Newly Released CBP HQ Rulings Feb. 7-8
The Customs Rulings Online Search System (CROSS) was updated Feb. 7-8 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):
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H330975: Country of Origin; Marking; Section 301 Measures; Truck Bed Flooring Panels Processed in FTZ
| Ruling: The country of origin of the finished truck bed flooring panels for duty purposes and Section 301 measures upon removal from the FTZ and entry into the Customs territory of the United States is China. Moreover, the finished truck bed flooring panels, admitted into the FTZ in privileged foreign status, will be classified in their condition upon admittance into the FTZ as edge-glued red oak wood boards. Therefore, upon entry into the customs territory of the U.S., the finished truck bed flooring panels will be liquidated in subheading 4421.99.94 as “Other articles of wood: Other: Other: Other: Edge-glued lumber”. Because the country of origin of the finished truck bed flooring panels for duty purposes is China, the merchandise will be subject to additional 25% Section 301 duties. |
| Issue: (1) What is the country of origin of the finished merchandise for duty purposes and Section 301 trade measures upon removal from the FTZ and entry into the Customs territory of the United States? (2) What is the country of origin of the finished merchandise for marking purposes upon removal from the FTZ and entry into the Customs territory of the United States? |
| Item: Truck bed flooring panels made in a U.S. FTZ from red oak edge-glued wood boards admitted into the FTZ from China. The red oak edge-glued wood boards from China are classified in subheading 4421.99.9400 as “Other articles of wood: Other: Other: Other: Edge-glued lumber.” |
| Reason: The substantial transformation of edge-glued wood boards from China will occur in a U.S. FTZ, the country of origin for marking purposes of the finished truck bed flooring panels will be the U.S. Since the country of origin for marking purposes will be the United States, it will be excepted from country of origin marking requirements. |
| Ruling Date: Jan. 25, 2024 |
H317670: Tariff classification of Rediroom cart and canopy components of a temporary single-patient isolation room
| Ruling: Both the cart and canopy are classified in subheading 9402.90.0020, which provides for “Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other: Other.” The column one, general rate of duty is Free. |
| Issue: Are the Rediroom cart and canopy components of a temporary single-patient isolation room classified as medical furniture or parts of medical furniture of heading 9402 or as other articles of plastics of heading 3926? |
| Item: A “Rediroom,” which is a temporary single-patient isolation room comprised of two components: a cart and a canopy. The cart and the canopy are imported separately. The canopy is changed regularly as described below. Rediroom is a mobile cart that expands into a HEPA air-filtered isolation room, which equips hospitals to respond to outbreaks of infection by isolating patients. The cart will be used as a frame and the canopy will be used as enclosure to function as an isolation room. The Rediroom offers hospitals and other health care facilities a way to temporarily segregate a patient without the need to build permanent isolation facilities. |
| Reason: The cart and canopy work together to create the isolation room. The canopy satisfies the parts test in Willoughby Camera because it is necessary to the completion of the Rediroom; without the canopy, the Rediroom could not serve its purpose of isolating infectious patients by functioning as a temporary isolation room. The canopy is also dedicated for use solely with the cart and serves no function or purpose that is independent of the cart, thus satisfying the Pompeo test. Accordingly, the canopy is considered a part of medical furniture of heading 9402. |
| Ruling Date: Feb. 8, 2024 |