Newly Released CBP HQ Rulings Aug. 4
The Customs Rulings Online Search System (CROSS) was updated Aug. 4 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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H320726: Application for Further Review of Protest No. 2704-21-157165; Classification of Vanity Mirror Speakers; Untimely Voluntary Reliquidation; 19 U.S.C. § 1501
| Ruling: (1) The untimely reliquidations of two entries are voided and the protest is granted in this regard. Two entries remain classified in Harmonized Tariff Schedule subheading 8518.21.0 as originally liquidated. The remaining entry was timely reliquidated and the analysis of the classification applies to that entry only. (2) The vanity mirror speakers are classified in subheading 7009.92.10 as "Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 cm2 in reflecting area.” |
| Issues: (1) Were CBP’s voluntary reliquidations of entries untimely and thus void? (2) Are the vanity mirror speakers properly classified in HTS heading 7009 glass mirrors, heading 8518 as loudspeakers, or heading 8504 as static converters? |
| Items: Three different models of iHome® vanity mirror speakers. All three models consist of a Bluetooth wireless speaker, which may be used to play streamed audio or to conduct hands-free telephone conversations with the built-in microphone when paired to Bluetooth-compatible devices, one or two lighted glass mirrors, and a charging capability via a USB port and/or a wireless charging pad. All three products are made in China. |
| Reason: CBP is precluded from addressing the issue concerning the Office of the U.S. Trade Representative's imposition of a third and fourth round of tariffs due to ongoing litigation. The reliquidations of two of the three entries were untimely because they occurred 91 days after the original liquidation. |
| Ruling Date: June 5, 2023 |