Recent CBP NY Rulings
The following are short summaries of recent CBP “NY” rulings issued by the agency's National Commodity Specialist Division in New York:
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N319368: The tariff classification of an underpad from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Item: An underpad comprised of three layers. The top layer is made from a 55 percent cotton and 45 percent polyester woven fabric. The middle layer is comprised of 95 percent polyester and 5 percent rayon nonwoven fabric. Quilt stitching extends through the top and middle layers. The bottom layer has an outer surface of knitted manmade fiber fabric and is laminated to sheeting of polyvinyl chloride. The pad features rounded corners and the edges are finished with an overlock stitch. The pads are designed to be used in healthcare facilities by patients with urinary incontinence and as dog training pads. |
| Reason: N/A |
| Ruling Date: June 8, 2021 |
N319371: The Country of Origin and Marking for Hulled Hemp Seeds, Sterilized Hemp Seeds and Whole Hemp Seeds
| HTS: 1207.99.0360, free, "Other oil seeds and oleaginous fruits, whether or not broken: Other: Other: Hemp seed: Other." |
| Origin: U.S. |
| Item: (1) Hulled hemp seeds dehulled from whole hemp seeds, packed in both retail and bulk format: retail packs (0.9 ounces and 5 pounds) and bulk tote bags (25 pounds, 50 pounds and 2,000 pounds) which will be sold to the food industry upon importation; (2) Sterilized whole hemp seeds sterilized from whole hemp seeds, imported in bulk packs with a net weight of 50 pounds and 2,000 pounds, and sold to the food industry for further processing; (3) Whole hemp seeds repacked from whole hemp seeds, imported in bulk packs with a net weight of 50 pounds and 2,000 pounds, and sold to the food industry for further processing. In all three products (1), (2) and (3), the hemp seeds will be grown in the United States and shipped to Canada for dehulling, sterilization and packaging before being imported back into the United States. |
| Reason: The EN to Chapter 12 says: "The seeds and fruits covered by the headings may be whole, broken, crushed, husked or shelled. They may also have undergone moderate heat treatment designed mainly to ensure better preservation (e.g., by inactivating the lipolytic enzymes and eliminating part of the moisture), for the purpose of de-bittering or to facilitate their use. However, such treatment is permitted only if it does not alter the character of the seeds and fruits as natural products and does not make them suitable for a specific use rather than for general use." Since there is only one material, the whole hemp seeds provide the essential character, which was produced in the United States. |
| Ruling Date: June 8, 2021 |
N319373: The United States-Mexico-Canada Trade Agreement (USMCA), country of origin marking, and the applicability of Section 301 trade remedy of an automotive seat frame
| HTS: 9401.90.1085, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of seats of a kind used for motor vehicles: Other.” |
| Origin/Marking: Mexico |
| FTA: Does not qualify for USMCA. |
| Item: A metal frame seat structure, comprised of an independent left passenger backrest and an independent right passenger backrest in which both components are affixed to a single pivot base. The structure contains no upholstery, no cushions, no seat base, legs, or armrests. The seat structure will be permanently incorporated into the third row of an automobile according to Original Equipment Manufacturer (OEM) specifications. Two metal components are sourced from Japan and 33 metal components are sourced from China. The components are shipped and exported to Mexico. An additional 17 metal components are sourced from Mexico. Collectively, the seat frame is constructed of 33 discrete components comprising 52 total pieces. In Mexico, manufacture entails joining, arc welding, and integration in a specific order using jigs and other tools; each operation results in a more complex subassembly for subsequent incorporation onto the exterior structural frame. |
| Reason: The relevant USMCA tariff shift rule is not met. The operations performed in Mexico constitute more than “minor processing” and exceed “simple assembly." Mexico is the last country in which the subject merchandise underwent manufacturing, processing, and assembly, these operations constitute production. |
| Ruling Date: June 8, 2021 |
N319468: The tariff classification of “Waxman Kleen Freak Hand Sanitizing Wipes” from China
| HTS: 3401.11.5000, free, "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other." Secondary classification: 9903.88.03, 25%. |
| Item: Wipes that are pre-moistened with a skin cleaning and sanitizing solution, which includes the cationic surfactant, benzalkonium chloride and several other substances. |
| Reason: The requestor states that the wipes are designed and marketed to clean and sanitize hands and not intended for use in grooming oneself or attending to one’s appearance. CBP disagrees with that assertion; for classification purposes, the subject product is intended for toilet use. |
| Ruling Date: June 8, 2021 |
N319482: The tariff classification of footwear from China
| HTS: 6402.99.8005, 90¢/pair + 20%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like." Secondary classification; 9903.88.15, 7.5%. |
| Item: A woman’s, closed/toe, closed heel, below-the-ankle, sneaker. You state the external surface area of the upper consists of polyurethane (PU) material. The toe box and heel patch are decorated with silver colored rubber/plastics glitter. The sneaker features laces as a means of closure. The rubber or plastics outer sole overlaps the upper by the requisite ¼ of an inch, thereby constituting a foxing-like band. |
| Reason: N/A |
| Ruling Date: June 8, 2021 |
N319591: The tariff classification of a decorative flag with stand from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A “Lawn Flag Pole with Sign” designed to be staked to the ground to hang and display a decorative flag. The flag stand is made of iron with a black finish and measures 16 inches wide by 36 inches high. The decorative flag is composed of 100 percent woven polyester fabric and measures 12 inches wide by 18 inches high. The top end of the flag is folded and sewn to form a channel in which the flag stand may be inserted so the flag can hang. The flag is printed on both sides and features four lemons, white flowers, a butterfly and a glass of lemonade on top of a table with the words “Squeeze the Day” in black lettering. The decorative flag and stand will be packaged together as one product in a plastic bag, imported, and sold at retail as a set. The decorative flag in the set will change from season to season. |
| Reason: The flag stand, based on examination of the photo, appears to be a simple narrow-gauge, bent iron rod with no ornamentation. The essential character of the set is, therefore, imparted by the decorative textile flag. |
| Ruling Date: June 8, 2021 |
N319638: The tariff classification of a stuffed tree decoration from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A home decoration for the Christmas season that is part of the CVS "Merry Brite" collection. The body of the pine tree shaped decoration is composed of 100 percent polyester woven printed fabric stuffed with polyfiber. The tree is supported by a wooden dowel inserted and glued into a round wooden base. The assembled tree decoration measures 12 inches in height by 7 inches in width. The tree decoration is available in three different fabrics: dyed red and printed with a white and red plaid; dyed white and printed with red stripes; and dyed white and printed with a red and green plaid. Each tree decoration is sold separately. |
| Reason: There are no features on this item that are recognized as festive motifs or symbols and that limit this item for use during the Christmas season only. Further, color schemes are not a factor in festive classification. |
| Ruling Date: June 8, 2021 |
N319654: The tariff classification of a flower decor with clip from China
| HTS: 4420.10.0000, 3.2%, "Statuettes and other ornaments, of wood.” |
| Item: A “Tabletop Flower Clip,” made of medium density fiberboard (MDF), which has been die-cut into the shape of a flower, including the blossom, stem, and leaves. The face of each flower is silk screened with color. Attached to the back is a small metal clip designed to hold a note or photo. The flowers are approximately 6.5” high, 4” wide and 1” thick. They are flat on the bottom for standing on a table, shelf, or similar surface. |
| Reason: The item is a composite good made up of the wooden décor and the metal clip, but it is the wooden element that imparts the essential character. The extensive decorative aspect of the MDF flower exceeds the functional aspect of the clip. The wood represents the major visual appeal and structure of the piece and also acts as the base for the clip. |
| Ruling Date: June 8, 2021 |
N319689: The tariff classification of “PT-501R” and “CR-EL” from Japan
| HTS: 3206.11.0000, 6%, "Other coloring matter; preparations as specified in note 3 to this chapter, other than those of 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Pigments and preparations based on titanium dioxide: Containing 80 percent or more by weight of titanium dioxide calculated on the dry matter." |
| Item: (1) A high purity titanium dioxide, composed of 99% titanium dioxide and 1% trimethylolpropane (CAS #77-99-6). The product is a white powder mixture used in condenser and electronic ceramic applications and as a pigment. (2) A high purity titanium dioxide, composed of 99% titanium dioxide and 1% trimethylolpropane. This product is a white powder mixture used in the electro-ceramic industry and as a pigment. |
| Reason: The subject products are mixtures, which are precluded from classification in Chapter 28, HTSUS, pursuant to Note 1 to that chapter. |
| Ruling Date: June 8, 2021 |
N319722: The tariff classification of wooden decor from China
| HTS: 4420.10.0000, 3.2%, "Statuettes and other ornaments, of wood.” |
| Item: A small decorative item die-cut from medium density fiberboard (MDF). A rainbow creates the curved top of the piece, while along the flat bottom are white clouds represented by pom poms spaced at intervals. The words “Love You” held by an elfin-faced troll doll figure appear in the middle. The outline of the figure’s hair is also part of the MDF silhouette jutting from above the rainbow at the top. The decor is intended to stand on a flat surface for display. |
| Reason: The item is a composite good made up of various materials, but it is the wooden element that imparts the essential character. The wood represents the major visual appeal and structure of the piece. |
| Ruling Date: June 8, 2021 |