The following revocations and proposed changes to U.S. Customs and Border Protection classification rulings are included in October 12, 2022, Customs bulletin and rulings. Comments on these proposed changes are expected by November 11.
For more information on how to search or use classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
Synthetic ice panels
CBP is proposing to reclassify synthetic ice panels as sports equipment under HTSUS 9506.99.2580 (duty free) rather than plastic floor tiles under HTSUS 3918.90.1000 (5.3% duty). NY decision N278463 would be revoked to reflect this change.
The articles in issue consist of interlocking tiles made from high-density polyethylene plastic that have been specially formulated to mimic the coefficient of friction and sliding properties of actual ice rinks. They are designed to be fitted together to form an artificial ice skating surface and can be used in any climate, indoors or outdoors.
CBP states that the signs are designed and designed for the practice of ice hockey while wearing skates and thus meet the “necessary, useful, or appropriate” criteria established by the Court of Appeals for the Federal Circuit for sports equipment.
window blind parts
CBP is proposing to reclassify finished wood slats and wood bottom rails with UV coatings used for blinds as other wood articles under HTSUS 4421.99.9880 (3.3% duty) rather than continuous form lumber under HTSUS 4409.29.9000 (duty free). NY Decision N041645 would be amended to reflect this change.
CBP states that its established practice is that continuously shaped lumber coated with UV coatings, lacquer, polyurethane, aluminum oxide, acrylic, etc., is excluded from classification under heading 4409 because these coatings fall under the exclusion described in EN 44.09 as wood that is surface worked beyond planning or sanding, other than painting, staining or varnishing.
Copyright © 2022 Sandler, Travis & Rosenberg, Pennsylvania; WorldTrade Interactive, Inc. All rights reserved.