“Snow Brush, squeegee with Scraper” was classified as “Accessories of the motor vehicles”(HS:8708) because it enables better visibility while driving. U.S. Customs ruling HQ H313099,

This U.S. decision contradicts the decision of the German customs decision.

This article is regarding the Revocation of CBP ruling “HQ 952654”

*example image of the targeting item

Source: amazon (not targeting item for HQ952654)

Before Revocation

The targeting item is called “3-in-1 Car Cleaner”.
The “3-in-1 Car Cleaner” consists of a plastic handle and three interchangeable components; a plastic ice scraper, a foam squeegee with a rubber blade, and a bristle brush.
Each component may be separately secured to the handle and may be detached by pressing the handle “clip”.

At the first decision, U.S. Customs classified it in 9603.90 “HQ 952654” adopting GRI3(c)

GRI 3(c) provides that “when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”

The composite articles are classified as follows:

Brush———-subheading, 9603.90
Squeegee——-subheading, 9603.90
Scraper——–subheading, 8708.99

Since the brush and the squeegee are classified under a subheading that occurs last in numerical order among those subheadings which equally merit consideration, the “3-in-1 Car Cleaner” is classifiable as a set under subheading 9603.90

After Review

CBP has reviewed HQ 952654 and has determined that the classification of the 3-in-1 Car Cleaner in heading 9603, was incorrect.

The issue is whether the 3-in-1 Car Cleaner is classifiable as a brush or squeegee under heading 9603, or as a part or accessory of the motor vehicles of headings 8701 to 8705 under heading 8708

The HS provisions under consideration are as follows:

9603:
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles),
8708:
Parts and accessories of the motor vehicles of headings 8701 to 8705.

 

Note 2 to Section XVII provides, in pertinent part:
The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of tthis section:
. . .
(l) Brushes of a kind used as parts of vehicles (heading 9603).

As a preliminary matter, CBP clarifies that Note 2(l) to Section XVII, which excludes “brushes of a kind used as parts of vehicles (heading 9603)” from classification under heading 8708 as a part or accessory of motor vehicles of headings 8701 to 8705, does not apply to the 3-in-1 Car Cleaner, as they held in HQ 952654.

Note 2(l) only excludes as a part or accessory of motor vehicles of headings 8701 to 8705 an item that is classified in its entirety under heading 9603.

Here, only part of the 3-in-1 Car Cleaner is classified under heading 9603—the brush and the squeegee, but not the ice scraper—
and so Note 2(l) does not exclude the 3-in-1 Car Cleaner from classification under heading 8708 as a part or accessory of motor vehicles of headings 8701 to 8705.

The term accessory is generally understood to mean an article that is not necessary to enable the goods with which it is intended to function.
Accessories are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation) by enabling the removal of ice or snow from their windows, lights, and other parts for better visibility while driving and it is not further specified elsewhere in the Nomenclature. Accordingly, the 3-in-1 Car Cleaner is classifiable under heading 8708 under GRI 1.

Conversely, the 3-in-1 Car Cleaner is not wholly described by heading 9603 as a brush or squeegee, and there is no need for an essential character determination under GRI 3.

My opinion

U.S. Customs classified it in 8708 because ice scraper enables better visibility while driving, therefore 3-in-1 Car Cleaner is classified in 8708…Personally, I don’t agree with that decision.

Here are my opinions.

1. I don’t understand why plastic Ice Scraper is classified in 8708
2. Plastic ice scraper should be classified in 3926, not 8708
3. This item is composite goods, hence should be adopted GRI3(c)

I prefer the previous decision of “HQ 952654” adopting GRI3(c) classified in 9603

Here is the German customs classification record, they classified it in 960390.

Item image
Issued Country	German customs
Reference	DE13493-14-1
Issuing date	2014-10-31
Item name	BRUSHES, OF PLASTIC, OF ALUMINIUM, ICE SCRAPERS, GOODS PUT UP IN SETS
Classified HS code	960390
Details & Customs Opinion	the so-called car-winter cleaning set, Art 179746, is a the set put up for retail sale, consisting of: – a pull up to 85 cm telescopic pole made of aluminum, with foam padding and adapter caps at both ends, – a ca . 28 cm wide snow brush attachment with plastic bristles, swivel handle and a rubber lip, – a 35 cm long snow shovel made of plastic, with insertion opening, – a 10 cm wide plastic ice scrapers, with plug-and-a handle from Kunststoff.Der handle is inserted at one end of the telescopic rod to the adapter, at the other end, the various elements can be fitted individually. As a character-determining component can not be determined, the classification is carried out jointly in the latter of the eligible position.The in a cardboard box wrapped the set is to be classified as “squeegees squeegees”. Rechtsvorschriften: AV 1 / AV 2 a) / AV 3 b) / AV 3 c) / AV 5 b) / AV 6weitere Codenummer/n: 3926 / 7616 Erläuterungen: ErlKN Kap 96 (HS) RZ 01.1 / ErlKN Pos 9603 (HS) RZ 05.0 / ErlKN Pos 9603 (HS) RZ 06.0 / ErlKN Pos 9603 (HS) RZ 07.0 / ErlKN Pos 9603 (HS) RZ 09.0 / ErlKN Pos 9603 (HS) RZ 12.0 / ErlKN Pos 9603 (HS) RZ 14.0 / ErlKN Pos 9603 (HS) RZ 57.1 / ErlKN Pos 9603 (HS) RZ 60.0

I support the German customs decision. I don’t understand why U.S. Customs needed to revoke the decision.

What do you think?

Hand sanitizer is classified in heading 3824, as a chemical preparation not elsewhere specified or included; or in heading 3808, as disinfectants and similar products?

This article is regarding the Revocation of CBP ruling “N304365”

U.S. Customs(CBP) classified hand sanitizer in heading 3824, which provides for “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified.”

Later U.S. Customs has reviewed N304365 and found it to be incorrect with respect to the classification of hand sanitizer.

 

Details of the item: ethyl alcohol (CAS number 64–17–5) which is 62% of the total
product. The remainder of the hand sanitizer is comprised of water,
isopropyl alcohol, glycerin, fragrance, propylene glycol, and aloe barbadensis leaf juice.

 

The HS headings at issue are as follows:

3808: Insecticides, rodenticides, fungicides, herbicides, antisprouting
products and plant-growth regulators, disinfectants and similar products,
put up in forms or packing for retail sale or as preparations or articles (for
example, sulfur-treated bands, wicks and candles, and flypapers):

3824: Prepared binders for foundry molds or cores; chemical products and
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:

Section VI note 2 provides that:
Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the tariff schedule.

 

EN 38.08 provides, in pertinent part, as follows:

(IV) Disinfectants
Disinfectants are agents which destroy or irreversibly inactivate undesirable bacteria, viruses or other micro-organisms, generally on inanimate objects.
Disinfectants are used, for example, in hospitals for cleaning walls, etc., or sterilizing instruments.
They are also used in agriculture for disinfecting seeds and in the manufacture of animal feeds to control undesirable micro-organisms.
The group includes sanitizers, bacteriostats, and sterilizers.

Heading 3824 specifically notes that it only describes articles that are not elsewhere specified or included. Therefore, if the above-described articles are classified in heading 3808, HTSUS, they cannot be classified in heading 3824.

Heading 3808 specifically provides instant products as a disinfectant. Alcohol in sufficient concentration destroys or irreversibly inactivates undesirable bacteria, viruses or other micro-organisms.

All of the hand sanitizers contain significant amounts of alcohol, usually ethyl alcohol. Additionally, in accordance with Section VI note 2, disinfectants put up for retail sale are to only be classified in heading 3808 and in no other heading of the tariff schedule.

The ENs do not persuade us otherwise. While the EN notes disinfectants are used “generally for” disinfecting hard surfaces such as tabletops or operating tables, this guidance does not exclude disinfectants formulated for use on the hands.

This EN also includes “sanitizers.” Pursuant to the above analysis, the subject hand sanitizer is classifiable in heading 3808, as a disinfectant or similar product put up in forms or packing for retail sale.

By application of GRI 1, the subject hand sanitizer is classified in heading 3808.

EN 38.08 describes that “Disinfectants are used generally on inanimate objects” and “used, for example, in hospitals for cleaning walls, etc., or sterilizing instruments.”.
These descriptions seem to exclude disinfectants used for human hands.

But since it states “generally on” and “example”, it does not mean to exclude disinfectants used for human hands. therefore hand sanitizers classified in 3808.

“Video Scope, Digital, Wireless,” classified as a Camera(8525) or Monitor(8528)?
This article is regarding the Revocation of CBP ruling “N225535”

 

Source:fiberoptictoolsupply.com

In NY N225535, CBP classified an article identified as the “Video Scope, Digital, Wireless,” part number BK8000, which is used for automotive and industrial video inspection.

The BK8000 consists of a battery-powered handle attached to a television-type camera that transmits video images using wireless 802.11 protocols to a battery-powered LCD monitor that is connected to the camera via a cable.

The LCD monitor has a diagonal screen size of 4.3 inches and contains inbuilt internal recording capability.

The BK8000 is described on an industry website as a “Digital Wireless Video Scope from Snap-on [that] offers exceptional capabilities for inspecting hard-to-see places.” See http://www.fiberoptictoolsupply.com/blog/snap-on-bk8000-digital-wireless-video-scope/

 

The following HS provisions are under consideration:

8525
Transmission apparatus for radio-broadcasting or television,
whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras
and video camera recorders

8528
Monitors and projectors, not incorporating television reception
apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording
or reproducing apparatus

 

Section XVI Note 3 provides:
3. – Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function

in NY N225535, CBP classified the subject inspection system as a composite machine of heading 8528, pursuant to GRI 3(c).

The subject merchandise at issue in N225535 are composite machines in that they consist of two or more machines of Section XVI, specifically cameras of heading 8525, and monitors of heading 8528, that are fitted together to form a whole.

As such, pursuant to Section XVI Note 3, cited supra, they are to be classified as if consisting only of that component that performs the principal function.

The product literature available on the website links set forth above indicates that the subject articles are designed and marketed as camera inspection systems (or “scopes”) for difficult-to-access spaces.

As such, the camera components perform the essential function of capturing images that enable visual inspection.

As the monitors merely display the captured images, and images recorded on a SD storage card may be displayed on devices other than the monitor, the monitors do not perform the principal function of the subject inspection systems and their role is subsidiary to that of the cameras.

In this regard, we find that the display component of the instant inspection system functions the same as the optical viewfinder or LCD commonly found on digital video cameras of heading 8525.

See Explanatory Note 85.25(B).1 Accordingly, pursuant to Section XVI Note 3, the subject composite articles are to be classified under heading 8525 as if consisting only of the camera components.

By application of GRI 1 and Section XVI Note 3, the “Video Scope, Digital, Wireless” (part number BK8000) are classified under heading 8525.

 

Controllable Shading system classified as Curtain(6303) or Machine(8479)?

This article is regarding the Revocation of CBP ruling “N010048”

Source: User manual | Technical Reference Guide – Lutron Sivoia QED systems

The systems aid in reducing glare, protecting furnishings from U/V damage and maximizing HVAC efficiency. The settings of both systems are electronically programmable so that window treatments can be programmed to stop at preset positions.

The systems can also be equipped to receive infrared control signals and may be controlled by hand-held remotes in addition to the keypad controls.

In NY “N010048“, U.S. Customs & Border Protection (CBP) classified Shading system in heading 8479 (other machines and mechanical appliances)

After the issuance of the ruling, they have reviewed NY “N010048” and determined that the ruling is in error.
Accordingly, for the reasons set forth below, CBP is revoking “N010048“.

 

8479 :
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:

6303 :
Curtains (including drapes) and interior blinds; curtain or bed valances:

GRI 3(a) and (b) provide as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be
preferred to headings providing a more general description. However,
when two or more headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to be regarded
as equally specific in relation to those goods, even if one of them gives
a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up
of different components, and goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In NY “N010048“, CBP determined that the essential character of the controllable shading system was imparted by the QEDs.
However, consistent with prior rulings,  we find that the function of the quiet electronic drive units(“QEDs”) is/are ancillary to the function of the shade, which protects a space from sunlight and provides privacy.

See New York Ruling Letter (“NY”)N293716 (Feb. 21, 2018) (stating that the shade provided the essential character to the motorized window shade because “the lifting and lowering mechanisms of the window shade are ancillary to the protection the shade provides”);

see also Headquarters Ruling Letter (“HQ”) 955432 (Aug. 4, 1994 (stating that the screening material imparts the essential character to the shade and heat retention systems because it “controls the environment of the structures in which the shade and heat retention systems at issue operate”).

Similarly, the function of the remaining components, specifically, the hem bars, roller tubes, roller bulk idlers, brackets and associated hardware, are also ancillary to the function of the shades.

Accordingly, the shades impart the essential character to the subject merchandise. The subject merchandise, therefore, is classified under heading 6303, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances.”

Under the authority of GRIs 3(b) and 6 the controllable shading system is classified under heading 6303, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances.”

Source:Customs Bulletin Weekly, Vol. 54, September 30, 2020, No. 38

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