Classification of a pair of earrings

Each earring consists of one imitation rhodium plated wire, one imitation rhodium plated zinc casting and fourteen aqua colored plastic beads. Company provided information in the aggregate indicates that weight and cost of the metal components exceeds that of the plastic beads.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.

In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole.

The pair of earrings is composed of different components (non-precious metal and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.

We recognize that the weight and cost of the metal components, in particular the imitation rhodium zinc casting, exceeds that of the aqua colored plastic beads. However, we cannot dismiss the quantity of the fourteen aqua colored plastic beads and the visual impact of the aqua colored plastic beads set vertically along the imitation rhodium zinc casting. It is the aqua colored plastic beads that one’s eye is affixed to. Accordingly, the aqua colored [plastic] beads impart the essential character to the pair of earrings.

Subheading HS 7117.90.

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284645)

 

Classification of nose, ear and brow trimmers

The merchandise under consideration is identified as the Remington’s brand NE3250 and NE3560 Nose, Ear & Brow Trimmers; NE3200 Nose & Ear Hair Trimmer; and NE3150 Nose, Ear & Brow Trimmer. Based on the samples and information that you have provided, the items are battery operated cordless shavers. The cylindrical shaped shavers have a self-contained electric motor, a sliding “on/off” switch and a protective cap. They are designed to remove unwanted hair without nicks or cuts. Each item is individually package ready for retail sale.

The Remington’s brand NE3250 and NE3560 Nose, Ear & Brow Trimmers feature a dual side trimmer with rounded teeth, rotary head for removing nose and ear hair and is packaged with an exchangeable eyebrow trimming comb head. The NE3200 Nose & Ear Hair Trimmer has a dual side trimmer with rounded teeth and rotary head for removing nose and ear hair. The NE3150 Nose, Ear & Brow Trimmer contains a linear titanium head with rounded teeth for removing nose, ear and brow hair from hard to reach places.

Subheading HS: 8510.10 (both goods)

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284351)

Classification of Entecavir tablets in dosage form

Entecavir tablets, is an antiviral medication containing Entecavir, a Hepatitis B virus nucleoside analogue reverse transcriptase inhibitor, as the active ingredient. It is indicated for the treatment of chronic hepatitis B virus infection in adults with evidence of active viral replication and either evidence of persistent elevations in serum aminotransferases (ALT or AST) or histologically active disease. Entecavir tablets will be imported in dosages of 0.5 mg and 1 mg.

Suheading HS: 3004.90.

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284591)

Classification of Melphalan tablets in dosage form

The subject product, Melphalan tablets in 2 mg, is a chemotherapy drug belonging to the class of nitrogen mustard alkylating agents. It is indicated for the palliative treatment of multiple myeloma and for the palliation of non-resectable epithelial carcinoma of the ovary.

Subheading HS: 3004.90

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284595)

Aparelho para leitura da impressão plantar (dos pés)

Aparelho para leitura da impressão plantar a fim de estabelecer diagnóstico acerca de incorreções na pisada do paciente, constituído por chapa acrílica de 15 mm, com duas bases paralelas (a inferior espelhada) e duas laterais em formato côncavo, e por tubos de iluminação em LED nas laterais. Possui tamanho de 12,5 cm de altura, 40 cm de largura e 45 cm de comprimento e peso de 3 kg. Funciona ligado à rede elétrica.

Código NCM: 9018.90.99.

DISPOSITIVOS LEGAIS: RGI 1 (texto da posição 90.18), RGI 6 (texto da subposição 9018.90) e RGC 1 (textos do item 9018.90.9 e do subitem 9018.90.99) da NCM, constante da TEC, aprovada pela Resolução Camex nº 125, de 15 de dezembro de 2016, e da Tipi, aprovada pelo Decreto nº 8.950, de 29 de dezembro de 2016, e em subsídios extraídos das Notas Explicativas do Sistema Harmonizado (Nesh), aprovadas pelo Decreto nº 435, de 27 de janeiro de 1992, e atualizadas pela IN RFB nº 807, de 11 de janeiro de 2008, e alterações posteriores.

Fonte: Solução de Consulta Coana nº 47, de 30/03/2017.

Braço de aço para ser acoplado a um escavador

Braço de aço, próprio para ser acoplado a um escavador, provido de elementos de fixação e movimentação da caçamba (elo de ligação, haste de conexão e cilindro hidráulico), dimensões de 3.720 mm x 310 mm x 764 mm, peso de 761 kg, cuja função é conectar a lança à caçamba do escavador, de forma articular, permitindo que as conexões e tubulações hidráulicas movimentem a caçamba durante a ação de escavar o solo, conforme o comando do operador da máquina.

Código NCM: 8431.49.29.

DISPOSITIVOS LEGAIS: RGI 1 (textos da Nota 2 b) da Seção XVI e da posição 84.31), RGI 6 (textos das subposições 8431.4 e 8431.49) e RGC 1 (textos do item 8431.49.2 e do subitem 8431.49.29), constantes da TEC aprovada pela Res. Camex nº 125, de 2016, e da Tipi aprovada pelo Dec. nº 8.950, de 2016.

Fonte: Solução de Consulta Coana nº 48, de 30/03/2017

Cobertura de chocolate

Preparação alimentícia contendo cacau em pó, açúcar invertido líquido, xarope de glicose, sorbato de potássio (conservante), água, sal e aroma artificial de baunilha, própria para ser aplicada sobre sorvetes, doces e sobremesas em geral, acondicionada em bombona de 6,8kg, comercialmente denominada “Cobertura de chocolate”.

Código NCM: 1806.20.00

DISPOSITIVOS LEGAIS: RGI 1 (Nota 2 do Capítulo 18 e texto da posição 18.06) e RGI 6 (texto da subposição 1806.20.00) constantes da TEC aprovada pela Res. Camex nº 125, de 2016, e da Tipi aprovada pelo Dec. nº 8.950, de 2016, e subsídios extraídos das Nesh aprovadas pelo Dec. nº 435, de 1992, e atualizadas pela IN RFB nº 807, de 2008, e alterações posteriores.

Fonte: Solução de Consulta Coana nº 49, de 30/03/2017

Classification of cotton bale wrap

The merchandise under consideration are Tama Round Module Wraps, also referred to as Z-Lock™ RMW. Imported in rolls of 24, these products are designed to be loaded into a cotton picking machine for wrapping round modules of cotton during the harvesting process.

Individually, the wraps measure 21 meters long, 227 centimeters wide and 75 microns thick. Slightly tapered at the beginning and the end, each wrap consists essentially of a 7-layer non-tacky Linear Low Density Polyethylene (LLDPE) film which first wraps around the cotton unitizing the bale without sticking to it and a 4-layer LLDPE film which is tacky on one side. Combined, these layers ensure that the module will hold its uniformity during packaging and transport and also provide protection against the elements. In addition, the wraps contain 4 RFID tags which enable tracking of the individual bales and a metallic label that activates the Z-lock separation mechanism at the end of the wrap. Based on the information provided, it appears that Tama Round Module Wraps are composite goods, the essential character of which is imparted by the LLDPE film.

Subheading HS: 3923.90
Source: https://rulings.cbp.gov/index.asp, March, 2, 2017 (N283108)

Classification of reusable shopping bags

Sample one (SKU 18864301) is a shopping bag constructed of 100% polypropylene non-woven fabric. This construction is considered to be man-made textile for tariff purposes. The bag features an open top without a closure, two double-strap carrying handles and an unlined interior.

Sample two (SKU 01124001) is a shopping bag constructed of woven polypropylene with an outer surface of plastic sheeting. The bag features two carrying handles and an unlined interior. The shopping bags are designed to provide storage, protection, portability, and organization to clothing, sundry articles, groceries or personal effects during travel.

Both are of a durable construction and suitable for repetitive use.

Subheading HS: 4202.92 (both samples)

Source: https://rulings.cbp.gov/index.asp, March, 6, 2017 (N283082)

Painel constituído por uma placa de poliestireno expandido

Painel constituído por uma placa de poliestireno expandido (EPS) estruturada com telas de aço galvanizado posicionadas em suas duas faces, de característica modular, de altura variável, largura de 115 cm e espessura de 7 a 12 cm, próprio para ser utilizado como elemento estrutural na construção de paredes de residências, escolas, galpões e outras edificações.

Código NCM: 3925.90.10

DISPOSITIVOS LEGAIS: RGI 1 (textos da Nota 11 do Capítulo 39 e da posição 39.25), RGI 3b, RGI 6 (texto da subposição 3925.90) e RGC 1 (texto do item 3925.90.10) constantes da TEC aprovada pela Res. Camex nº 125, de 2016, e da Tipi aprovada pelo Dec. nº 8.950, de 2016, e subsídios extraídos das Nesh aprovadas pelo Dec. nº 435, de 1992, e atualizadas pela IN RFB nº 807, de 2008, e alterações posteriores.

Fonte: Solução de Consulta Coana nº 50, de 30/03/2017