HS Classification Opinions

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 […]

HS Code Classification Seat with Massage Components US Customs>Tax Consultant Kenya

Further, in the alternative, if the article is considered a composite good pursuant to General Rule of Interpretation (GRI) 3(b), its functionality as a chair and as a massage apparatus would be considered equally important. The article would then be classified pursuant to GRI 3(c), and heading 9401 would be the later tariff classification.   […]

HS Code Classification Video Camera US Customs>Customs Tax Consultant Kenya

The subject PTZ Camera is imported as a set packaged for retail sale with the following items: a PTZ Camera, a power adapter a RS232 data cable, a cascade cable, an RS485 connector, an infrared remote controller, and a steel wall mounting bracket with steel fasteners. It is the opinion of this office that the […]

HS Code Classification of a Remote Control US Customs> Tax Consultant Kenya

After examining the facts concerning the subject item, this office is of the opinion that the device is a composite good consisting of IR and RF functionality. As both the RF and IR control methods are of equal importance and neither would be considered the essential character of the good, the remote control shall be classified according to […]

HS Code Classification of Coloring Kits US Customs>Customs Tax Consultant Kenya

The coloring kits consist of multiple articles classifiable under separate headings. They are packaged for retail sale. The components of the kits carry out a specific activity. These kits, therefore, meet the term “goods put up in sets for retail sale.” For item 1, we find that the coloring book confers the essential character of […]

HS Code Classification of Note Cards US Customs>Tax Consultant Kenya

The note cards packaged with their envelopes are considered a set for customs purposes under General Rule of Interpretation 3(c) (GRI 3(c)). Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the note cards confer […]