“3D drawing Pen” was classified as “heating apparatus, other electrothermic appliances of a kind used for domestic purposes”(HS:8516.79) by U.S. Customs ruling N248177.

However, this U.S. decision contradicts the decision of the other customs.

*example image of the targeting item

Before Revocation

The targeting item is called “3D drawing Pen”.

The product to be imported is the 3Doodler, a 3D drawing pen. This pen comes with a power adapter, 2 packs of ABS (acrylonitrile butadiene styrene) plastic monofilaments and 2 packs of PLA (polylactic acid) plastic monofilaments. For purposes of this reply, it is assumed that the styrene predominates by weight over each single monomer in the ABS copolymer.

Imported in various colors, these monofilaments measure approximately 3 mm in diameter and 25 cm in length. Once the 3Doodler is heated and the monofilament is loaded into the pen, the user presses and holds down the button for the desired speed and plastic is extruded through the pen’s tip.

At the first decision, U.S. Customs classified it in 8516.79.

And here is the Swedish Customs classification record, they classified it in 847780.

Item image
Issued Country	Swedish Customs
Reference	SETIL 2014-10177
Issuing date	Dec. 1, 2014
Item name	3D-pen
Classified HS code	847780
Details & Customs Opinion	3D-pen pen in the form of an electrical apparatus (length of 180 mm and a maximum diameter of 40 mm) working with quick-setting plastic. The pen is charged with a single colored plastic straw that is heated and discharged quickly or slowly through the key selection. The pen connects to a power outlet using an AC adapter and an LED indicator shows when the right temperature is reached. The pen is a button to select the ABS or PLA plastic. The pen is sold in retail packaging with an AC adapter, 25 straws of ABS plastic and 25 straws of PLA plastic.   Classification is determined by general rules 1, 3b and 6 for the interpretation of the Combined Nomenclature, Note 2 e) to Chapter 84 and the wording of CN codes 8477, 8477 80 and 8477 80 99th

See How to search world customs ruling with an image.

And here is the French customs classification record, they classified it in 847780.

Issue:

U.S. customs decision is contradicted with Swedish and French customs decisions.

Is the 3Doodler Create Pen Set, as described above, properly classified under heading 8477, HTSUS, which provides for “Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof”,

or under heading 8516, HTSUS, which provides for “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof”?

After Review

The issue is whether the “3D drawing Pen” is classifiable as a “heating apparatus, other electrothermic appliances of a kind used for domestic purposes”(HS:8516.79), or Machinery for working rubber or plastics or for the manufacture
of products from these materials (HS:8477.80)

U.S. Customs has reviewed N248177 and has determined the ruling letters to be in error.

Below is what CBP says.

The Create Pen does not meet the description of any of the articles of heading 8516.

Though it is not stated in NY N248177, we surmise from that ruling’s conclusion that CBP concluded that the Create Pen fit the description of an electrothermic appliance of a kind used for domestic purposes. While it is an electrothermic device, the Create Pen cannot be said to be a domestic device.

We recognize that the Create Pen may be used in a domestic environment, but it is may also be used in a commercial environment, and indeed is marketed as being suitable for domestic, commercial, and educational use. Thus, the Create Pen is not an electrothermic appliance for domestic use. Based on the foregoing, it is not classifiable as an article of heading 8516.

Conclusion

By application of GRI 1, the 3Doodler Create Pen Set is properly classified under heading 8477, HTSUS. Specifically, it is classified under subheading 8477.80.00, HTSUS, which provides for “Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Other machinery…”

Hence, N248177 is revoked and 3Doodler Create Pen is reclassified in 8477.

Source:Customs Bulletin

My opinion

The reason why U.S.Customs reclassified 3d pen is that “Create Pen may be used in a domestic environment, but it is may also be used in a commercial environment”

I feel uncomfortable with the reason above because when the item is both used in a domestic environment and in a commercial environment, they should consider GIR 3(c).

Rather than saying that they should say “Adopting GIR1. it’s classified in 8477” is far clear and simple.

Swedish and French customs opinion

Swedish and French customs were considered classifying 8419.89 as well.

8419.89:
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.

But Note2 to Chapter 84 states that.

Therefore, Swedish and French customs classified 3d pen in 8477.80.

This article is regarding the Customs rulings on “Rigid plastic cooler”
There are several patterns of classification for one kind of product.

1.”Rigid plastic cooler” was classified as “furniture”(HS:9403) by U.S N259674.
2.”Rigid plastic cooler” was classified as “Plastic item”(HS:3924) by U.S N024773.
3.”Rigid plastic cooler” was classified as “Case”(HS:4202) by French customs.

*Actual image of the targeting item of N259674.

source:alibaba Item numbers:SY-G2800-C

There are several conclusions of Customs ruling for “Rigid plastic cooler”.
So which is the correct one?

Item details

The targeting item is called “Rigid plastic cooler”.

It has hard-sided coolers on wheels, having a telescopic handle. The cooler consists of an outer case made of PE (Polyethylene), a liner made of PP (Polypropylene), and an insulated area made of PU (Polyurethane) foam. And it has a 24-liter capacity and can hold 36 cans plus ice.

U.S. Customs classified it in 9403. And on the other hand, another ruling classified it in 3924.
Additionally, French customs classified it in 4202.

Here is the French customs classification record.

Item image
Issued Country	French customs
Reference	FR-E4-2006-000436
Issuing date	2006-02-21
Item name	BOXES OF PLASTIC
Classified HS code	4202.99
Details & Customs Opinion	COOLER PLASTIC RIGID RECTANGULAR DESIGNED FOR STORAGE, TRANSPORT AND STORAGE OF FOOD BEING MADE: – A LID WITH HANDLE AND A SEAL THAT MAKES A BETTER INSULATION AND PREVENTS THE DIRT AND DUST TO ENTER. – A TANK WITH A FACE polypropylene INTERIOR IS WHITE AND BLUE PLASTIC FACE OUTSIDE. BOTH PARTIES INVOLVE BUSINESS LOGOS ON THEIR FACE OUTSIDE.INSULATION AND FULL TANK COVER IS PROVIDED BY THE INJECTED POLYURETHANE FOAM BETWEEN THE TWO FACES INDOOR AND OUTDOOR, OR WITHOUT CFC HCFC. CLOSING AND SEALING IS PROVIDED BY THE HANDLE BY SIMPLE ROTATION BOTTOM UP.THIS COOLER IS STRONG AND CAN BE USED FOR BOOSTER SEAT IT MAY PAY A CHARGE OF UP TO 250 KG.

After Review

U.S. Customs has reviewed N259674 and N024773 and has determined the ruling letters to be in error.

The following HS headings are under consideration:

3924:
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

4202:
cases, bags, insulated food or beverage bags,

9403:
Other furniture and parts thereof:

To determine which one is appropriate, Refer to each Chapter note and EN.

Exclusion from 9403

The EN to heading 9403, states below.

It seems that “Rigid plastic cooler” should be classified in 9403 because it states that HS9403 contains Ice-boxes and ice chests. but U.S.Customs state that the merchandise is not classifiable as furniture in heading 9403.

The reason is that the courts have construed “furniture” to mean articles “for the use, convenience, and comfort of the house dweller and not subsidiary articles for ornamentation alone.” Furthermore, the courts have distinguished “furniture” from articles that are “subsidiary adjuncts and appendages designed for the ornamentation of a dwelling or business place, or which are of comparatively minor importance so far as use, comfort, and convenience are concerned.”

Although a cooler is a movable article with a utilitarian purpose, as it is useful to those traveling with food and beverages, it lacks the characteristics of furniture found as examples in Chapter 94 and is not likely to equip a private dwelling.

It may be stored in a private dwelling, but it would serve its purpose outside of the dwelling-this is especially illustrated by the coolers that include drain plugs, which would allow users to drain melted ice. Additionally, it is not used for comfort and convenience in the home.

Therefore “Rigid plastic cooler” can not be classified in 9403.

Exclusion from 3924

It means that if the merchandise is classified in 4202, it’s automatically excluded from 3924. So we should see the possibility of it being classified in 4202 first.

Heading 4202 applies to Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers.
Since “Rigid plastic cooler” is the kind of container, we need to clarify the definition of the container.

Court case

According to the Court case of TOTES INCORPORATED v. UNITED STATES
The definition of the container is below.

The subject merchandise is used by consumers to store, organize, and protect (through insulation) food and beverages while traveling.

Conclusion

“Rigid plastic cooler” is a container that can organize, store, and carry (include handles) several items for future use.

Additionally, the coolers also protect the items stored through insulation.
Therefore, CBP finds that the subject “Rigid plastic cooler” is classified under subheading 4202.12 and revoked d N259674 and N024773 to reclassify in 4202.

Source:Customs Bulletin

My opinion

In this case, there are several ways to classify “Rigid plastic cooler”, HS:9403, HS 3924, or HS 4202.

It illustrates that the classification mechanism highly depends on one’s opinion when you can not classify with GRI‘s, legal notes, or EN.

In such a circumstance, one of the option is to follow Court case to adopt the definition of the related word for targeting item.

In order to solve this kind of problem, searchability for related court cases is very important.

“Hanging shelf” was classified as “furniture”(HS:9403) by U.S. Customs ruling N293709.

However, this U.S. decision contradicts the decision of the German customs.

Here is a targeting item.

Before Revocation

The item has a U-shaped form, and consists of two sides made of 100% polyester woven material, two cardboard inserts encased in the same material as the two sides, and two iron or steel brackets. The two textile covered inserts act as shelving for the placement and retrieval of books, notebooks, school supplies, equipment, and various other personal objects and sundries. The two iron and steel brackets allow for the item to be hung from the top shelf of a metal school locker.

At the first decision, U.S. Customs classified it in 9403.

And here is the German customs classification record, they classified it in 6307.

Item image
Issued Country	German customs
Reference	DEBTI31879-18-1
Issuing date	Sept. 10, 2018
Item name	Hanging shelf
Classified HS code	630790
Details & Customs Opinion	Hanging shelf, so-called suitcase organizer small, art. 7185357, photo see attachment, – packed in a polybag with inserted product information, – worked in the form of an open hanging rack with a total of six compartments; according to the request in the dimensions (L x W x H): 30 cm x 30 cm x 64 cm, – with a lower compartment to be zipped, three compartments above with intermediate shelves, two smaller compartments above and below a top of about 0.3 mm thick, monochrome fabrics and side and back parts of about 0.3 mm thick, plain knitted fabrics; both fabrics are made of polyester (man-made fibers), – fitted with a suspension device in the form of two hooks of base metal at the top end, – reinforced with metal wire frames for stabilization and shaping at the top and bottom and in the area of the “”shelves””; on all edges with edging made of fabrics, – assembled by joining, – without evidence of manual labor, – is hung according to the request on a clothes rail or wardrobe and serves to accommodate clothing and light objects, – no space-related function, thus no goods for interior decoration, – does not constitute a container for heading No 4202, as it is neither mentioned by name in the wording of the position nor similar to one of the containers referred to therein, – in particular, owing to the lack of stability, no furniture (shelf) of heading 9403, – in particular with regard to its use Fabrics and knitted fabrics from S. textiles compared to non-precious metal the character of the product; Within the postition 6307, the tissues are characterizing, especially with regard to the extent. “”Other made up articles (hanging shelf), of textile materials, of fabric, not handmade””

After Review

U.S. Customs has reviewed N293709 and has determined the ruling letters to be in error.

The issue is Whether the subject hanging closet shelves are classified in heading 6307, HTSUS, as other made up articles or in heading 9403, HTSUS, as other furniture.

The following HTS headings are under consideration:

6307:
Other made up articles, including dress patterns:

9403:
Other furniture and parts thereof:

To determine which one is appropriate, Refer to Chapter note.

In N293709 U.S. Customs classified the subject merchandise in heading 9403. However, this parenthetical does not apply to the merchandise at issue here, as the subject merchandise is hung in a closet or locker and includes shelves, and is not single shelves and not presented with supports for fixing them to the wall.

Additionally, They collapse before being hung and rely on gravity for their shape. The subject textile goods, however, are not furniture.

Rather, they are textile articles for use in the organization of lockers and closets.

Lockers and closets are typically already equipped with a rod, shelf, and floor for the storage and organization of articles kept inside them. Hence, collapsible textile cubbies, pockets or shelves are of comparatively minor importance so far as use, comfort, and convenience are concerned. The parenthetical added to note 2(a) to Chapter 9403 does not describe these goods

Conclusion

By application of GRI 3(b) the subject textile hanging shelves described in NY N293709 are composite goods classified in heading 6307. According to GRI 3(b), composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character.

Although the GRIs do not provide a definition of “essential character,” EN (VIII) of GRI 3(b) provides guidance. According to this EN, the essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods

Source:Customs Bulletin

My opinion

Furniture’s definition is not only “designed for placing on the floor or ground”, but there is also an exception that “if they are designed to be hung, to be fixed to the wall or to stand one on the other”

Even though the targeting item looks like furniture, it does not fulfill the condition to be hung, to be fixed to the wall.

In this case, the important thing is the meaning of “Fixed”.

In my image of “Fixed” is like a bolt screwing into a wall or something completely unmovable from someplace.

Targeting items is far from it and easily collapsible, that’s why it’s not considered as furniture.

What do you think?

“Piggy Bank” was classified as “toys”(HS:9503) by U.S. Customs ruling N005466.

However, U.S. Customs reconsider the decision whether this item should be classified to “Articles of plastics”(HS:3924).

*Image of the targeting item

Source:toyscentral

Before Revocation

The targeting item is called “Zillions Counting Pig Toy Bank”.

The article is a large, translucent pig bank with a digital reader that indicates the amount of money in the bank. This toy encourages a child to save money and tells them the amount in the bank deposited. The toys will be classifiable in Chapter 95 of the Harmonized Tariff Schedule of the United States as toys representing animals.

At the first decision, U.S. Customs classified it in 9503.00.

And here is the Dutch Customs classification record, it’s classified in 9503.00 too.

Item image
Issued Country	Dutch Customs
Reference	NLRTD-2009-000982
Issuing date	2009-05-07
Item name	BANKS
Classified HS code	9503.00
Details & Customs Opinion	A digital money box with plastic for toddlers include the following features: – at the top with a slot for coins – at the front: a LCD display of 43 x 32 mm, various controls, and built-in speakers – to the back side a circular opening in order to be able to remove coins, and – the bottom side with a battery and switch, – acoustic signals, – dimensions of approximately 180 x 150 x 55 mm. The piggy bank with inaccurate calculation mode (POS) operates on three AA batteries and has an interactive character. A digital fish named Gil counts the money. The more spared the more functions (games) are available. The electronic device is offered along with three batteries and put up for retail sale and packed in a blister pack.

And the ENs to Heading 9503 state below.

It seems there is no problem to classify the “piggy bank” in 9503.
why U.S. Customs need to reconsider the decision whether this item should be classified to “Articles of plastics”(HS:3924)?

After Review

U.S. Customs has reviewed N005466 and has determined the ruling letters to be in error.

The issue is the definition of “Toys”.

To clarify the meaning of “Toys”, U.S. Customs referred to the Court case of “Nadel & Sons Toy Corp. v. the United States, 4 Ct. Int’l Trade 20 (1982)”

The issue of this court case is whether this plastic replica of a cast-iron bank in the figure of Uncle Sam is classified as “toy” or “articles of plastics”.

Source:americanantiquities.com

The figure was standing on a
decorated platform that served as a receptacle of coins. One of Uncle Sam’s
arms was extended and its hand was designed to accommodate a coin. When
a button was pressed, the arm dropped the coin into a satchel that opened.

The Court found that the purpose of the Uncle Sam bank was to save and
store coins. The Court stated that “the coins are received into the article in a
manner that amuses is incidental and not controlling,” and that there was
little “amusement value” in such a pastime, which would be soon abandoned.

In the instant case, the physical features of the subject banks are not
characteristic of a toy. These banks serve a utilitarian purpose, and if they
provide any amusement, it is incidental to the utilitarian purpose. Similar to
the toy bank in Nadel, the purpose of the banks is to save and store coins,
with very little amusement value.

The court dismissed the claim that “Uncle Sum” is to be classified as “Toys” because it has very little amusement value.

Conclusion

“Piggy Bank” and “Uncle Sum” are similar items that have very little amusement value.

Based on the Court decision, U.S. Customs considered that although the subject banks have amusing appearances, as they are representations of recognizable licensed animated characters, they do “not promote pretend and role play, stimulate imagination, combat a child’s ennui, promote mimetic activity or provide the opportunity for children to develop manipulative skill or muscular dexterity” and are also not characteristic of a toy.

Therefore they revoked the ruling and reclassified it as “articles of plastics” (HS:3924).

Source: Customs Bulletin

My opinion

To be classified as “Toys”, it has to have big amusement value.
But it’s solely depending on one’s opinion whether it has big amusement or little amusement.

Some might find it big amusement just on the appearances.

So the borderline between “Toy” and material-based classification is ambiguous.
We need to consider how Customs find it amusing before making a declaration.

“Walking poles” were classified as “equipment for general physical exercise”(HS:9506) by U.S. Customs ruling N016801.

However, this U.S. decision contradicts the decision of the German customs decision.

*example image of the targeting item

Before Revocation

The targeting item is called “walking poles”.

The articles at issue in NY N016801 are described as “walking poles” They
are constructed of carbon fiber and fiberglass shafts and feature handgrips
with straps. The end of the poles are fitted with steel or rubber tips and have
baskets to prevent the poles from sinking into soft ground or snow.

The articles at issue in NY N010380 are identified as “Nordic walking poles
or sticks.” They are constructed of carbon or metal alloy materials and are
described as a general fitness tool for use in hiking, speed walking or roller
skating.

At the first decision, U.S. Customs classified it in 9506.

And here is the German customs classification record, they classified it in 660200.

Item image
Issued Country	German customs
Reference	DEF-3485-05-1
Issuing date	Sept. 13, 2005
Item name	Walking stick
Classified HS code	660200
Details & Customs Opinion	Walking stick pair with additional removable rubber pads (according to a resolution: “”Nordic Walking Fitness Walking Stick””, see photo) walking sticks – from (according to supplementary application information) aluminum – telescopically adjustable in height (according to scale data: 110 – 140 cm) Packaged in pairs in a clear transparent plastic film -, – with handles made of cork – with straps of textile materials, – with floor plates (not installed) and rubbers – with interchangeable covers (rubber buffer) for the pole tips of rubber – not hand made,

After Review

U.S. Customs has reviewed NY N016801 and NY N010380 and has determined the ruling letters to be in error.

The issue is whether the “walking poles” are classifiable as a Walking-sticks under heading 6602, or Articles and equipment for general physical exercise under heading 9506

The following HTS headings are under consideration:

6602:
Walking-sticks, seat-sticks, whips, riding-crops and the like:

9506:
Articles and equipment for general physical exercise, gymnastics,
athletics, other sports (including table-tennis), or outdoor games, not
specified or included elsewhere in this Chapter; swimming pools and
wading pools; parts and accessories thereof:

To determine which one is appropriate, Refer to each Chapter note.

Heading 6602, HTSUS, is an eo nomine provision. As such, the heading
provides for all forms of its named exemplars, i.e., “walking-sticks.” Although
the term “walking-sticks” is not defined in the HTSUS or in the ENs, the term
may be construed for tariff classification purposes according to its common
commercial meaning.

The term “walking stick” is defined by the Merriam-Webster online dictionary as
“a straight rod or stick (as of wood or aluminum) that is used to provide stability in walking or hiking.”
See https://www.merriam-webster.com/dictionary/walking%20stick.

Additionally, various websites use the term “walking stick” interchangeably with the terms “walking pole,” “walking staff,” “hiking stick,” and “trekking pole.”

Although these articles may differ in design features (i.e., type of grip, telescoping shaft, rubber or steel pole point, sold singly or in pairs), their shared characteristic is that they provide stability when walking or hiking.

With the information above, walking sticks and Walking poles are the same terms.

Conclusion

Based on the foregoing, the common commercial meaning of the term
“walking sticks” include “walking poles.”

Accordingly, we find that the walking poles at issue in NY N016801 and NY N010380 fall within the common commercial meaning of “walking sticks” and are therefore eo nomine provided for in 6602, HTSUS

Hence, NY N016801 and NY N010380 are revoked and warking poles are reclassified in 6602.

Source:Customs Bulletin

My opinion

I feel uncomfortable when I see “Walking poles” were classified in HS 6602 because my image of “HS6602:Walking sticks” is the item that helps a person who needs help.

To the contrary, my image of items classified in 9506 is the item used by energetic people.“Walking poles” are used when a person does hard sports such as mountain climbing. Therefore classified in 9506 sounds comfortable.

But from the vast point of view from several website information and Interpretation of the chapter note, “Walking poles” should be classified in 6602.