Proposed Changes to Tariff Classification of Ice Panels and Window Blind Components

Trade Update • Oct. 13, 2022

n its weekly Customs Bulletin and Decisions report for October 12, 2022, the U.S. Customs and Border Protection (CBP) proposed changes to the classification rulings for artificial ice panels and window blind components. Members of the trade community are invited to share their comments to the CBP this proposal no later than November 11, 2022.

Proposed Changes

Man-Made Ice Panels

CBP proposed the reclassification of man-made ice panels as duty-free sports equipment (HTSUS 9506.99.2580) instead of plastic floor tiles (HTSUS 3918.90.1000) that are dutiable at 5.3%.

To reflect this change, Ruling NY N278463 will be revoked. CBP has reviewed NY N27846 and has determined the ruling letter to be in error. As part of its reconsideration request, counsel for Pace argued that NY N278463 failed to consider the instant product’s design and use as sports equipment to practice skills in the sport of ice hockey, thereby submitting evidence that the product is designed, marketed, and used as an ice hockey training aid CBP states that the panels are engineered and designed for practicing ice hockey while wearing skates and thus meet the “necessary, useful, or appropriate” criteria established by the Court of Appeals for the Federal Circuit for sports equipment.

Window Blind Components

CBP also proposed the reclassification of finished wood slats and wood bottom rails with UV coatings used for window blinds as other articles of wood which are dutiable at 3.3% (HTSUS 4421.99.9880) instead of duty-free continuously shaped wood (HTSUS 4409.29.9000).

To reflect this change, Ruling NY N041645 will be revoked and modified. CBP has reviewed NY N041645 and has determined the ruling letter to be partially in error. It is now CBP’s position that the finished wood slats and wood bottom rails with UV coatings used for window blinds are properly classified, in heading 4421, HTSUS, specifically in subheading 4421.99.9880, HTSUSA.

Before taking these actions, CBP will consider any written comments received on or before November 11.