Newly Released CBP HQ Rulings Nov. 14
The Customs Rulings Online Search System (CROSS) was updated Nov. 14 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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H334342: Tariff classification of knit women’s upper body garments with ribbed knit waistband
| HTS: (1) and (3), 6110.20.20, 16.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other.” |
| HTS: (2) and (4), 6106.10.00, 19.7%, “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton.” |
| Marking: "Made in Türkiye” does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the subject upper body garments or their containers. |
| Issue: What is the tariff classification of the subject knit upper body garments? Are the words “Made in Türkiye” an acceptable country of origin marking for the subject knit upper body garments? |
| Item: (1) A women’s knit upper body pullover-style garment constructed of 65% cotton and 35% polyester. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. (2) A women’s knit upper body pullover-style garment constructed of 65% cotton and 35% polyester. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. (3) A girl’s knit upper body pullover-style garment constructed of 60% cotton and 40% polyester. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. (4) A women’s upper body pullover-style garment constructed of 65% cotton and 35% polyester. The garment extends from the shoulders to below the waist and features a rib knit crew neckline, contrasting color letters on the front panel, long sleeves with rib knit cuffs, side seam slits, and a non-tightening rib knit bottom. The hangtags and labels on the inside seam of the four subject knit upper body garments are marked “Made in Türkiye.” |
| Reason: (1) and (3) -- Based on an evaluation of the samples when draped on a size 10 (medium) mannequin, the ribbed waistband provides a means of tightening at the bottom of the garment because it causes gathering of the garment against the mannequin’s body. Therefore, in accordance with the requirements of Note 4 to Chapter 61, they are not classifiable in heading 6106, but instead in heading 6110. (2) and (4) -- Based on an evaluation of the samples when draped on a size 10 (medium) mannequin, there is no means of tightening at the bottom of the garments because, regardless of the existence of the ribbed waistband, the bottom of the garments fit loosely. The garments are classifiable in heading 6106. |
| Ruling Date: Nov. 14, 2023 |
H300283: Protest No. 3901-18-100395; liquidation; wooden bedroom furniture
| Ruling: The protested entries were properly liquidated. |
| Issue: Were the protested entries properly liquidated on Nov. 24, 2017, or were they deemed liquidated by operation of law per 19 U.S.C. 1504? |
| Item: Entries of wooden bedroom furniture subject to an injunction due to an ongoing court case that a CBP message sent May 30, 2017, said was dissolved May 12, 2017. The entries were reliquidated by CBP on Nov. 24, 2017, at the 216.01% China-wide rate. |
| Reason: Once suspension of an entry is removed, either by court order or instructions from Commerce, the entry is deemed liquidated if CBP fails to liquidate “within 6 months after receiving notice of the removal.” As notice of the removal was received May 30, 2017, CBP had until November 30, 2017 to liquidate the entries, not November 12, 2017. The entries were liquidated on November 24, 2017 and therefore liquidated timely. |
| Ruling Date: Sept. 15, 2023 |
H301929: Protest No. 2809-18-100088; liquidation; wooden bedroom furniture
| Ruling: The protested entries were properly liquidated. |
| Issue: Were the protested entries properly liquidated on Nov. 24, 2017, or were they deemed liquidated by operation of law per 19 U.S.C. 1504? |
| Item: Entries of wooden bedroom furniture subject to an injunction due to an ongoing court case that a CBP message sent May 30, 2017, said was dissolved May 12, 2017. The entries were reliquidated by CBP on Nov. 24, 2017, at the 216.01% China-wide rate. |
| Reason: Once suspension of an entry is removed, either by court order or instructions from Commerce, the entry is deemed liquidated if CBP fails to liquidate “within 6 months after receiving notice of the removal.” As notice of the removal was received May 30, 2017, CBP had until Nov. 30, 2017, to liquidate the entries, not Nov. 12, 2017. The entries were liquidated on Nov. 24, 2017, and therefore liquidated timely. |
| Ruling Date: Sept. 15, 2023 |
H304677: Country of Origin of the Lexmark MS/MX and CS/CX Series Printers; Section 301 Trade Remedy Duties; Substantial Transformation; 19 C.F.R. Part 102
| Ruling: The country of origin of the printers for the purposes of the application of the Section 301 duties for goods under subheading 9903.88.03 will be China. The country of origin of the printers for the purposes of country of origin marking under 19 U.S.C. 1304 will be China. |
| Issue: What is the country of origin of the above-described Lexmark printers imported from Mexico for purposes of the application of the section 301 trade remedy duties? What is the proper country of origin marking under 19 U.S.C. 1304 for the Lexmark printers imported from Mexico? |
| Item: Printers imported into the United States from Mexico. To produce the printers, various components are assembled in China to create printer subassemblies, referred to as printer transports. The printer transports have no functionality at the time they are imported into Mexico, in that they are unable to print, scan, copy, or do any of the other activities that will be performed by a finished printer without the installation of the Printed Circuit Board Assemblies (PCBAs), which are manufactured in Mexico. Firmware stated to be architected and designed in the United States, with support from a subsidiary in the Philippines, is downloaded onto the PCBA in Mexico. |
| Reason: The Mexican PCBA is not the only fundamental functioning component of the printers. While the PCBA together with the U.S.-programmed firmware allows the operator panel to perform its function, the other subassemblies/printer transports are critical to allow the printer to feed the paper and to accomplish the goal of printing copies. All of the mechanical printing functions are imparted by the Chinese printer transports. For marking, the Chinese transporters are the components that impart the essential character to the printers. |
| Ruling Date: April 21, 2023 |