG2010, an 8-inch dome white swirl glass with center hole; and GSG2074, an 8-inch dome white swirl glass with center hole. |
| Reason: The merchandise at issue are screws, nuts, washers, and shades to cover light sources. On its face, the merchandise at issue is diverse, and numerous headings are implicated for classification. However, note 1 to Section XVI, including heading 8512, explicitly states that no chapter under the section covers “(g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39); . . . [or] (k) Articles of chapter 82 or 83.” As such, CBP’s analysis must begin with an examination of the other headings at issue. |
| Ruling Date: Aug. 15, 2025 |
H332948: Request for Further Review of Protest Number 1601-21-105798; Classification; Applicability of Section 301 Trade Remedies; Silica Gel
| Ruling: By application of General Rules of Interpretation 1 and GRI 6, Ultra Art Crystals and the Ultra Micro Crystals are classified in heading 2811, specifically in subheading 2811.22.1000, which provides for “Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic oxygen compounds of nonmetals: Silicon dioxide: Synthetic silica gel.” Pursuant to U.S. note 20 to subchapter III, chapter 99, HTSUS, products of China classified in subheading 2811.22.1000, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty under heading 9903.88.03. However, the subject Ultra Art Crystals are accurately described under U.S. note 20(qq)(12) to chapter 99, subchapter III, HTSUS, which provides a description for “[s]ynthetic silica gel, in granules measuring 0.25 to 0.6 mm in diameter, put up in retail packaging, of a kind used for drying and preserving flowers (described in statistical reporting number 2811.22.1000).” Only the Ultra Art Crystals meet the terms of the exclusion language and therefore qualify for the claimed exclusion under secondary tariff number 9903.88.38. |
| Issue: Whether the subject articles are entitled to a Section 301 exclusion under heading 9903.88.38 as “Synthetic silica gel, in granules measuring 0.25 to 0.6 mm in diameter, put up in retail packaging, of a kind used for drying and preserving flowers” (described in statistical reporting number 22811.22.1000), and whether the subject articles are entitled to a Section 301 exclusion under 9903.88.43 as “Synthetic silica gel, in amorphous granules, of a kind used as a catalyst support” (described in statistical reporting number 2811.22.1000). |
| Item: Harvest Ventures, dba Ultra Pet Company's certain silica gel from China. The silica gel is imported in two different packages for retail sale. The first package is for the “Ultra Art Crystals.” The back of the packaging continues the flower images and provides eight steps for using the silica gel to dry flowers in English, Spanish, and French. The second package is for the “Ultra Micro Crystals.” The bottom half of the back panel presents, in English, Spanish, and French, instructions for use of the silica gel as cat litter, additional product information, and warning information regarding use of the product. |
| Reason: The Ultra Art Crystals meet the criteria of U.S. note 20(qq)(12) of chapter 99 specifically because the synthetic silica gel is packaged and intended to be used for the drying and preserving of flowers. The Ultra Micro Crystals do not meet the criteria of U.S. note 20(qq)(12) of chapter 99, because its packaging clearly directs its use as a cat litter, nor does the product meet the criteria of U.S. note 20(vv)(12) of chapter 99. The presented fungibility of silica gel does not change the fact that the packaging of the Ultra Micro Crystals presents a cat litter product, nor is it evidence that the Ultra Micro Crystals will be or can be used as a catalyst support. |
| Ruling Date: Aug. 25, 2025 |
H348950: Ruling request concerning the tariff classification of wheel and tire assemblies for use in lawn and garden spreaders
| Ruling: By application of General Rules of Interpretation 1 and 6, the subject wheel and tire assemblies (identified as Models 45702Y, 45802G, 45825G and 48511G) are classified under statistical reporting number 8432.90.00, which provides for “[A]gricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: Parts….” |
| Issue: What is the proper tariff classification of the subject wheel assemblies under the HTSUS? |
| Item: Imports of wheel and tire assemblies for use in lawn and garden spreaders by importer Agri-Fab. |
| Reason: CBP generally will consider an article to be a part if it is an integral constituent or component without which the article to which it is joined could not function. As horticultural spreaders are designed to be mobile to be able to distribute their contents over an area of soil, they require some means of traction to enable movement. The subject wheel and tire assemblies provide horticultural spreaders with the requisite mobility to perform their intended function. |
| Ruling Date: Oct. 17, 2025 |
H330202: Articles for the handicapped; Subheading 9817.00.96; Wheelchair Seat Cushions
| Ruling: The seven wheelchair cushions, identified as: Jay Basic, Jay Basic Pro, Jay Go,Jay Ion, Jay Lite, Jay Soft Combi, and Jay Zip are eligible for subheading 9817.00.96, which provides for “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. . . other.” |
| Issue: Whether the subject wheelchair cushions are eligible for duty-free treatment under subheading 9817.00.96 as an “article specially designed or adapted for the handicapped.” |
| Item: Sunrise Medical and Sunrise Medical US' Jay line wheelchair seat cushions |
| Reason: Regarding whether the cushions at issue are “specially designed,” CBP finds the cushions are distinguishable from other cushions useful to the public, as they are sold by Jay’s affiliate, Sunrise Medical, which sells Jay wheelchairs. The subject cushions are specially designed, adapted, marketed and sold exclusively for use with Jay wheelchairs, not other products, for handicapped persons who use the wheelchair principally for transportation. In addition, CBP notes that the Sunrise website displays some cushions permanently affixed to Jay wheelchairs, and other cushions as replacements for Jay wheelchairs. All these styles are specially designed with specific contoured, padding to exclusively accommodate use on Jay wheelchairs for extensive, all-day use by handicapped persons. Based on this, CBP believes the subject wheelchair cushions would be imported into the U.S. for sale exclusively to the handicapped community. |
| Ruling Date: Dec. 5, 2024 |
H328693: Request for Internal Advice on the Tariff Classification of a USB Docking Station
| Ruling: By application of General Rules of Interpretation 1 (Note 3 to Section XVI, HTSUS) and 6, the subject USB docking station is classified under heading 8471, specifically subheading 8471.80.10, which provides for, “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Other units of automatic data processing machines: Control or adapter units.” |
| Issue: Whether the subject docking station is classified under heading 8471 as a unit of an ADP machine, or under 8517 as an apparatus for the transmission or reception of voice, images, or other data. |
| Item: Bizlink Technology's Dell D3100 “Dockport” USB docking station. |
| Reason: Heading 8517 does not describe the docking station’s principal function. That heading applies to articles whose principal function is to act as an “apparatus for the transmission or reception of voice, images or other data” (emphasis added). Like the merchandise at issue in HQ H337673, and apart from the RJ-45 Ethernet port, none of the downstream outputs here are primarily for the transmission or reception of data from one ADP machine to another. Instead, the outputs are for connecting an ADP machine to display monitors, headphones, microphones, and other peripherals. |
| Ruling Date: Aug. 20, 2025 |
H327850: Application for Further Review of Protest No. 390122127269; Classification; Applicability of Section 301 Trade Remedies on Certain Thermostats
| Ruling: By application of General Rules Interpretation 1 and 6, the thermostats will be classified under statistical reporting number 9032.10.0030, which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Thermostats: For air conditioning, refrigeration or heating systems: Designed for wall mounting.” The subject thermostats also fall under the scope of U.S. note 20(ttt)(i)(88), and therefore qualify to be classified under heading 9903.88.67. |
| Issue: Whether the thermostats are classified under statistical reporting number 9032.10.0030, or statistical reporting number 9032.10.0060. If statistical reporting number 9032.10.0030, do the thermostats qualify for relief from Section 301 duties under U.S. Note 20(ttt)(i)(88) to Chapter 99? |
| Item: Lippert Components' Furrion Chill Single Zone Basic Wall Thermostat, Model No. FACW10ESSA- BL |
| Reason: It is clear the thermostats are designed to be mounted on the walls of RVs or motor homes. Specifically, the “Quick Start Guide” provides a five-step process for mounting the thermostats, including the distance from the floor that it should be mounted, and indicates that the thermostats, in their condition as imported, come with the hardware required for wall mounting. Given the language of statistical reporting number 9032.10.0030 simply references “wall mounting,” without any language excluding the walls of RVs or motor homes, the thermostats are classified under statistical reporting number 9032.10.0030 9032.10.00, as thermostats designed for wall mounting. The thermostats’ classification in statistical reporting number 9032.10.0030 satisfies two of the requirements of U.S. Note 20(ttt)(i)(88)’s exclusion, namely that the thermostats are “designed for air conditioning or heating systems” and “designed for wall mounting.” The third requirement, “not designed to connect to the internet,” is also met, as Protestant indicated the thermostats are not compatible with the internet and there is no mention of internet capabilities in the thermostats’ “Quick Start Guide.” Therefore, the thermostats also qualify for relief from Section 301 duties under U.S. Note 20(ttt)(i)(88) and its corresponding heading 9903.88.67. |
| Ruling Date: Aug. 21, 2025 |