Monday, January 11, 2010

Section XX of the HTSUS – January 11


Thank you for joining us for our series on classification. Last week, we explored the articles contained in Section XIX of the HTSUS. Today, we will continue our study of the various commodities covered in Section XX of the HTSUS. Having a good general knowledge of the products covered in each section and chapter will expedite the classification process and improve accuracy of your classifications. First, let’s look at the answer to last week’s question.

Answer to Section XIX Question
Classify a “pin” used in manufacturing hand grenades for the Army.
Answer: 9306.90.0080

Section XX covers Chapters 94 through 96, which consist of furniture, lamps, toys, games, sporting equipment, and miscellaneous articles not elsewhere provided. There are no Section Notes, but the Chapter Notes contain important information that should not be overlooked.

Chapter 94 covers furnishings such as chairs, medical furniture, mattresses, lighting fixtures, and parts of the above articles. Pay close attention to Chapter Note 1, which provides a list of products that are excluded from this chapter. The historical definition of furniture required that it had to fit or sit on the floor; however, certain furniture such as shelves and cupboards are considered furniture even if they are designed to be hung, fixed to a wall or stand on another piece of furniture (See Chapter Note 2). Lighting fixtures require a breakdown by weight of material such as metal, glass and wood

Chapter 95 covers wheeled children's riding toys, dolls, stuffed toys, models, video games, Christmas decorations, sporting equipment and fishing gear. Chapter Note 1 provides a list of articles that are excluded from this chapter. Some articles of this chapter are subject to regulation by the CPSC. The CPSC regulates the import of toys to ensure safety for children playing with the imported toys. Significant changes were made to Chapter 95 in January 2007. If you are reviewing rulings or CBE exams prior to 2007, you may find some discrepancies in the HTS numbers. Generally, items formerly classified under 9501 and 9502 are classified under 9503.

Chapter 96 covers a wide variety of articles such as brooms, brushes, buttons, pens, and cigarette lighters. Chapter Note 1 provides a list of articles that are excluded from this Chapter. Some articles of this chapter are subject to regulation by the FDA, FWS and USDA.


Question
Classify a children’s chair stuffed with polyester fiberfill and made of 100% polyester fabric. The chair is sewn in the shape of a dog and is made for use by a child under the age of 10.

Join us next week for the answer to this week’s classification question and a discussion of Section XXI of the HTSUS. We are approaching the end of our study of the HTSUS. If there are any specific commodities or sections of the HTSUS that you would like to see discussed in this series, please feel free to post a comment or send your suggestions to wizard@boskage.com.

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