The following proposed revocations and modifications of US Customs and Border Protection classification rulings are included in the Sept. 14, 2022, Customs Bulletin and Decisions. Comments on these proposed changes are due by Oct. 14.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
CBP is proposing to reclassify quilted mattress covers as furnishing articles under HTSUS 6304.91.01 (5.8 percent duty; if made of knitted polyester) or 6304.93.00 (9.3 percent duty; if made of non-woven polyester) rather than as articles of bedding under HTSUS 9404.29.9087 (6 percent duty), 9404.21.0000 (3 percent duty), 9404.90.2000 (6 percent duty), or 9404.90.9522. Rulings NY N314433 and NY H87864 would be revoked, and rulings HQ H265611 and NY N303580 would be modified, to reflect this change.
The items at issue have top panels and side panels constructed of three fabric layers: the outer and inner layers are 100 percent polyester knit fabric and the middle layer is a 100 percent polyester filling. The bottom piece is cut from a 100 percent polypropylene non- woven fabric. The top and side panels are sewn together and one side of a zipper is affixed along the lower edge, with the other side of the zipper affixed along the edge of the bottom fabric.
CBP explains that these items are not articles of bedding because they are intermediate goods used to create bedding and not finished products intended to be used by themselves nor goods that cover or furnish beds in a practical sense. Instead, CBP finds that these items are similar to pillow or cushion covers, which it has generally held are furnishing articles.
CBP is proposing to reclassify cast ductile iron retainer glands for ductile iron mechanical joints as tube or pipe fittings under HTSUS 7307.19.30 (5.6 percent duty) rather than as articles of iron or steel under HTSUS 7325.99.10 (duty-free) or 7326.90 .85 (2.9 percent duty). Ruling NY B87364 would be revoked, and rulings NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728 would be modified, to reflect this change.
Fashion Show Items
CBP is proposing to reclassify runway haute couture wearing apparel, headwear, footwear, jewelry, and accessories in their separate headings (4202, 4203, 4303, 6402, 6403, 6404, 6405, 6504, 6505, 6506, 7113, and 7116) rather than as collections of historical pieces under HTSUS 9705.00.0070 (duty-free). Ruling NY N297394 would be revoked to reflect this change.
The items at issue are used in semiannual showcases and CBP had initially determined that these events are for show and credibility of the brand at issue, noting that the items are “showcased and displayed in museums throughout the world, are rare and changing twice a year , are priced reflective of their rarity, and are used frequently in photoshoots in France and abroad after these events.”
However, CBP now states that the commercial undertaking in exhibiting these items twice a year serves a primary purpose of generating interest in the products displayed in attracting prospective future business. A secondary objective is the expectation, solicitation, and acquiring of commercial and retail orders for future delivery. CBP concludes that the items are thus precluded from classification under heading 9705, which excludes goods produced as a commercial undertaking to commemorate, celebrate, illustrate, or depict an event or any other matter, whether or not production is limited in quantity or circulation.
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