HS Classification Opinions

Objection KRA HS Code Classification Edge Banding>Customs Tax Consultant Kenya

The above illustrations show that, for the ABS edging banding to qualify for classification under the sub-heading 3920.30.90, the item must undergo a process of further processing to introduce specific graphic designs.  The classification for the company’s imports, which are imported in solid colours, which can then be further processed is 39203010.  We have attached […]

Application for Advance Ruling for Complete Racking System Made of Steel>Tax Consultant Kenya

Take note that ‘’the provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading(76.10),  These two opinions ,include racks of steel or aluminium as metal structures of 7308 or 7610.  This is another pointer to the WCOs anticipated classification of steel racks. This further confirms the accuracy of our proposed classification. […]

HS Code Classification of an Audio Headset,Microphone Set US Customs>Customs Tax Consultant Kenya

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s), taken in order. The term “sets” is discussed in GRI 3(a). GRI 3(a) provides that when two or more headings each refer to part only of the items in a set put […]

HS Code Classification Ultrasonic and UV sanitizer US Customs>Customs Tax Consultant Kenya

Based on the information provided, it is the opinion of this office that the subject sanitizer is considered a composite good representing functions that are covered by multiple headings within the Harmonized Tariff Schedule of the United States (HTSUS). As such, classification is derived by the rules set forth by General Rule of Interpretation (GRI) […]

HS Code Classification Unfinished Engines US Customs>Customs Tax Consultant Kenya

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 […]

HS Code Classification Ceramic Cup with Stuffed Toy Animal US Customs>Tax Consultant Kenya

CLA-2-69:OT:RR:NC:N4:422 Mr. Joseph J. Kenny Geodis USA Inc One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a ceramic cup with a stuffed toy animal from China Dear Mr. Kenny: In your letter dated October 13, 2021, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph […]

HS Code Classification Children’s Books with Accessories>Tax Consultant Kenya

The products meet the definition of sets under General Rule of Interpretation (GRI) 3(b) and, as such, will be classified according to the component which can be regarded as conferring on the set as a whole its essential character. In this case, the books provide the focal point for the activities and impart the essential character of the sets.   […]

HS Code Classification of Camera Kits US Customs: Customs Tax Consultant Kenya

CLA-2-85:OT:RR:NC:N2:208 Feng Peng Zhejiang Uniview Technologies Co.,Ltd. South Tower, Building 10, Wanlun Science Park, 88 Jiangling Road, Hangzhou, P.R.China 310051 Hangzhou China RE: The tariff classification of Camera Kits from China Dear Mr. Peng: In your letter dated August 19, 2022, you requested a tariff classification ruling. The merchandise under consideration is Camera Kits, Part […]

HS Code Classification of Lemonade Base US Customs>Tax Consultant Kenya

Thus, the ENs to heading 2009, HTSUS, specifically provide that sugar is allowed in fruit juice so long as the fruit juice retains its original character as a fruit juice. While the ENs do not specify an amount of sugar necessary to alter the character of a fruit juice, it is evident that the 21.5% […]

HS Code Classification Tape and Dispenser Set:Customs Tax Consultant Kenya

The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings, the tape in heading 3919, HTSUS, and the dispenser in heading 8422, HTSUS. It consists of articles put up together to carry out a specific activity (i.e., sealing packages).   CLA-2-84:OT:RR:NC:N1:105 Ana Gomez Veyer, LLC 6600 North […]