Newly Released CBP HQ Rulings for Dec. 29
The Customs Rulings Online Search System (CROSS) was updated Dec. 29 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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H200498: Protest and Application for Further Review; Protest No. 1601-11-100298; Classification of Preparations Based on Mixtures of Disperse, Reactive, Acid and Vat Dyes; Temporary Duty Suspensions under heading 9902, HTSUS
| Ruling: The preparations are classifiable as preparations of disperse, reactive, acid and vat dyes of subheadings 3204.11.35, 3204.16.30, 3204.12.45 and 3204.15.40, respectively. |
| Issue: What is the classification of preparations based on mixtures of disperse, reactive, acid and vat dyes? Are the preparations eligible for duty free treatment under a temporary duty provision of heading 9902? |
| Item: preparations based on mixtures of disperse, reactive, acid and vat dyes |
| Reason: The importer argues that preparations based on mixtures of dyes should be classified according to the single dye with the highest concentration by weight within a preparation. But the scope of heading 3402 includes “preparations." Only if GRI 1 fails to classify the goods and if the headings and legal notes don't otherwise require, the remaining GRIs are applied, taken in order. At the eight-digit level, the subheading texts provide for either “Products described in additional U.S. Note 3 to Section VI” (i.e., “any product not listed in the Chemical Appendix to the Tariff Schedule”) or “Other." The products at issue are preparations based on disperse, acid, vat, and reactive dyes. Individual dyes included in the importer's preparations are listed in heading 9902, but the subheadings for the preparations aren't. CBP hasn't accorded treatment otherwise. |
| Ruling Date: Feb. 11, 2021 |