The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The U.S. agreed to liquidate GoPro's action camera housings under the company's preferred Harmonized Tariff Schedule subheadings, 8529.90.86 or 8529.90.87, which come free of duty. Settling five customs cases brought by GoPro, the U.S. said it will reliquidate the entries under the two subheadings, which provide for parts "suitable for use solely or principally with the apparatus” of HTS heading 8525, and refund any duties paid. The settlements come after a December 2023 CIT decision finding that GoPro's camera housings are camera parts and not cases of subheading 4202.99.9000, dutiable at 20% (see 2312280038) (GoPro v. United States, CIT #'s 20-00085, -00095; 21-00058; 23-00015; 24-00005).
The Court of International Trade sided with the government in a customs case on food producer BASF Corporation's Betatene, in a confidential Aug. 13 decision. Judge Lisa Wang gave parties until Aug. 29 to review the confidential information in the decision, saying she plans to issue a public version of the decision on or before Sept. 12. The U.S. argued that the Betatene, which is formulated from beta-carotene, is a dietary supplement under Harmonized Tariff Schedule heading 2106 (see 2501150089). BASF argued that the goods should have been classified under heading 2936 as a "general-use 'provitamin'" (BASF Corporation v. U.S., CIT Consol. # 12-00422).
Target General Merchandise's string light models are properly classified under Harmonized Tariff Schedule heading 9405 as lamps with a "permanently fixed light source" not specified elsewhere in the tariff schedule and not under heading 8543 as parts of electrical machines having individual functions not specified elsewhere in the chapter, the Court of International Trade held on Aug. 13. Judge Lisa Wang ruled that Target's seven models of string lights specifically fall under subheading 9405.30.00 as lighting sets "of a kind used for Christmas trees.”
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
U.S.-origin resin bought by a Chinese manufacturer to make zipper bags isn't an assist for valuation purposes because it was bought at full price from U.S. suppliers unrelated to the U.S. importer of the bags, CBP said in a recent ruling.
Conservative advocacy group New Civil Liberties Alliance filed a motion for judgment and opposed motions to stay and transfer its newest case, brought before the U.S. District Court for the Western District of Texas on behalf of outdoor cooking products maker FireDisc and other importers to challenge President Donald Trump’s International Emergency Economic Powers Act tariffs (FIREDISC, Inc. v. Donald J. Trump, W.D. Tex. # 25-01134).
The Court of International Trade on Aug. 13 held that seven different types of Target General Merchandise's LED lamps are properly classified under Harmonized Tariff Schedule heading 9405, which provides for lamps and lighting fittings "having a permanently fixed light source" not specified anywhere in the tariff schedule. Judge Lisa Wang said the LED lamps don't qualify for classification under heading 8543, since goods under chapter 85 are "generally limited to electrical lamps that are components within equipment, rather than those used independently in the home." The judge then said the products, which consist of "various string light models," specifically qualify for subheading 9405.30.00, which provides for lighting sets "of a kind used for Christmas trees."
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The Customs Rulings Online Search System (CROSS) was updated on Aug. 5-7 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):