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Image Search for HS Classification by TaichiKawazoe

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Classification Example

*HS classification can be easier with ImageSearch on world customs ruling database
The method is described in "ImageSearch for HS classification"

HS classification for Sprayer

2022-11-04 By Taichi Kawazoe

①Oil Sprayer 8424.89(DEM-8896-07-1)
Mechanical apparatus for atomizing liquids
GRI1

➁Perfume Sprayer bottle 9616.10(NLRTD-2010-002524)
GRI1

③Garden hose with spray gun 5909.00(DE5368-14-1)
I’m surprised to see that hose is more essential than a spray.
It seems it can be classified in 8424.89 but in this case, the garden hose imparts the essential character
especially with regard to the value compared to the spray gun.
GRI3b

Thank you always for the likes on my post. It will be continuing driving force to write more posts!
And sharing my post is always welcome.

Here is a tip on how to ImageSearch for HS classification.

How to ImageSearch for HS classification

 

 

 

Filed Under: Classification Example, HS Classification

HS classification for Toothbrush and with electric motor equipped

2022-05-06 By Taichi Kawazoe

“Toothbrush” is classified in 9603.21 as “Brushes” and
“Toothbrush with an electric motor” is classified in 8509.80 as “Electro-mechanical domestic appliances, with self-contained electric motor”

Both are apparently a toothbrush but when an electric motor is equipped, it is excluded from “Brushes”

Filed Under: Classification Example, complex

HS code for Wireless headsets

2022-04-02 By Taichi Kawazoe

When it comes to classifying Wireless headsets, there is a problem because it’s classifiable into two headings 8517 and 8518.

And each headings and subheadings are below.

8517
Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network).

851762
— Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus

———————————————————————–

8518
Microphones and stands

851830
– Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

 

I had searched many customs rulings and found there are two patterns of classification records 8517 & 8518 for Wireless headsets.

 

Classified in 851762

Item image
Issued Country Danish Customs
Reference DKBTI19-0447854
Issuing date Sept. 12, 2019
Item name wireless headphones
Classified HS code 851762
Details & Customs Opinion The item is a set of headphones that are wireless. The headphones have on and off buttons, turn up and down, turn on and off microphone, and a Noise Reduction (ANC) button. The microphone switch can also be turned on or off by pressing it twice in succession. The item comes in a box where, in addition to space for the headphones, there is also room for a cord. The cord is for charging. The box is shaped to hold the headphones and protect them from bumps and the like. The box is covered with plastic and has a zipper running almost all the way around the edge. A USB dongle comes with the item. This dongle can be inserted into a computer and then automatically establishes contact between the computer and the headphones. Dongle cannot be viewed on the computer and cannot be used by other devices. Along with the item is a charging station for Jabra headphones. The stand is a USB cable where one end is mounted in a holder. The holder has fitted an indicator light which indicates that the headphones are charging. The holder is designed so that the headphones can stand in it when charging. The cable has a USB-A connector on one end and a USB mini B connector on the other end, which is mounted in the holder. The item is reported to be for wireless telephony and music playback. The product can be combined with computer, telephone and tablet. It has been stated that the stand is for holding handsets when charging. The item is a set of headphones in a box with a cord lying next to it. The stand is a USB cable where one end is mounted in a headphone holder.

See How to search world customs ruling with an image.

Item image None
Issued Country U.S Customs
Reference N186376
Issuing date October 28, 2011
Item name Bose® Bluetooth® Headset
Classified HS code 851762
Details & Customs Opinion The merchandise subject to this ruling is a Bose® Bluetooth® Headset. The Bose® Bluetooth® Headset is a 2-way communication device for the transmission and reception of voice communication when paired with a Bluetooth enabled mobile communication device. It consists of a headset, a USB cable, a power supply, additional ear tips, a carrying case, and an owner’s guide. It features a Version 2.1 EDR (Enhance Data Rate) and a Secure Simple Pairing (SSP). The various buttons on the headset enables the user to make and receive calls, end a call, adjust the volume, mute a call, transfer the audio to the user’s mobile phone, put an active call on hold and answer another phone or switch between two calls. The Bose® Bluetooth® Headset also allows the user to maintain an active connection with two mobile phones. The rechargeable battery within the headset provides 4.5 hours of talk time or 150 hours in standby mode. The battery can be recharged using the USB cable with a direct connection to either the USB port of a computer or the power supply, or through connection to a wall outlet via the power supply. A sample of the Bose® Bluetooth® Headset, which identified it as S/N Q54282Z11270097AE, was submitted and is being returned as per your request.
The applicable subheading for the Bose® Bluetooth® Headset (S/N Q54282Z11270097AE) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be free.

Classified in 851830

Item image
Issued Country German customs
Reference DEBTI8534-18-1
Issuing date June 22, 2018
Item name Bluetooth headset
Classified HS code 851830
Details & Customs Opinion Bluetooth headset; Model: AIRY NG – consisting of two upholstered handsets, right with Bluetooth transceiver module, 3.5 mm audio input, microphone, control element (music control, call acceptance and termination), accumulator and USB charging port (see attachment), – for converting electrical sound frequency pulses into sound waves and for converting sound waves into electrical sound frequency signals – characteristic main activity – as well as for sending and receiving audio signals in the Bluetooth standard for hands-free wireless communication with mobile phones without dialing capability, – together with accessory pack (USB cable, audio cable , Manual, fabric bag) in a common sales enclosure. The headphone determines the character of the whole. “”Headphone with microphone combined, not for wired telephone equipment, no handset for the hearing-impaired (combination of headphone / microphone – main character feature – and bluetooth module, in assortment with non character-defining accessory pack, in presentation for retail sale)””

Compendium of Classification Opinion

8517.62 to “Harmonized Commodity Description and Coding System Compendium of Classification Opinion” states below.

Source: WCO “Harmonized Commodity Description and Coding System Compendium of Classification Opinion”

 

It seems that the Compendium of Classification Opinion supports Wireless headsets to be classified in 8517.62.

 

India customs rulling

India customs ruling state that
“Headphones combined with a microphone of heading 8518 carry only audio signals and are not an active part of a network, whereas a Bluetooth headset with mobile telephony function is an active part of a wireless network, includes a software part for the wireless network and simultaneously receives/transmits voice and data in a wireless network. Thus, “Bluetooth Wireless headsets for mobile phones / cell phones” equipped with communication device fully comply with the subheading 8517.62.”

Circular No. 36/2013-Customs, Dated – 5th September, 2013 Subject:   Classification of “Bluetooth Wireless Headset for mobile phones / cell phones” under harmonised Customs Tariff – regarding.

Source:Taxguru.in

Counter opinion for HS:8517

There are documents that support wireless headset to be classified in 8517, but there is also a counter-opinion that insist wireless headset should be classified in 8518.

Below is Danish Customs rulings. a remarkable part of it is that there is a statement that an applicant requested classification at 851762 but Danis Customs rejected it.

See red-colored text in the description.

Item image
Issued Country Danish Customs
Reference DK16-1898692
Issuing date April 7, 2017
Item name wireless headphones
Classified HS code 851830
Details & Customs Opinion The product is a set of stereo headphones on an adjustable headband with ear plugs that can be folded in when the headphones are not in use. Ear peaks are upholstered and insulate against outside noise when the headphones are placed over the ears. The headphones are equipped with electronic noise reduction (Noise Canceling) that actively reduces audible noise from the surroundings. This function can be switched on and off. Establishing a wireless connection between the headphones and an audio source can be done using the built-in Near Field Communication (NFC) technology, if the audio source also has NFC. When the devices come into close contact with each other, a network is established that allows the necessary transfer of data that can identify the two devices opposite each other prior to the creation of a wireless connection. The audio signal can be transmitted wirelessly from the audio source via Bluetooth (local network transmitting data over short distances up to 10 meters). It allows the headphone to communicate with fixed and mobile devices wirelessly, such as a cellular phone (cellular phone), a computer / tablet / television, or similar devices that can broadcast audio. The product can be connected to multiple audio sources at the same time, allowing them to be easily switched (for example, a music player and a smartphone). The headphones can also be connected to an external audio source with a cable (audio or USB cable). There are physical buttons on the ear cups for controlling sound level and source, etc. There are also built-in earphones microphones for use in eg. telephone calls. With the help of buttons it is possible to answer, end calls, and redial last used numbers. The item itself can not be used to make arbitrary telephone calls. The headphone is powered by a built-in rechargeable battery, which is charged with USB cable when connected to the headphone’s micro USB input.


The product is classified under Commodity Code 8518 30 95 90 in accordance with General Rules 1, 3 (b) and 6 for the Combined Nomenclature and the wording of product codes 8518, 8518 30, 8518 30 95 and 8518 30 95 90 as well as Section 3 of Title 16 of the Customs Tariff. The product is a composite product consisting of headphones and Bluetooth connectivity (wireless network). Items combined to perform two or more functions are classified according to the main function according to Section 3 of the Customs Tariff Section 16. The headphones design with padded ear plugs, the active noise reduction and high quality audio features, and the headphones are particularly useful with several different features. Audio sources are qualities that are primarily related to headphones. The Bluetooth function (wireless network) is optional because the audio transfer can also take place using cable. The primary function is therefore the headphone, and the product is then classified. Position 8518 has the text “”Microphones and racks therefor; Speakers, also mounted in the cabinet; Headphones and earphones, also combined with microphone (…) “”. In the Explanatory Notes to this heading, the product range described under C is as follows: “”Headphones and earphones, also combined with a microphone, and set of microphones and one or more speakers.”” (…) “”The position includes headphones and earphones also combined with A microphone for use in telephony and telegraphy; (…); Headphones and earphones for use with radio and television receivers, reproducers or automatic data-processing machines. “”The product is covered by the text of heading 8518 and corresponds to the description in the Explanatory Notes to this heading. The product is finally classified as “”Other”” under product code 8518 30 95 90. The company has requested classification at 8517 62 00. The text of the item code is: “”Receiving, converting and transferring devices, or restoration of voice, images or other data, including Devices for coupling and routing. “”Position 8517 62 00 includes cf. Explanatory notes, inter alia, So-called wireless headset, designed for use solely or mainly with mobile phones, and placed on the ear for hands-free operation, and where the communication between the devices takes place wirelessly. The text of this position does not cover the item, as the headphones are considered as primary function. The characteristics and characteristics mentioned above do not cover the product, cf. above on the primary function of the product, and the request for classification at position 8517 62 00 can therefore not be met.

 

Item image
Issued Country Danish Customs
Reference DK16-1898697
Issuing date April 7, 2017
Item name wireless headphones
Classified HS code 851830
Details & Customs Opinion The product is a set of stereo headphones on an adjustable headband with ear plugs that can be turned and folded when the headphones are not in use. Ear peaks are upholstered and insulate against outside noise when the headphones are placed over the ears. The headphones are equipped with electronic noise reduction (Noise Canceling) that actively reduces audible noise from the surroundings. This functionality can be turned on and off. Establishing a wireless connection between the headphones and an audio source can be done using the built-in Near Field Communication (NFC) technology, if the audio source also has NFC. When the devices come into close contact with each other, a network is established that allows the necessary transfer of data that can identify the two devices opposite each other prior to the creation of a wireless connection. The audio signal can be transmitted wirelessly from the audio source via Bluetooth (local network transmitting data over short distances up to 10 meters). It allows the headphone to communicate with fixed and mobile devices wirelessly, such as a cellular phone (cellular phone), a computer / tablet / television, or similar devices that can broadcast audio. The product can be connected to multiple audio sources at the same time, allowing them to be easily switched (for example, a music player and a smartphone). The headphones can also be connected to an external audio source with a cable (audio or USB cable). There are on the ear cups a touch panel and physical buttons for controlling the sound level and source, etc. There are also built-in earphones microphones for use in eg. telephone calls. Using the panel and buttons, it is possible to answer, end call, and redial last used numbers. The item itself can not be used to make arbitrary telephone calls. The headphone is powered by a built-in rechargeable battery, which is charged with USB cable when connected to the headphone’s micro USB input.


The product is classified under Commodity Code 8518 30 95 90 in accordance with General Rules 1, 3 (b) and 6 for the Combined Nomenclature and the wording of product codes 8518, 8518 30, 8518 30 95 and 8518 30 95 90 as well as Section 3 of Title 16 of the Customs Tariff. The product is a composite product consisting of headphones and Bluetooth connectivity (wireless network). Items combined to perform two or more functions are classified according to the main function according to Section 3 of the Customs Tariff Section 16. The headphones design with padded ear plugs, the active noise reduction and high quality audio features, and the headphones are particularly useful with several different features. Audio sources are qualities that are primarily related to headphones. The Bluetooth function (wireless network) is optional because the audio transfer can also take place using cable. The primary function is therefore the headphone, and the product is then classified. Position 8518 has the text “”Microphones and racks therefor; Speakers, also mounted in the cabinet; Headphones and earphones, also combined with microphone (…) “”. In the Explanatory Notes to this heading, the product range described under C is as follows: “”Headphones and earphones, also combined with a microphone, and set of microphones and one or more speakers.”” (…) “”The position includes headphones and earphones also combined with A microphone for use in telephony and telegraphy; (…); Headphones and earphones for use with radio and television receivers, reproducers or automatic data-processing machines. “”The product is covered by the text of heading 8518 and corresponds to the description in the Explanatory Notes to this heading. The product is finally classified as “”Other”” under product code 8518 30 95 90. The company has requested classification at 8517 62 00. The text of the item code is: “”Receiving, converting and transferring devices, or restoration of voice, images or other data, including Devices for coupling and routing. “”Position 8517 62 00 includes cf. Explanatory notes, inter alia, So-called wireless headset, designed for use solely or mainly with mobile phones, and placed on the ear for hands-free operation, and where the communication between the devices takes place wirelessly. The text of this position does not cover the item, as the headphones are considered as primary function. The characteristics and characteristics mentioned above do not cover the product, cf. above on the primary function of the product, and the request for classification at position 8517 62 00 can therefore not be met. 

 

Item image
Issued Country Poland customs
Reference PLPL-WIT-2017-00262
Issuing date Feb. 14, 2017
Item name wireless headphones
Classified HS code 851830
Details & Customs Opinion Wireless earphones with microphone dedicated to gamers. Equipped with two speakers in the housing and a flexible, removable microphone. On the earmuffs, there are two knobs to regulate the sound, separately for the game and the talk mode, and the buttons for enabling and disabling the headphones and the microphone on the other. Headphones are compatible with PCs, laptops, consoles and smartphones. Other parameters: connectors: USB 2.0, Optical S / PDIF; Communication: 2.4 GHz wireless; Audio system: stereo; Headphone Frequency Response: 20.00 to 20,000.00 Hz; Impedance: 32.00 Ohm; Speaker dynamics: 107.00 dB; Microphone sensitivity: 60.00 dB; Reach: 10,00 m.

My opinion

A long time ago, headsets are connected to audio devices with wires. in that era, there might be no problem classifying them as “Headphones“(HS:8518) but nowadays there are many headsets that do not have wires. Therefore HS classification system can not catch up to the development of the device, and that causes this kind of problem.

There are few documents stating that wireless headset is classified 8517 and indeed wireless function should belong to “apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network(HS:8517)”.Hence If I was to classify wireless headset, I would classify it in 8517.

But the wireless headset is also nothing other than “Headphones“(HS:8518)

So wireless headset is apparently classified under two headings, therefore, I think it would be clearer if rulings apply GIR3(c) to classify it in 8518.

Conclusion

I posted this issue on Linked in to collect opinions from connections.
as a results, most of them supported it to classify 8517.62
— Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus.

after that, I searched the definition of wireless headset classification and found EU document that classify them clearly.

8517 62 This subheading also includes so-called “wireless headsets” designed to be used solely or principally with telephones for cellular networks (mobile phones), intended to be hung on the ear to provide a hands-free option. They enable the user to control telephone functions, such as answering, ending and dialling (for example, redialling the last call), within approximately 10 m from the mobile phone and have means for adjusting the earphone sound volume. These headsets incorporate a radio transmitter/receiver to communicate with a mobile phone by means of wireless technology, for example, “Bluetooth”.’
8518

‘This heading does not include:

(a)

separately presented cordless handsets for line telephone sets (see the HS Explanatory Notes to subheading 8517 62);

(b)

separately presented wireless headsets (combination of a headphone and a microphone) with dialling capability (see the Explanatory Notes to subheading 8517 62 00).’

Nowadays many wireless headsets have a function to answer a phone call and talk with a built-in microphone. That type of headset is classified in 8517.62.

But there is a fact that few customs classify wireless headsets in 8518 as “Headphones”.

Therefore importers who intends to bring Wireless headsets should be careful.

 

Filed Under: Classification Example, complex

Inflatable Guitar classified as “Toy” or “Atricles of plastics” ?

2022-03-29 By Taichi Kawazoe

“Inflatable Guitar” was classified as “Toy”(HS:9503) by U.S. Customs ruling J81414.

German and UK customs made the same decision regarding similar items.

The issue is “Is it really a Toy??”

*example image of the targeting item

Item detail

The targeting item is called “Inflatable Guitar”.

Inflatable Guitar, is a toy rubber musical instrument that, when inflated by air, resembles a six string electric guitar. The item has the words “Rock ‘n Roll” on its body and when fully inflated measures 42 inches in length. The toy guitar does not play actual notes, but is designed to provide amusement through the simulation of guitar playing.

Issue

Whether the subject inflatable guitar is classified as “other articles of plastics” in heading 3926, HTSUS, or as “other toys” in heading 9503, HTSUS.

Here is the German customs classification record, they classified it in 9503

Item image

Issued Country German customs
Reference DE20508-15-1
Issuing date Oct. 22, 2015
Item name inflatable microphone
Classified HS code 950300
Details & Customs Opinion It is a toy in the form of an inflatable microphone made of printed, welded plastic films (according to additional application details made of PVC). The approx. 30 cm long product is equipped with a plastic valve which is pressed completely into the inflated guitar. The product is for the fun of entertaining children and adults and is together with a colorful printed cardboard insert in a plastic bag for the retail sale. Due to the lack of entertainment, a classification under heading 9505 is not considered. Such products are classified under customs tariffs as ‘other toys, not covered by CN codes 9503 0010 to 9503 0085, made of plastic, not a scale for printing on scale’.

See How to search world customs ruling with an image.

And here is the UK customs classification record, they classified it in 9503

Item image No image
Issued Country UK customs
Reference GB118578446
Issuing date June 12, 2009
Item name INFLATABLE TOY REPRESENTING A GUITAR
Classified HS code 950300
Details & Customs Opinion INFLATABLE TOY REPRESENTING A GUITAR. OF PLASTIC. DESIGNED TO BE USED AT PARTIES AND EVENTS.

CLASSIFICATION IS DETERMINED ACCORDING TO GIRS 1. CN CODE 95030055 TOY MUSICAL INSTRUMENTS.
TARIC CODE 9503005590 OTHER THAN HAND-MADE, OF WOOD

 

Reviewing by CBP

Heading 9503, HTSUS, is the provision for “other toys.” Although the term “toy” is not defined in the HTSUS, in Minnetonka Brands, Inc. v. United States, the Court of International Trade (CIT) held that an “object is a toy only if it is designed and used for amusement, diversion or play, rather than practicality.”

In order to be considered a toy, the inflatable guitar must be designed for amusement and not practicality. Internet research reveals that identical items imported into the United States are marketed and used as party decorations and favors.

Thus, any amusement value provided by the inflat-able guitar is incidental to its practical purpose as a party favor or decoration. This is because when inflated with air, although it is shaped like an electric guitar, the article is not operable as a music-maker. It is not capable of emitting sound. Instead, the article is merely a depiction of an electric guitar

Based on the facts above, U.S. Customs has reviewed J81414 and has determined the ruling letters to be in error.

Conclusion

Consequently, as an article made up entirely of plastic that is not described by heading 9503 or elsewhere in the HTSUS, it is our decision that the inflatable guitar is classified in heading 3926, HTSUS, as “Other articles of plastics…” Specifically, it is classified in subheading 3926.90.7500,

Source:Customs Bulletin

My opinion

The interesting part of this example is that, at first US, German and UK made the same decision regarding similar items. and only US customs reconsider and revoked its classification.

Since German and UK customs rulings are old, so I don’t know how they are classified lately.

But I am uncomfortable with the opinion that inflatable guitar is not a toy because it’s used as a party favor or decoration.
It must be fun and amusing to play with an inflatable guitar.
I think amusement value is an essential factor of toys.

This kind of items classification must be interpreted differently by different people.
What do you think?

 

Filed Under: Classification Example, complex

Trimer set classified as “Shaver” or “Hair clipper”?

2022-03-24 By Taichi Kawazoe

Trimer set was classified as “Shaver”(HS:8510.10) by U.S. Customs ruling N274103.

However, this U.S. decision contradicts the decision of the German customs.(HS:8510.20)

*image of the targeting item

Source: Amazon.com

Before Revocation

The targeting item is called “Philips Norelco Multigroom 5100”.

This shaver is a battery-powered all-in-one beard and hair trimmer with a self-contained motor. It includes 4 attachments such as,

①full size metal trimmer (Including 3 combs),

Source: Amazon.com

It also includes 3 combs such as, 18-setting beard and stubble comb (18mm), 12-setting stubble comb (12mm) and 18-setting hairclipper comb (3-20mm). The combs and the attachments are designed to cut different lengths of hair.

The full size metal trimmer is used without combs to complete the style and get clean edges on the beard. The stubble comb attachment can trim the stubble to the exact length by locking the setting that suits the desired length from 1mm to 12mm.

 

 

②detail trimmer, ③detail foil shaver, and ④nose trimmer.

Source: Amazon.com

The nose trimmer attachment will remove unwanted nose and ear hair. The precision trim-mer attachment creates fine lines with contours and details to define the look.

The detail foil shaver attachment will get rid of unwanted hairs in smaller areas on the cheek and chin for clean finishes.

Issue

Are the items are classified under subheading 8510.10, HTSUS, as shavers or under subheading 8510.20, HTSUS, as hair clippers?

At the first decision, U.S. Customs classified it in 8510.10.

And here is the German customs classification record, they classified it in 8510.20.

Item image
Issued Country German customs
Reference DE24384-16-1
Issuing date March 17, 2017
Item name Body Groomer
Classified HS code 851020
Details & Customs Opinion Body Groomer, – from a handheld device with built-in electric motor, accumulator, on / off switch, charge control light, plug connection for mains adapter and hair cutting attachment with comb, nose and ear hair remover And removing (cutting) of body hair – without any main activity -, – in a common sales packaging with charging station, charger, cleaning brush and comb (see attachment). The body groomer determines the character of the whole. “”Hair cutting machine (multifunctional machine with haircutting machine and razor – without distinctive main activity – in goods collection in presentation for the retail sale with non-characteristic accessory pack) – so-called body groomer””

See How to search world customs ruling with an image.

After Review

The following HTS headings are under consideration:

 

 

four trimmer attachments for different uses and three trimming combs of various sizes and uses. Given that the imported items are sets for retail sale, and applying GRI3(b), we find that the trimmers, in whichever forms they take on once any of the various attachments or combs are employed, impart the essential character of the sets.

There is no dispute that the subject trimmers are classified in heading 8510, HTSUS, which provides, in relevant part, for shavers, hair clippers and hair-removing appliances, with self-contained electric motor. Rather, the issue is the proper classification at the subheading level within heading 8510,

In NY N274103, the device can accommodate four attachments that allow the device to be used as a full-size metal trimmer, detail trimmer, detail foil shaver or nose trimmer.

When used with the full-size metal trimmer attachment, the device cuts beard stubble to varying lengths while employing any of the included combs and, when used without the combs, can define clean edges on the beard or goatee.

The detail trimmer attachment is used to define even sharper edges around a user’s beard or goatee. When used with the detail foil shaver attachment, the device shaves small areas on the user’s cheeks and chin with precision.
The nose trimmer attachment allows the device to be used to trim unwanted nose and ear hair.

The full-size metal trimmer attachment and detail trimmer attachment cut hair by employing a reciprocating cutter blade that moves back and forth over a fixed metal comb.
That cutting action squarely falls within the cutting action described in EN 85.10 as that belonging to a clipper of subheading 8510.20, HTSUS.

The foil shaver attachment cuts hair by employing blades that move along the inside of a perforated foil plate and cuts hair that protrudes through the plate. That cutting action is akin to the cutting action described in EN 85.10 as that of a shaver of subheading 8510.10, HTSUS.

The nose trimmer attachment cuts hair by employing a rotating cutter that spins within a small metal tube into which hairs enter. That cutting action is akin to the cutting action described in EN 85.10 as that of a shaver of subheading 8510.10, HTSUS.

Given that the attachments allow the device of NY N274103 to possess cutting functions that are described in two subheadings of heading 8510, HTSUS, we must determine which of those functions is the device’s principal function by application of GRI 6 and Note 3 to Section XVI, HTSUS.

Note 3 to Section XVI Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

the full-size trimmer attachment that provides the device with the most utility because it can be effectively used to cut large swaths of hair from a beard covering a user’s entire face and neck as necessary, and also to detail clean beard edges. The remaining attachments’ intended uses are much narrower and focus upon more discrete portions of a user’s visage. We find that the detail trim-mer, foil shaver, and nose trimmer functions are subsidiary to the principal function of the trimmer.

Based on the facts above, U.S. Customs has reviewed NY N274103 and has determined the ruling letters to be in error.

Conclusion

By application of GIRs 3(b) and Note 3 to Section XVI, the trimmers of NY N274103 is properly classified as clippers of subheading 8510.20.

Source:Customs Bulletin

My opinion

Since the item is composite goods, we need to apply GIR3(b) to determine HS code.
The issue of this item is which function imparts the essential character.

full-size trimmer

or

detail trim-mer, foil shaver, and nose trimmer

Conclusively “full-size trimmer” is considered an essential character because it makes big changes whereas “detail trimmer, foil shaver, and nose trimmer” make small changes.

But I think foil shaver, and nose trimmer apply delicate technology to cut unwanted hair smoothly.

Without that delicate technology, users feel pain when they use it.

On that point, I think foil shaver, and nose trimmer apply more delicate technology than full-size trimmer.But when it comes to classifying HS code, full-size trimmer is more important.

 

 

 

 

 

 

 

 

 

 

 

Filed Under: Classification Example, HS Classification

Cartoon hand gloves classified as Festival articles in HS:9505.90?

2022-03-17 By Taichi Kawazoe

“Mickey mitt” was classified as “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories
thereof: Other: Other.”(HS:9505.90) by U.S. Customs ruling NY B87119.

*example image of the targeting item


Source:Amazon.com

Before Revocation

The targeting item is called “Mickey mitt”.

The articles at issue in NY B87119 is a large, white, acrylic pile mitt that is worn on the hand to create the appearance of the three digit hand of the cartoon character
“Mickey Mouse.” It allows for the insertion of the thumb and separate insertion of the fingers.

And here is the German customs classification record, they classified similar products which is used in Halloween festival HS:6116.93.

Item image
Issued Country German customs
Reference DE15047-14-1
Issuing date Sept. 25, 2014
Item name Gloves, mittens so-called black Halloween
Classified HS code 6116.93
Details & Customs Opinion Gloves, mittens so-called black Halloween, Article 729617, Photo see Appendix, -. Cut to length as five-finger gloves made – from about 1.3 mm thick, plain knitted aloud request polyester (synthetic fibers), – on one side pattern forming (according to request depicting printed with rubber), a skeleton motif – with a ribbed knit, double-crafted cuffs “”finger gloves knitted or crocheted, other than in subheading 6116 10 called, of synthetic fibers””.

See How to search world customs ruling with an image.

After Review

Whether the mitt and gloves, described above, are properly classified in
heading 6116, HTSUS, as gloves or a mitt or in heading 9505, HTSUS, as
festive articles.

The HTSUS headings under consideration are the following:

6116
Gloves, mitten and mitts, knitted or crocheted:

9505
Festive, carnival or other entertainment articles, including magic
tricks and practical joke articles; parts and accessories thereof: Other.

To determine which one is appropriate, Refer to Chapter note.

note 1(v)to chapter 95 the chapter does not cover “gloves, mittens and mitts (classified according to their constituent materials).”
Based on the facts above, U.S. Customs has reviewed NY B87119 and has determined the ruling letters to be in error.

Conclusion

U.S.Customs applied chapter note 1(v) and interpreted it to mean that the exclusionary language to chapter 95.

Therefore U.S.Customs revoked NY B87119 and reclassified it in 6116.93

Source:Customs Bulletin

My opinion

It’s always difficult to judge whether an item is classified as Festival goods, Christmas goods, or other when it is actually used in such kind of Festival.

Since the Targeting item of Mickey mitt is made of a “large, white, acrylic pile”, it seems it does not have a utilitarian function like holding or grabbing something.
and it might be made of non-durable material.

If the item does not have a utilitarian function, it could be just a decoration or fancy goods.

But because of note 1(v)to chapter 95, “gloves, mittens, and mitts” are excluded from chapter 95.

Is there no room for “something like gloves, mittens, and mitts” to be classified as Festival goods?

Filed Under: Classification Example, HS Classification

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