LEGISLAÇÃO

segunda-feira, 3 de julho de 2017

CLASSIFICAÇÃO DE MERCADORIAS




CLASSIFICAÇÃO DE MERCADORIAS - BLOG


Posted: 28 Jun 2017 10:11 AM PDT


Rapid diagnostic test kits for detecting the Zika virus and other diseases transmitted by mosquitoes of the Aedes genus is an in vitro assay based on the quantitative detection of Zika Virus RNA by real-time RT-PCR.

HS code: 3822.00
Classification rationale: GIRs 1 and 3 (b)


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 10:10 AM PDT


Solvents based on aromatic substances: colorless, clear, homogenous liquid without solid contaminations, presented in barrels of 20 liters. Chemical composition (by GC) : xylene (88.23 %), toluene (0.55 %), methyl isobutyl ketone (7.68 %), other (3.50 %). It is used for breeding mastics, primers, paints, varnishes, adhesives, and so on. Its composed of xylol (83 %) and butyl acetate (17 %).

HS code: 3814.00
Classification rationale: GIR 1


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 10:04 AM PDT


Mistura peletizada constituída de pasta de fibras de celulose obtida a partir de papel ou de cartão reciclados, carbonato de cálcio e betume, contendo mais de 72% de celulose, utilizada como inibidora de escorrimento nas misturas asfálticas para pavimentação viária. 

Código NCM: 4706.20.00

DISPOSITIVOS LEGAIS: RGI/SH 1 e 3 b) (texto da posição 47.06) e RGI/SH 6 (texto da subposição 4706.20), da Nomenclatura Comum do Mercosul (NCM), constante da TEC, aprovada pela Resolução Camex n.º 125, de 2016, e da Tipi, aprovada pelo Decreto n.º 8.950, de 2016, e subsídios extraídos das Nesh, aprovadas pelo Decreto nº 435, de 1992, e atualizadas pela IN RFB nº 807, de 2008, e alterações posteriores.

Fonte: Solução de Consulta Coana nº 86, de 07/04/2017 


Posted: 28 Jun 2017 09:53 AM PDT


Dispositivo eletrônico próprio para ser conectado a uma televisão através de entrada HDMI, cuja função é receber fluxo de mídia (streaming) através de internet sem fio (Wi-Fi), permitindo a visualização do conteúdo (filmes, programas de TV, vídeos, fotos e jogos) na tela do televisor, sendo o comando de transmissão realizado por meio de aplicativos compatíveis utilizados em aparelhos do tipo smartphone, tablet ou notebook, apresentando formato semelhante a pendrive, com dimensões de 72 x 35 x 12 mm, entrada USB para alimentação de energia e comercializado juntamente com cabo de conexão USB, fonte de alimentação e extensor HDMI.

Código NCM: 8517.62.99

Fonte: Solução de Consulta Cosit nº 98181, de 08/06/2017


Posted: 28 Jun 2017 09:42 AM PDT


The Brazilian Federal Revenue issued a rulling, where reported that the set top box used for the transmission of television signals ("Chromecast") was classified at subheading 8517.62. Look the brazilian rulling (translation to English):
Subheading: 8517.62.
Good: An electronic device that can be connected to a television via HDMI input, whose function is to receive streaming media over Wi-Fi, allowing the viewing of content (movies, TV shows, videos , pictures and games) on the television screen, the transmit command being carried out through compatible applications used in smartphone, tablet or notebook type devices, in a format similar to a pendrive, with dimensions of 72 x 35 x 12 mm, USB input For power and commercialized together with USB connection cable, power supply and HDMI extender.

Otherwise, The US Customs and Border Protection was classified de "Apple TV" (essencially, it is the same gadget) at subheading 8525.50, whose rulling is:

N009774 April 30, 2007 CLA¬2¬85:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8525.50.1000 Mr. David P. Sanders Katten Muchin Rosenman LLP 1025 Thomas Jefferson St., NW East Lobby, Suite 700 Washington, DC 20007¬5201 RE: The tariff classification of a set top box from China. Dear Mr. Sanders: In your letter dated April 12, 2007, on behalf of Apple, Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a set tpo box
set top box used for the transmission of television signals, which is referred to as the "Apple TV". This device is a set top box that connects wirelessly to a home computer and then with a cable to a wide¬screen TV. Apple TV is intended to wirelessly transmit music, video, and photos stored on Macs and PC’s to a wide¬screen television. In addition, this device can transmit a limited amount of music and video directly off the internet without going through a Mac or PC. It can also transmit feature file trailers, short preview clips of popular songs, TV shows, and movies sold by the iTunes store. The Apple TV device measures approximately eight inches square and one inch high. This device incorporates the following components: a main logic board (includes a microprocessor and input/output) power supply, a forty gigabyte hard disk drive, an IR/LED board, antennas, a case, an AC power cord, an infrared remote, other input/output connections (RJ¬45 ethernet, HDMI for digital video, analog component video – Y, Pr, Pb), an analog audio (left & right), and a digital audio. This device also includes a radio card 802.11 and an ethernet connection. The Apple TV does not contain a tuner and is not capable of receiving or recording cable or satellite TV. In addition, this set top box can connect directly to the internet using either its wireless 802.11 or wired ethernet connection to any Internet Service Provider (ISP), thereby providing a communication function. Apple TV uses this connection to communicate with Apple servers that stream content for the iTunes Top Songs, iTunes Top TV Shows, iTunes Top Movies, and Theatrical Trailers. The applicable subheading for the Apple TV will be 8525.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio¬broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Set top boxes which have a communication function. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at 646¬733¬3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division.
Source: https://rulings.cbp.gov/index.asp, April, 30, 2017 (N009774).
Posted: 28 Jun 2017 07:32 AM PDT


The first sample, Item 92887, “Pirate/Steam Top,” is a women’s mock corset constructed from 90% polyester 5/% elastane knit fabric.  The garment does not provide body support.  The garment features elasticized puff sleeves, a scooped front neckline, faux front ribbon lace closure with decorative buttons and a full zipper closure in the back.
Subheading HS: 6114.30

The second sample, Item 30165, “Chief Officer”, consists of a plastic mask, knee pads and a jumpsuit.  The jumpsuit is composed of two garments permanently attached at the neckline and under the arms. The jumpsuit is made of 70% polyester 25% polypropylene 5% elastane knit fabric. A faux chest, shoulder and elbow armor is sewn to the outer garment.  Item 30165 is well made with a finished neck and edges, sturdy seams and hook and loop closure at the back.  
GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character.  For this item, the garment imparts the essential character.
Subheading HS: 6114.30

The third sample, identified as item 1630, toddler size “Lumberjack” costume, consists of a man-made woven textile pullover shirt, pull-on pants, faux beard, cap and plastic imitation axe. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy long sleeved pullover top imparts the essential character of the set and features large visible loose overlock stitching with hanging threads on the collar, front neck opening and hem. The front neck opening is closed with small hook and loop tabs.
Subheading HS: 9505.90

The fourth sample, item 1684, toddler size “Gnome” costume, consists of a long-sleeved tunic-style garment, a pair of trousers, a conical-shaped hat, a beard and a toy hammer.  The tunic-style garment trousers, hat and beard are constructed from 92% polyester 8% polypropylene knit fabric. Item 1684 is well made with a finished neck and edges, elasticized waist and sturdy seams. 
Subheading HS: 6114.30

The fifth sample, identified as item 1752, toddler size “Golfer” costume, consists of a man-made knit textile pullover top, pull-on pants, a faux beard, a cap and a stuffed imitation golf club.

Subheading HS: 9505.90

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284311)

Posted: 28 Jun 2017 07:20 AM PDT


The subject merchandise is identified as Pot de Miel - “Toddler Backpack,” “Kids Backpack,” “Two –Way Lunch Bag” and “Side Cross Bag”.
The bags are soft sided bags that are constructed of man-made textile fibers with an exterior surface of sheeting of plastic (PU coated). The bags are designed to provide storage, protection, organization and portability to personal effects during travel. They are available in six styles; elephant, whale, hedgehog, fox, bear and bird. 

Toddler Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a carrying handle, a top zipper closure, one zippered front pocket and one open side pocket. It has a nylon lining and one interior open wall pocket. It measures approximately 8” (w) x 10” (h) x 3.3 (d).
Subheading HS: 4202.92

Kids Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a carrying handle, a top zipper closure, one zippered front pocket and a nylon lining. It measures approximately 11” (w) x 12” (h) x 4” (d).
Subheading HS: 4202.92

Two-Way Lunch Bag is an insulated lunch bag principally used as a carrying bag to maintain the temperature of food and beverages during travel. It has a middle layer which consists of foam plastic that provides insulation and cushioning to the bag. The interior lining is water resistant. The top of the bag has a carrying handle and secures by means of a textile zippered closure on three sides. The exterior features one zippered pocket. The interior features one zippered mesh compartment, an open mesh pocket under the zippered flap and two elastic loops on each side wall. It has an adjustable shoulder strap which attaches to metal hardware at the rear exterior or sides of the bag which enables the user to wear as a shoulder bag or backpack. It measures approximately 9” (w) x 9” x 3.5” (d). 
Subheading HS: 4202.92

Side Cross Bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features one front exterior pocket and an open interior compartment with one wall pocket. It has a nylon lining and measures approximately 9” (w) x 7” (h) x 2.5” (d).
Subheading HS: 4202.22


Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284217)

Posted: 28 Jun 2017 07:01 AM PDT



Medicated bone graft substitute - it’s a granulate recommended for filling bone defects and bone augmentation, for example: a) the increase/ reconstitution of alveolar ridge; b) implantology; preparation of implant sites, bone dehiscence filling and increase sinus floor; c) periodontology: filling bone defects, support membrane for guided bone generation (GRT).
The inorganic matrix has a macro and microporous similar to human cancellous bone structure. Due to large volume of interconnecting pores and natural composition, the growth of the new bone at the implant place is favoured. It’s then partially remodelled by osteoclasts and osteoblasts.

HS code: 3004.90
Classification rationale: GIRs 1 and 6


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 07:00 AM PDT


Anti-Chikungunya Virus ELISA (IgM). The ELISA test kit provides a semi quantitative in vitro assay for human antibodies of the immunoglobulin class IgM against chikungunya virus  (CHIKV) in serum or plasma for the diagnosis of chikungunya fever, and differential diagnosis of haemorrhagic fever.

HS code: 3002.15
Classification rationale: GIRs 1, 3(b) and 6


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:59 AM PDT



Anti-Zika Virus ELISA (IgM). The ELISA test kit provides a semi quantitative in vitro assay for human antibodies of the immunoglobulin class IgM against Zika virus in serum for the diagnosis of Zika virus.

HS code: 3002.15
Classification rationale: GIRs 1, 3(b) and 6


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:58 AM PDT



Product consisting of dense, and very pure (non-porous), white, high-quality granules, put up in 1250 kg sacks and having the following technical specifications : ammonium nitrate : 98 % minimum; nitrogen content : 34 % minimum; additives : traces; Fe : 0.001 % max; magnesium nitrate : 1.0 % - 1.6 %; combustible material : 0.2% max. This product is emulsified in inert mineral oils, and is intended for use as an explosive.

HS code: 3602.00
Classification rationale: GIR 1


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:57 AM PDT



Ilmenite ore ground into a fine black/dark brown powder containing ilmenite (> 90 %), magnetite (< 0.3 %), sulphate (< 0.1 %) and with a particle size < 45 μm for 99.5 % of the powder. It has not undergone any chemical treatment or processes, only mechanical treatment in the form of grinding. The product is used as a weighing agent to increase the density in offshore well drilling.

HS code: 2614.00
Classification rationale: GIR 1


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:57 AM PDT



Product consisting of white, porous granules, put up in 1250 kg sacks and having the following technical specifications: ammonium nitrate: 98 % minimum; nitrogen content: 34 % minimum; combustible material: 0.2 % max; coating agent: 0.1 % max; normal application : manufacture of ANFO (Ammonium Nitrate Fuel Oil). This product is the base material for the manufacture of ANFO (made from ammonium nitrate and fuel oil), used for civil explosives (mining or civil engineering sites).

HS code: 3602.00
Classification rationale: GIR 1


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:56 AM PDT



Mixture of pieces of red and green pepper fruits (Capsicum frutescens) filled with cheese (feta cheese and fresh cheese), submerged in a liquid consisting of sunflower oil, garlic and spices. According to the information provided by the manufacturer, the product in question has the following composition, by weight : sunflower oil 40 %, cheese 35 % (17.5 % feta cheese and 17.5 % fresh cheese), pepper fruits (Capsicum frutescens) 24 %, garlic and spices. The product is packaged in containers of transparent plastics with a net weight of 200 grams.

HS code: 2005.99
Classification rationale: GIRs 1 and 6


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:55 AM PDT


Photoresists are light-sensitive plastic resin solutions used in the photolithographic manufacture of semiconductor materials. They are universally of two types, positive resists and negative resists, both of which consist of a polymer, photosensitizer, non-aqueous solvent, and various other chemicals.

HS code: 3707.90
Classification rationale: GIRs 1 and 6


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:54 AM PDT



Arachidonic Acid (ARA) Oil, in the form of natural mixed glyceride which goes through fungi fermentation (Motierella Alpina), centrifugation and refining. Composition: 95 - 98 % triglyceride, 2 - 5 % diglyceride and monoglyceride. As to the triglyceride, it is fatty acid mainly including arachidonic acid, palmic acid, linolenic acid, and other fatty acids etc. The product is light yellow or orange-yellow liquid at room temperature, and it turns into solid form under 4°C.

HS code: 1515.90

Classification rationale: GIRs 1, 4 and 6


Source: The Harmonized System Committee – 59th Session – March 2017.

Posted: 28 Jun 2017 06:53 AM PDT



Dairy product composed of concentrated, fermented skimmed milk (80 %), fruit preparation (strawberry) (10 %), sugar (7.6 %), modified starch, strawberry seeds, black carrot juice concentrate, natural flavouring, thickener, mineral concentrate from milk, lemon juice concentrate and acid regulators. It also contains the two cultures Lactobacillus bulgaricus and Streptococcus thermophilus. The product is put up for retail sale in a plastic container with a net content of 160 g, and consists of two layers – the lower layer being a fruit preparation (strawberry), while the upper layer is in the form of a white dairy product.

HS code: 0406.10

Classification rationale: GIRs 1 and 6


Source: The Harmonized System Committee – 59th Session – March 2017.
Posted: 28 Jun 2017 06:52 AM PDT


The product consists of “paraquat dichloride” (N,N′-dimethyl-4,4′-bipyridinium dichloride, [(C6H7N)2]Cl2)), together with related manufacturing impurities, in the form of a brown, clear to slightly turbid aqueous solution, free from visible extraneous matter. It must contain an effective emetic. The material also includes colorants olefactory alerting agents.

HS code: 3808.93
Classification rationale: GIRs 1 (Note 1 a to Chapter 38) and 6


Source: The Harmonized System Committee – 59th Session – March 2017.

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