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

Pizza delivery bag classified as
textile product(6307)?
plastic product(3926)?
or bag(4202)?

This article is regarding the Revocation of CBP ruling “H304836”

Source:shesgotflavor.com

A pizza delivery bag item number FG9F3600. It measures approximately 16” square and 4” deep.

It is made of woven nylon fabric with polyester fiberfill.
There are webbed carry straps and the bag closes with hook-and-loop fastener strips.

Importer stated that the proper classification for these bags is 4202.92, which provide for insulated food or beverage bags, with outer surface of textile materials, other, of man-made fibers.
However, customs dismissed the importer’s claim and classified it in 6307.90 textile articles NY N020627.

Later Customs determined that the rulings are in error, therefore they reconsider the classification process whether the insulated pizza delivery bags are properly classified in heading 4202, as insulated food or beverage bags, in heading 3923, as articles for the conveyance or packing of goods, of plastics; or in heading 6307,  as “Other made up articles.”

3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:

-3923.10
Boxes, cases, crates and similar articles:

4202
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,holsters and similar containers;traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper:

-4202.92
With outer surface of sheeting of plastics or of textile materials:

6307
Other made up articles, including dress patterns:

-6307.90
Other:

The EN for heading 4202 states that “the expression ‘insulated food or beverage bags’ covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage.”

In HQ 953458, dated April 16, 1993, a soft-sided insulated cooler/picnic bag was classified in heading 4202, HTSUS, as a “travel, sports and similar bag.”

CBP compared the soft-sided cooler bag to a backpack and determined that both were used to transport food (whether perishable or not) during travel.

The pizza delivery bags, food delivery bags and grocery delivery bags at issue are reusable, are insulated, and are designed precisely to maintain the temperature of food and beverages during transport therefore it’s classified in heading 4202, based on the eo nomine provision.

The language from the EN for heading 4202 states that reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage are classified in heading 4202. In accordance with GRI 6, insulated pizza delivery bags, food delivery bags and grocery bags are classified in subheading 4202.92.

“Wooden frame Mirror affixing to Closet System” classified as Wooden furniture(HS:9403.50)or Other furniture(HS:9403.89)?

This article is regarding the Revocation of CBP ruling “N304224”

Source: containerstore.com

The Container Store SKU number 10071373, the “Birch Frame Glass Mirror with Metal Brackets,” is a glass mirror with birch wood surrounds and 4 metal brackets designed for affixing to the Elfa standard uprights found in the Elfa Closet System.

It’s not classified as heading 7009, because the mirrors, in this case, are unit furniture, they are not properly classified in heading 7009.

EN heading 7009 states that
however, that mirrors converted into parts of articles of furniture of Chapter 94 (e.g., wardrobe doors) are classified with those articles of furniture.

In NY N304224, U.S. Customs & Border Protection (CBP) classified a framed mirror that is a component of a closet system in subheading 9403.50.(Wooden furniture of a kind used in the bedroom:)

After the issuance of the ruling, they have reviewed NY N304224 and determined that the ruling is in error.
Accordingly, for the reasons set forth below, CBP is revoking NY N304224.

The Elfa mirror is a composite good, made of both glass and wood, which can therefore be classified in two headings and therefore, is not classifiable under GRI 1. Pursuant to GRI 3(b), we must consider both the wood and glass to determine the essential character of the article.

9403
Other furniture and parts thereof:

–9403.50
Wooden furniture of a kind used in the bedroom:
–9403.89
Other:

The reflective glass surface of the mirror is the material that is functional to the use of the good, is the major component of the article in size, and would impart its essential character.

Therefore, the mirror would not be classified in subheading 9403.50, HTSUS. The wood frame does not impart the essential character of the article so it would not be considered wooden furniture. Based on the above, pursuant to GRI 3(b), the mirror is classified in subheading 9403.89 as other furniture.

Source:CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 49, DECEMBER 16, 2020

This issue is whether the Name Plates, Labels, Emblems made from plastic for use on Motor Vehicles are classifiable under HScoce:8708  as parts of automotive or under sub-heading 3926.90 as other articles of plastics.

Those goods can be affixed only on the vehicle for which these have been specifically and principally manufactured; that without these goods the vehicle cannot be identified as a particular vehicle and as such these are parts specially designed for vehicles.
Therefore it seems that they are classifiable under HScode:8708 but it has not been held by the Court M/S. Pragati Silicones P. Ltd. vs Cce Delhi on 17 April, 2001

The court judged that a motor vehicle is complete and function as Motor Vehicle without the impugned goods; that as these goods have been made of plastics, these are classifiable as articles of plastics under HScode of heading 3926.

When it comes to deciding whether plastic automotive parts can be classified HScode:8708,
we need to consider if an automotive mechanism works without it or not.

The below example is the plastic automotive part which was classified as automotive parts HScode:8708

Item image
Issued Country	German customs
Reference	DE892/17-1
Issuing date	2017-06-12
Item name	Steering column part
Classified HS code	8708.99
Details & Customs Opinion	in the form of a specifically manufactured, elongated, foldable product, made of plastic, provided with fastening devices, – is permanently locked to the steering column of small buses or vans, according to the application – is not attached directly to the body of the vehicle, which means that it is not fitted with any hardware or fittings similar to that of plastic, or of a bodywork accessory of subheading 8708 2990, On the basis of the objective characteristics (inter alia, specific shape), mainly for motor vehicles of Chapter 87. ‘Parts for motor vehicles of heading 8701 to 8705 (cable holders), other than those specified in subheadings 8708 10 to 8708 95, for the industrial assembly of motor vehicles of heading 8703 or of motor vehicles of heading 8704, with reciprocating internal combustion piston engines (diesel or semi-diesel engines ) And a cylinder capacity of 2 500 cm 3 or less or with reciprocating internal combustion piston engine of 2,800 cm 3 or less The application of the non-preferential rate of customs duty on the basis of end-use and classification in the tariff heading indicated above is subject to reservation The submission of the required certificate

The reason why the above item was classified as automotive parts HScode:8708 is that the automotive mechanism does not work without it.

Materials are almost the same but classified differently due to usage.