“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.

Plastic Ice scraper for Automobile classified in 3926 or 8708?
there are differences of classification opinion between U.S. and EU nations regarding Plastic Ice scraper for Automobile.

U.S. Case

U.S. Customs take “Plastic Ice scraper for Automobile” as an Automobile accessory(HS:8708).

Here is the search result of the U.S. Customs ruling (CROSS) for “ice scraper”.
Many of them are classified in 8708 as Automobile accessory

Here is an individual case N022822

The item under consideration is the Ice Scraper (Item # A002CA00074) used to clear ice and snow from the windows of a motor vehicle. The ice scraper is 7 ½ inches in length by 5 inches in width, at its widest, and features either a snowflake or penguin motif printed on the blade and handle. The Scraper is constructed of 85% polypropylene and 15% silicon.

The applicable classification subheading for the Ice Scraper will be 8708.99

Why U.S. customs classify Ice Scraper as an Automobile accessory?

Confirm the definition of “accessories” first.
“accessory” is, subsidiary devices used in connection with the machines, such as interchangeable devices which modify the machine so that it can perform a wider range of operations; devices to increase precision; devices that perform a particular service relative to the main function of the machine.
Source: EN Heading 8466 (B)

Based on that definition, here is the reason why Ice Scraper is classified as an Automobile accessory HQ 082080

ice scraper enhances the range of uses ordinarily encompassed by an automobile.
This article enables people to clear ice from the windshields of motor vehicles more quickly and efficiently than the use of built-in defrosting mechanisms, provided the vehicle is so equipped, would ordinarily permit.

And also they think Ice Scraper is for use solely or principally with automotive not for any other context.

Therefore U.S. Customs classified Ice Scraper as an Automobile accessory(HS:8708).

EU Case

To the contrary of The U.S. case, European Union nations classify Plastic Ice scraper for Automobile by material base(HS:3926.90).

German case DEBTI19707/18-1
The product is a 16 cm long plastic ice scraper as defined in note 1 to chapter 39. The product consists of a 10 cm wide, curved icebreaker/scraper edge with integrated grooves and a handle. The goods are opened in a polybag. The ice scraper is used for the free scratching of vehicle windows and is to be classified as ‘other articles of plastics other than those mentioned in subheadings (CN) 3926 1000 to 3926 9050’.(Translated in English)

France case FR-E4-2007-004992-R
PLASTIC WORK IN THE FORM OF A BLADE (ICE SCRAPER) HANDLE WITH PLASTIC FOR REMOVING ICE ON THE WINDSHIELD GLASS AND A VEHICLE.(Translated in English)

European Union nations do not consider it for use solely or principally with automotive.
they understand those items are used for automotive but not solely or principally.

That’s might the reason why they classified it as a plastic article in 3926.90

Conclusion

In order to classify an item as Automobile parts or  Accessory, the item usually needs to fulfill that requirement.

Section XVII GENERAL(III)

(a) They must not be excluded by the terms of Note 2 to this Section
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88
(c) They must not be more specifically included elsewhere in the Nomenclature

When it comes to considering the condition of ” for use solely or principally with automotive“, often conflict occurs between countries or even persons in the same country.

Some might think Ice Scraper can not be used other than automotive glass.
Some might think Ice Scraper can be used for other than automotive glass.

Those opinion differences make different classification results, the so-called “Gray zone”.

As far as I know, there is no way to fix this problem, hence when you export Ice Scraper for Automobile to the U.S., you need to expect it to be classified in 8707, and when you export it to the EU you need to expect it to be classified in 3926(if it’s made of plastic).

Most important thing is to know there is such kind of opinion differences between country prior to export or import items by searching each country’s ruling database.

“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.