“Mickey mitt” was classified as “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories
thereof: Other: Other.”(HS:9505.90) by U.S. Customs ruling NY B87119.

*example image of the targeting item

Source:Amazon.com

Before Revocation

The targeting item is called “Mickey mitt”.

The articles at issue in NY B87119 is a large, white, acrylic pile mitt that is worn on the hand to create the appearance of the three digit hand of the cartoon character
“Mickey Mouse.” It allows for the insertion of the thumb and separate insertion of the fingers.

And here is the German customs classification record, they classified similar products which is used in Halloween festival HS:6116.93.

Item image
Issued Country	German customs
Reference	DE15047-14-1
Issuing date	Sept. 25, 2014
Item name	Gloves, mittens so-called black Halloween
Classified HS code	6116.93
Details & Customs Opinion	Gloves, mittens so-called black Halloween, Article 729617, Photo see Appendix, -. Cut to length as five-finger gloves made – from about 1.3 mm thick, plain knitted aloud request polyester (synthetic fibers), – on one side pattern forming (according to request depicting printed with rubber), a skeleton motif – with a ribbed knit, double-crafted cuffs “”finger gloves knitted or crocheted, other than in subheading 6116 10 called, of synthetic fibers””.

See How to search world customs ruling with an image.

After Review

Whether the mitt and gloves, described above, are properly classified in
heading 6116, HTSUS, as gloves or a mitt or in heading 9505, HTSUS, as
festive articles.

The HTSUS headings under consideration are the following:

6116
Gloves, mitten and mitts, knitted or crocheted:

9505
Festive, carnival or other entertainment articles, including magic
tricks and practical joke articles; parts and accessories thereof: Other.

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

Conclusion

U.S.Customs applied chapter note 1(v) and interpreted it to mean that the exclusionary language to chapter 95.

Therefore U.S.Customs revoked NY B87119 and reclassified it in 6116.93

Source:Customs Bulletin

My opinion

It’s always difficult to judge whether an item is classified as Festival goods, Christmas goods, or other when it is actually used in such kind of Festival.

Since the Targeting item of Mickey mitt is made of a “large, white, acrylic pile”, it seems it does not have a utilitarian function like holding or grabbing something.
and it might be made of non-durable material.

If the item does not have a utilitarian function, it could be just a decoration or fancy goods.

But because of note 1(v)to chapter 95, “gloves, mittens, and mitts” are excluded from chapter 95.

Is there no room for “something like gloves, mittens, and mitts” to be classified as Festival goods?

“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?