Protein Powder is classified as “Food preparations”
HS :210690
Reference :SETIL 2014-708
Issued :April 23, 2014
Description :Protein Powder White protein powder reportedly containing whey protein (whey protein isolate, whey protein concentrate, whey peptides), flavor (raspberry), emulsifier (soy lecithin), coloring and sweeteners. The product is put up for retail sale of 2.39 kg and is intended for use as a dietary supplement.
“Inflatable Guitar” was classified as “Toy”(HS:9503) by U.S. Customs ruling J81414.
German and UK customs made the same decision regarding similar items.
The issue is “Is it really a Toy??”
*example image of the targeting item
The targeting item is called “Inflatable Guitar”.
Inflatable Guitar, is a toy rubber musical instrument that, when inflated by air, resembles a six string electric guitar. The item has the words “Rock ‘n Roll” on its body and when fully inflated measures 42 inches in length. The toy guitar does not play actual notes, but is designed to provide amusement through the simulation of guitar playing.
Whether the subject inflatable guitar is classified as “other articles of plastics” in heading 3926, HTSUS, or as “other toys” in heading 9503, HTSUS.
Here is the German customs classification record, they classified it in 9503
| Item image |
|
|---|---|
| Issued Country | German customs |
| Reference | DE20508-15-1 |
| Issuing date | Oct. 22, 2015 |
| Item name | inflatable microphone |
| Classified HS code | 950300 |
| Details & Customs Opinion | It is a toy in the form of an inflatable microphone made of printed, welded plastic films (according to additional application details made of PVC). The approx. 30 cm long product is equipped with a plastic valve which is pressed completely into the inflated guitar. The product is for the fun of entertaining children and adults and is together with a colorful printed cardboard insert in a plastic bag for the retail sale. Due to the lack of entertainment, a classification under heading 9505 is not considered. Such products are classified under customs tariffs as ‘other toys, not covered by CN codes 9503 0010 to 9503 0085, made of plastic, not a scale for printing on scale’. |
See How to search world customs ruling with an image.
And here is the UK customs classification record, they classified it in 9503
| Item image | No image |
|---|---|
| Issued Country | UK customs |
| Reference | GB118578446 |
| Issuing date | June 12, 2009 |
| Item name | INFLATABLE TOY REPRESENTING A GUITAR |
| Classified HS code | 950300 |
| Details & Customs Opinion | INFLATABLE TOY REPRESENTING A GUITAR. OF PLASTIC. DESIGNED TO BE USED AT PARTIES AND EVENTS.
CLASSIFICATION IS DETERMINED ACCORDING TO GIRS 1. CN CODE 95030055 TOY MUSICAL INSTRUMENTS. |
Heading 9503, HTSUS, is the provision for “other toys.” Although the term “toy” is not defined in the HTSUS, in Minnetonka Brands, Inc. v. United States, the Court of International Trade (CIT) held that an “object is a toy only if it is designed and used for amusement, diversion or play, rather than practicality.”
In order to be considered a toy, the inflatable guitar must be designed for amusement and not practicality. Internet research reveals that identical items imported into the United States are marketed and used as party decorations and favors.
Thus, any amusement value provided by the inflat-able guitar is incidental to its practical purpose as a party favor or decoration. This is because when inflated with air, although it is shaped like an electric guitar, the article is not operable as a music-maker. It is not capable of emitting sound. Instead, the article is merely a depiction of an electric guitar
Based on the facts above, U.S. Customs has reviewed J81414 and has determined the ruling letters to be in error.
Consequently, as an article made up entirely of plastic that is not described by heading 9503 or elsewhere in the HTSUS, it is our decision that the inflatable guitar is classified in heading 3926, HTSUS, as “Other articles of plastics…” Specifically, it is classified in subheading 3926.90.7500,
Source:Customs Bulletin
The interesting part of this example is that, at first US, German and UK made the same decision regarding similar items. and only US customs reconsider and revoked its classification.
Since German and UK customs rulings are old, so I don’t know how they are classified lately.
But I am uncomfortable with the opinion that inflatable guitar is not a toy because it’s used as a party favor or decoration.
It must be fun and amusing to play with an inflatable guitar.
I think amusement value is an essential factor of toys.
This kind of items classification must be interpreted differently by different people.
What do you think?
Sugar syrup is classified as “- Other fructose and fructose syrup”
HS :170260
Reference :DE819-16-1
Issued :Feb. 1, 2016
Description :Sugar syrup; Agave syrup According to the application documents (product data sheet), the product is a slightly viscous sugar syrup, made from Agave (Agave tequilana). The product has a Brix value of 74 ° – 76 ° and consists mainly of fructose and glucose as well as small amounts of other sugars. The product in question is fructose syrup containing more than 50% by weight of fructose, calculated on the dry weight, excluding invert sugar, of subheading 1702 6095 of the combined nomenclature.
Molded plastic grid used in environments is classified as “Builders’ ware of plastics”
HS :392590
Reference :ESBTIESBTI2018SOL355
Issued :Oct. 4, 2018
Description :Molded plastic grid. It is used in environments that require high resistance to chemical agents and oxidation, for example, mining industry, water treatment, chemical industry, oil, electrical or marine installations. They are molded parts of plastic, GRP (fiberglass reinforced plastic), formed by a plastic matrix and fiberglass reinforcement. They constitute rigid plates formed by nerves with a variable separation between 8 and 100 millimeters. The thickness of the plates is between 12 and 60 millimeters. The specific weight varies between 1.4 and 1.9 grams / cm3 depending on the chemical nature of the plastic used and the different load addictions.
Head Guard with mask is classified as “Safety headgear”
HS :650610
Reference :DE84-13-1
Issued :March 19, 2013
Description :Safety headgear, known as Club Line Head Guard with mask, Article 5540100, photo see attachment – composite goods consisting of– an outer surface of leather, – the inside made of plastics, – an intermediate cushioning made of plastic foam, – one in the eyes, nose and mouth recess removably secured plastic grid – the plastic determined in view of the scale and importance with respect to the use of the character of the composite goods, – fitted at the back with a Velcro size adjuster, – in the field of ears each provided with a recess – for use as protective helmet for example, when Martial “”safety headgear, made of plastic.””
Sunglass with built-in camera is classified as “- Television cameras, digital cameras and video camera recorders :”
The essential character is assigned to the video camera recording device.
HS :852589
Reference :NLRTD-2016-1416
Issued :Jan. 16, 2017
Description :One in a sunglass with built-in camera with the following characteristics: – the following external and technical features: – a television camera placed between the lenses of the glasses; – equipped with UV radiation-resistant transparent dark plastic lenses; – The left eyepiece contains a rechargeable Li-On accumulator with a capacity of 400 mAh; – The left eyepiece is equipped with an on / off switch, a micro-usb connector, a micro SD card compartment (the recording device) and an indicator light; – An infrared receiver is installed in the right eyepiece. The video camera (camcorder with recording device) has the following features: – working with a resolution of 1280 x 720 pixels (HD) in the AVI format; – working with non-volatile memory-based semiconductor devices in the form of micro SD cards with capacity up to 32GB; – capable of recording continuous video images recorded only by the television camera for up to 100 minutes; – Suitable for taking pictures. The whole is offered together with non-characteristic items, such as a spectacle case, infrared remote control, USB cable and user guide. The essential character is assigned to the video camera recording device as referred to in HS heading 8525 of the Combined Nomenclature.
