Newly Released CBP HQ Rulings Nov. 24
The Customs Rulings Online Search System (CROSS) was updated on Nov. 24 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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H325292: Application for Further Review of Protest No. 3901-20-114653; Classification of Flock- covered and Paper-covered Jewelry Boxes
| Ruling: The flock-covered jewelry boxes are classified under subheading 4202.92.6010, which provides for jewelry boxes with an outer surface of cotton. The paper-covered jewelry boxes are classifiable in subheading 4202.99.10, which provides plastic jewelry boxes covered with paper. |
| Issue: Whether the paper-covered jewelry boxes are properly classified under heading 3924 as other household articles of plastics, or heading 4202 as jewelry boxes; and whether the flock-covered jewelry boxes are properly classified under subheading 4202.92.60 as jewelry boxes with outer surface of cotton, or subheading 4202.92.93 as jewelry boxes with outer surface of non-cotton fibers. |
| Item: Flock-covered and paper-covered jewelry boxes imported by Rocket Jewelry Box |
| Reason: Although the paper-covered jewelry boxes are imported without fittings, the boxes are specifically sized and shaped to contain jewelry, have interior paper or textile lining, are sold with jewelry by retailers, and are suitable for long-term use to store jewelry. Thus, the paper-covered jewelry boxes are properly classified in heading 4202 as jewelry boxes. For the flock-covered jewelry boxes, the protest contends that the subject flocked-covered jewelry boxes should be classified according to its independently prepared laboratory reports, arguing that the testing methods and results of the fabric component in CBP's laboratory report are erroneous. But when an independent laboratory report, which is submitted by the importer, differs from the CBP laboratory report, the CBP laboratory report cannot be disregarded and thus takes precedence over the independent laboratory report, according to past CBP rulings. Although the independent laboratory report disputes CBP’s testing methods and results, there is no evidence that its contracted laboratory tested the exact same samples as CBP's laboratory. CBP's laboratory did in fact retest the flocking material. CBP's laboratory clarified and consolidated the information concerning the sample first reported and determined that the flocking is made of 52% cotton and 48% man-made material. There is no dispute that the subject flock-covered jewelry boxes are properly classified in heading 4202, which provides for jewelry boxes. Accordingly, the classification analysis is applicable at the 8-digit subheading level only. |
| Ruling Date: Nov. 4, 2025 |
H335894: The tariff classification of an Electron Gun, RF Window and Ion Pump
| Ruling: The Electron Gun, RF Window and Ion Pump are properly classified under subheading 9022.90.95, which provides for “Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations, whether or not for medical, surgical, dental or veterinary use, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; parts and accessories thereof: Other, including parts and accessories: Other: Other: Other.” |
| Issue: What tariff classification of the Harmonized Tariff Schedule are the Electron Gun, RF Window, and Ion Pump under? |
| Item: IMG Altair's Electron Gun, RF Window, and Ion Pump, which are used in a linear accelerator (LINAC). They must each be attached to the LINAC to perform their functions. The LINAC produces electron or x-ray radiation that is aimed at cancer tumors for cancer radiation therapy. |
| Reason: The Electron Gun, RF Window, and Ion Pump are dedicated for use with the LINAC. The Electron Gun, RF Window, and Ion Pump are integral to the LINAC’s operation as an apparatus of heading 9022. The Electron Gun is the source for producing electrons, the RF Window allows RF power to pass into the LINAC to accelerate the electrons and the Ion Pump collects contaminants that are present inside the LINAC. Accordingly, the Electron Gun, RF Window, and Ion Pump at issue, in their condition as imported, are “parts” of an apparatus of heading 9022, per Note 2(b) to Chapter 90 and they are specifically classified in 9022.90.95. |
| Ruling Date: Nov. 19, 2025 |