Classification Example

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

Audio accessory kit classified separately? or sets for retail sale?

2021-04-26 By Taichi Kawazoe

Audio accessory kit. It consists of a car charger adapter, a dual earphone splitter, earphones, and a USB cable.

These Audio accessory kits classified separately? or sets for retail sale?

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level.

Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that:

(a)consist of at least two 2 different articles which are, prima facie, classifiable in different headings;

(b) consist of articles put up together to meet a particular need or carry out a specific activity;

(c) are put up in a manner suitable for sale directly to users without repacking.

The assortment fulfills the requirements of (a) and (c) above but fails (b).
The function of each component does not join that of the others in a way that meets a particular need or carries out a specific activity.
The activities of the components are independent of each other.

This is a collection of related items but is not set for tariff purposes. Therefore, each of the components within the iPod accessory kit will be classified separately under its respective heading.

The applicable subheading for the car charger adapter will be 8504.40 which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: other.

The applicable subheading for the dual earphone splitter will be 8536.69, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V: lamp-holders, plugs and sockets: other: coaxial connectors; cylindrical multicontact connectors…: cylindrical multicontact connectors.

The applicable subheading for the earphone/headset will be 8518.30, which provides for headphones and earphones, whether or not combined with a microphone…other.

The applicable subheading for the USB cable will be 8544.42, which provides for insulated wire, cable…: other electric conductors, for a voltage not exceeding 1,000V: fitted with connectors: other: of a kind used for telecommunications.

The applicable subheading for the nylon bi-fold cover, whether imported separately or as part of the kit, will be 6307.90, which provides for other made-up textile articles, other.

Source: Customs Bulletin Weekly, Vol. 54, December 16, 2020, No. 49

Pizza delivery bag classified as textile,plastic or bag?

2021-04-25 By Taichi Kawazoe

Pizza delivery bag classified as
textile product(6307)?
plastic product(3926)?
or bag(4202)?

This article is regarding the Revocation of CBP ruling “H304836”

Source:shesgotflavor.com

A pizza delivery bag item number FG9F3600. It measures approximately 16” square and 4” deep.

It is made of woven nylon fabric with polyester fiberfill.
There are webbed carry straps and the bag closes with hook-and-loop fastener strips.

Importer stated that the proper classification for these bags is 4202.92, which provide for insulated food or beverage bags, with outer surface of textile materials, other, of man-made fibers.
However, customs dismissed the importer’s claim and classified it in 6307.90 textile articles NY N020627.

Later Customs determined that the rulings are in error, therefore they reconsider the classification process whether the insulated pizza delivery bags are properly classified in heading 4202, as insulated food or beverage bags, in heading 3923, as articles for the conveyance or packing of goods, of plastics; or in heading 6307, as “Other made up articles.”

3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:

-3923.10
Boxes, cases, crates and similar articles:

4202
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,holsters and similar containers;traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper:

-4202.92
With outer surface of sheeting of plastics or of textile materials:

6307
Other made up articles, including dress patterns:

-6307.90
Other:

The EN for heading 4202 states that “the expression ‘insulated food or beverage bags’ covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage.”

In HQ 953458, dated April 16, 1993, a soft-sided insulated cooler/picnic bag was classified in heading 4202, HTSUS, as a “travel, sports and similar bag.”

CBP compared the soft-sided cooler bag to a backpack and determined that both were used to transport food (whether perishable or not) during travel.

The pizza delivery bags, food delivery bags and grocery delivery bags at issue are reusable, are insulated, and are designed precisely to maintain the temperature of food and beverages during transport therefore it’s classified in heading 4202, based on the eo nomine provision.

The language from the EN for heading 4202 states that reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage are classified in heading 4202. In accordance with GRI 6, insulated pizza delivery bags, food delivery bags and grocery bags are classified in subheading 4202.92.

Mirror classified as “Wooden furniture” or “Other furniture”?(GIR3(b))

2021-04-23 By Taichi Kawazoe

“Wooden frame Mirror affixing to Closet System” classified as Wooden furniture(HS:9403.50)or Other furniture(HS:9403.89)?

This article is regarding the Revocation of CBP ruling “N304224”

Source: containerstore.com

The Container Store SKU number 10071373, the “Birch Frame Glass Mirror with Metal Brackets,” is a glass mirror with birch wood surrounds and 4 metal brackets designed for affixing to the Elfa standard uprights found in the Elfa Closet System.

It’s not classified as heading 7009, because the mirrors, in this case, are unit furniture, they are not properly classified in heading 7009.

EN heading 7009 states that
however, that mirrors converted into parts of articles of furniture of Chapter 94 (e.g., wardrobe doors) are classified with those articles of furniture.

In NY N304224, U.S. Customs & Border Protection (CBP) classified a framed mirror that is a component of a closet system in subheading 9403.50.(Wooden furniture of a kind used in the bedroom:)

After the issuance of the ruling, they have reviewed NY N304224 and determined that the ruling is in error.
Accordingly, for the reasons set forth below, CBP is revoking NY N304224.

The Elfa mirror is a composite good, made of both glass and wood, which can therefore be classified in two headings and therefore, is not classifiable under GRI 1. Pursuant to GRI 3(b), we must consider both the wood and glass to determine the essential character of the article.

9403
Other furniture and parts thereof:

–9403.50
Wooden furniture of a kind used in the bedroom:
–9403.89
Other:

The reflective glass surface of the mirror is the material that is functional to the use of the good, is the major component of the article in size, and would impart its essential character.

Therefore, the mirror would not be classified in subheading 9403.50, HTSUS. The wood frame does not impart the essential character of the article so it would not be considered wooden furniture. Based on the above, pursuant to GRI 3(b), the mirror is classified in subheading 9403.89 as other furniture.

Source:CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 49, DECEMBER 16, 2020

“Soap Dispenser” is difficult to classify under the HS code.

2021-03-24 By Taichi Kawazoe

How do you classify “Soap Dispenser” under the HS code?
It sounds easy but it is actually quite a lot of work to think deeply because
Five Customs classifies different HS for “Soap Dispenser”.

German and Switzerland case	HS:8479.89
US case	HS:8424.89
Japan case	HS:3924.90 (GRI3(b))
Taiwan case	HS:8413.20
India case	HS:3924.90 (GRI1)

“Soap Dispenser”, an empty bottle, made of plastic and no electrical function.
Soap is pop out when you push the top of the dispenser by hand.

It’s just an ordinary item, but I guess it’s a kind of unclassifiable item without consult importing country’s customs.

Let’s see each country’s Customs ruling recode of “Soap Dispenser”

German case HS:8479.89

In most cases, Customs in the EU classify Soap dispensers in 8479.89.
“Machine, apparatus and apparatus having individual functions”
this is from the case of a German custom.
Other EU country’s customs classify the same way.

Ref: DEBTI21927/19-1
Issue date: 2019-07-22
HS code: 84798997900
English description:
Soap dispenser, Art.-No. 18791, – of a cuboid housing made of plastic with a removable, mounted on a container opening, manually operated piston pump with spring-loaded suction pipe and soap dispensing spout (Figure see Appendix), – for the metered dispensing of liquids by pressing the piston pump. “Machine, apparatus and apparatus having individual functions, not specified or included elsewhere in Chapter 84, other than code number 8479 1000 00 0 to 8479 8997 85 0 – So-called soap dispensers”

Original description:

US case HS:8424.89

Previously US customs classify Soap Dispenser in 8424.20: Spray guns and similar appliances,
but revoked to 8424.89.“Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids . . . : Other appliances: Other.”

Ref: HQ H305296
Issue date: July 6, 2004
HS code: 8424.89.7090
English description: The article in question is a hand-operated soap and lotion dispenser, identified as a hand-painted liquid glass pump. The unit consists of a glass bottle reservoir, plastic pump assembly and dispenser head. By pressing the pump assembly up and down, soap or lotion is moved from the reservoir through the pump, and ejected out through the dispenser head.
The applicable subheading for the soap and lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids.

The reason why US customs changed their mind to classify 8424.20 to 8424.89 is here
The compact Oxford English Dictionary defines spray gun as “a device resembling a gun which is used to spray a liquid such as paint under pressure.” As described in the ENs, spray guns are usually designed for attaching to compressed air or steam lines, are connected with a reservoir with the material to be projected, and are fitted with a trigger or valve to control the flow through the nozzle. x, and do not fall within the description of subheading 8424.20, HTSUS.
Subheading 8424.89.90, HTSUS, provides for other mechanical appliances for projecting or dispersing liquids. We have previously determined that hand-operated pump dispensers that operate in a manner similar to the instant items are classified in subheading 8424.89, HTSUS. See HQ H070635 (July 13, 2010); HQ H012731 (March 27, 2008); HQ 956522 (August 29, 1994); HQ 956530 (August 29, 1994). Accordingly, we conclude that the subject pump dispensers hand pump are classified in subheading 8424.89, HTSUS.

furthermore, according to “Harmonized Commodity Description and Coding System Compendium of Classification Opinions” Pump is classified in 8424.89

8424.89 «Pump»
comprising a press-button, a nozzle; a piston-spring, a sealing-piston, a stem,
a container-gasket, a screw cap, housing, a spring, a sealing-ball and a diptube.
The article is designed to be mounted on the neck of a container for projecting
liquids, powders or foams through the nozzle by means of a piston-pump

Japan case HS:3924.90

Japan case is a bit complicated, “Soap Dispenser” has a “Double-layered soap tank”.
Soap is stored inside of the tank, and paraffin oil, leaves, and ABS balls are stored outside of the tank to decorate its looks.
Japanese customs adopted GRI3(b) to classify and impart essential character on the decorated plastic container itself. They take the pump function as a secondary.

Personally, I don’t agree with that idea, even though the container has unique features, and looks good, this item is nothing other than a pump.

*Example Image1(it’s not confirmed that the below item image is ruling item.)

*Example Image2(it’s not confirmed that the below item image is ruling item.)

Source: Yahoo Shopping

Ref: 115003375
Issue date: 2015-07-17
HS code: 392490010
English description: Lotion dispenser, Pump with container shape: manual material paraffin oil, etc. are entered for the decoration to the pump is marked with the container body side (two-sided) of ( body) methacrylic resin (pump) ABS, PP, PE, chrome-plated, spring (SUS304) (decoration) paraffin oil, naturally dried washing (leaves), Ball (ABS), branch (PP, TPR) Applications: cosmetics purse (dispenser) Size: 75mm × 75mm × height 200mm

This product is a container for cosmetics made from a plastic container and a manual pump, as an article consisting of different components, to apply the general rule 3 (b) on the interpretation of the tariff. Manual pumps are those that are supplementary mounted so easy access cosmetics, construction elements that gives an important feature for this product, because it is recognized as a plastic container store cosmetics, the goods as plastic cosmetic supplies, pursuant to the provisions of Article 39.24 Section tariff and the same table commentary Section 39.24 (D), are classified as described above.

Original description:

Source: Japan customs

Taiwan case HS:8413.20

Ref: 104AA0113
Issue date: 2015-03-05
HS code: 841320
English description: Soap Pump According to the information attached to the case, the product is a soap dispenser which is a combination of a hand pump and a container made of concrete. Its function is a single or repeated operation of the hand pump, which will quantify the liquid soap. Upgrade, which belongs to the category of hand pump goods, should be listed in catalog number 8413.20.00.00-1.

Original description:

Below is TARIFF from the WCO web page, you can see subheading 8413.20 “Hand pumps”.

India case HS:3926.90

Ref: GUJ/GAAR/R/34/2020
Issue date: 03/07/2020
HS code: 3926.90
English description: The applicant has submitted that they are engaged in importing “Plastic Mechanical Liquid Dispensers” from China and sell them in local market since 2011. These dispensers are used as the caps of bottles. They are used for dispensing liquid either through direct discharge or spray type discharge or foam type of discharge.

The items in question are neither a mechanical appliance, Fire extinguisher, Spray guns and similar appliances, Steam or sand blasting machines and similar jet projecting machines nor it can be classified under CTH 8424.89 because CTH 8424.89 refers to other than agricultural or horticultural appliances, industrial bellows and similar other products having same type of functioning are covered.

Indian customs did not take Soap dispensers as a mechanical appliances.

France case HS:8479.89

Ref: FR-PRO-2011-006450
Issue date: Nov. 25, 2011
HS code: 8479.89
English description:DISPENSER MADE OF A HEAD PUMP POLYSTYRENE APPEARANCE AND BRUSH STEEL BODY WITH RUBBER COATING OF OIL. DIAMETER: 7.3 CM Height: 17 CM COLOR: PURPLE

Switzerland case HS:8479.89

Ref: Customs ruling in Switzerland
Issue date: 01/04/2020
HS code: 8479.89
English description: Soap dispenser
essentially consisting of a container and a manually operated
piston pump for dosing and dispensing (not distributing, spraying or
spraying) of liquid soap or similar products, made of plastic, in the
Unit weight of not more than 5000 kg.

Original description:

Source: Customs ruling in Switzerland

Conclusion

As stated above Five countries Customs have different opinions to classify.

EU case HS:8479.89
US case HS:8424.89
Japan case HS:3924.90
Taiwan case HS:8413.20
India case HS:3924.90

Japan and India choose the same HS code, but the classification reason is different.

Personally, I like the Taiwan customs decision HS:8413.20. But in EN, there is no clear definition of “Hand pumps”. On the other hand, US opinion and “Harmonized Commodity Description and Coding System Compendium of Classification Opinions” decisions are considerable. (HS:8424.89), because Heading 8424 state that “Mechanical appliances for projecting, dispersing” .

So I think about how the word “Dispense” connects with “projecting” and “dispersing” could be a key point
From “Merriam-webster” each words are defined below.

Dispense: to divide and share out according to a plan: to deal out in portions
Projecting: to cause to jut out
Dispersing: to cause to become spread widely

What do you think?

Name Plates, Lables, Emblems are classified as part of automotive under HScode?

2020-10-28 By Taichi Kawazoe

This issue is whether the Name Plates, Labels, Emblems made from plastic for use on Motor Vehicles are classifiable under HScoce:8708 as parts of automotive or under sub-heading 3926.90 as other articles of plastics.

Those goods can be affixed only on the vehicle for which these have been specifically and principally manufactured; that without these goods the vehicle cannot be identified as a particular vehicle and as such these are parts specially designed for vehicles.
Therefore it seems that they are classifiable under HScode:8708 but it has not been held by the Court M/S. Pragati Silicones P. Ltd. vs Cce Delhi on 17 April, 2001

The court judged that a motor vehicle is complete and function as Motor Vehicle without the impugned goods; that as these goods have been made of plastics, these are classifiable as articles of plastics under HScode of heading 3926.

When it comes to deciding whether plastic automotive parts can be classified HScode:8708,
we need to consider if an automotive mechanism works without it or not.

The below example is the plastic automotive part which was classified as automotive parts HScode:8708

Item image
Issued Country	German customs
Reference	DE892/17-1
Issuing date	2017-06-12
Item name	Steering column part
Classified HS code	8708.99
Details & Customs Opinion	in the form of a specifically manufactured, elongated, foldable product, made of plastic, provided with fastening devices, – is permanently locked to the steering column of small buses or vans, according to the application – is not attached directly to the body of the vehicle, which means that it is not fitted with any hardware or fittings similar to that of plastic, or of a bodywork accessory of subheading 8708 2990, On the basis of the objective characteristics (inter alia, specific shape), mainly for motor vehicles of Chapter 87. ‘Parts for motor vehicles of heading 8701 to 8705 (cable holders), other than those specified in subheadings 8708 10 to 8708 95, for the industrial assembly of motor vehicles of heading 8703 or of motor vehicles of heading 8704, with reciprocating internal combustion piston engines (diesel or semi-diesel engines ) And a cylinder capacity of 2 500 cm 3 or less or with reciprocating internal combustion piston engine of 2,800 cm 3 or less The application of the non-preferential rate of customs duty on the basis of end-use and classification in the tariff heading indicated above is subject to reservation The submission of the required certificate

The reason why the above item was classified as automotive parts HScode:8708 is that the automotive mechanism does not work without it.

Materials are almost the same but classified differently due to usage.

Principle of being classified as automobile parts under HScode

2020-10-27 By Taichi Kawazoe

In order to determine whether automobile parts are classified as HS:8708, we need to consider this principle of being classified as automobile parts.

Section XVII GENERAL(III)

(a) They must not be excluded by the terms of Note 2 to this Section
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88
(c) They must not be more specifically included elsewhere in the Nomenclature

In order to be classified as automobile parts, it is necessary to fulfill above all three of the conditions, therefore a part using solely or principally with the automobile is not enough to be classified as HS:8708(automobile part), it is just one condition.

Here is Supreme Court of India case
G.S. Auto International Ltd vs Collector Of Central Excise … on 15 January, 2003

it states that
whether the goods are suitable for use solely or primarily with articles of Chapter Heading Nos. 87.01 to 87.05; if the answer is in the affirmative, the goods will be classifiable under Chapter Heading 87.08,

But this factor is not enough to fulfill Section XVII GENERAL(III) to be classified as HS:8708(automobile part).

Section XVII GENERAL(III)(c) is the most important condition.
(c) They must not be more specifically included elsewhere in the Nomenclature
Since a part can be classified as other Chapter(ex.3926), it could be excluded from Section XVII (excluded from 8708) even if the part is solely or principally with the automobile

Below is the list of the items classified as “Fittings for Coachwork”(HS:3926.30)
They are nothing other than the automobile part but classified as “Plastic Fittings for Coachwork”(HS:3926.30).
They are excluded from Section XVII (HS: 8708) because of Section XVII GENERAL(III)(c).

“Fittings for Coachwork”(HS:3926.30)

door handle
Czech Customs:CZBTI37/086941/2018-580000-04/01

cable guide
German customs:DE239/17-1

cable guide
German customs:DE686/17-1

cover mounted behind the interior trim of motor vehicle door
German customs:DE966/17-1

panel for window frames
German customs:DE4899/16-1

belt deflector
German customs:DE4949/17-1

cover assembly hole are directly and permanently mounted on motor vehicles behind the inner panel on the body of the left door
German customs:DE8666/17-1

entry bar made of molded plastic
German customs:DE14779/16-1

mounting bracket used to hold control units
German customs:DEBTI1836/18-1

The approximately 32.4 x 24.4 x 10.4 cm shaped product is essentially eleven Recesses for relay socket and plug couplings and a large main compartment for a control unit provided
German customs:DEBTI3532/18-1