Newly Released CBP HQ Rulings for Jan. 5
The Customs Rulings Online Search System (CROSS) was updated Jan. 5 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H312082: Application for Further Review of Protest No. 3002-17-100171; Classification of Protective Footwear
| Ruling: 6404.19.20, 37.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, or chemicals or cold or inclement weather.” |
| Issue: What is the tariff classification of the footwear at issue? |
| Item: Six styles of footwear consisting of a primarily textile upper, worn as over-the-ankle boots with a molded bottom constructed of “Thermoplastic Rubber” (“TPR”) extending over two inches from the ground, and have a layer of textile embedded in the outsole |
| Reason: The six styles of footwear at-issue satisfy the definition for “protective” against water, without exception. When tested by CBP, the six styles of footwear at-issue passed the “two-inch test” indicative of “protection” against water. |
| Ruling Date: May 5, 2021 |
H313361: Affirmation of NY N313570; Tariff Classification of “The inShield Wiper” from China or Vietnam
| Ruling: Affirms classification as 6307.10.2030, “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Other.” |
| Issue: Whether the essential character determination should be reconsidered |
| Item: A dusting pad consisting of a 1.75 centimeter thick sponge covered with an 80% polyester and 20% polyamide microfiber fabric |
| Reason: The microfiber fabric imparts the essential character of the inShield Wiper, allowing it to function as a “glass cleaning device” as defined within its patent application and common understanding of use. Since inShield Wiper’s “textile covered sponge” imparts its essential character, there exists an established and uninterrupted line of rulings, which classify fabric covered sponges within subheading 6307.10.2030. |
| Ruling Date: Jan. 12, 2021 |