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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N343116: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as Hello Kitty Pastel Ponies consisting of a short-sleeved pullover dress, bow, petti skirt and headpiece and featuring large, visible, loose overlock stitching on the short sleeves. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem is raw and unfinished. Although the dress has a capped neck, the dress is not well-made. The dress is constructed with long, loose stitching. |
| Reason: The flimsy man-made knitted textile dress in a Hello Kitty and pony character print imparts the essential character of the set. |
| Ruling Date: Oct. 29, 2024 |
N343184: The tariff classification of a children’s toy gardening set from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: Wild About Gardening play set consists of a plastic snail-shaped watering can, three miniature plastic toy gardening tools, one pair of gardening gloves, one color-your-own fabric apron, four markers, six wooden plant stakes, and two sticker sheets packaged together for retail sale. All the articles work together for a child role-playing as a grown-up gardener. All the components of the set work together toward the common goal of introducing a child to the recreational activity of gardening. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2024 |
N343194: The tariff classification of flexographically printed paper product from China
| HTS: 4810.92.1225, 9903.88.03, free + 25%, Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: Other paper and paperboard: Multi-ply: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Weighing more than 150 g/m²: In rolls. |
| Item: A multilayer (or multi-ply) paper product that is printed using a flexible resin plate. The printed paper forms the outermost layer of a cardboard box and simultaneously functions as a label for the products to be packaged in the box. The paper weighs 200 grams per square meter, is kaolin-coated, and is imported in rolls measuring 2,070 mm in width. The paper is multi-ply, with the outermost layer (15%) consisting of kaolin-coated, bleached kraft pulp and the remaining layer (85%) of regenerated pulp. The paper, in its imported condition, is custom-printed (on the kaolin-coated side) for each customer with product and brand information. The paper isn't self-adhesive and isn't embossed or perforated. |
| Reason: These articles aren't recognized symbols or motifs clearly associated with any specific holiday, and using or displaying them would not be aberrant at any time of year. |
| Ruling Date: Oct. 29, 2024 |
N343205: The tariff classification of a stainless-steel tea scoop from China
| HTS: 8215.99.5000, 5.3%, “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts).” |
| Item: A stainless-steel scoop measuring 4.5 inches in length by 1.5 inches in width and is intended to be used to scoop loose-leaf tea. The scoop isn't marked with the measurement, but it can hold one ounce. Additionally, it will be sold to a tea retailer packaged individually in a plastic bag. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2024 |
N343289: The tariff classification of glow items from China
| HTS: (1) 3824.99.2900, 9903.88.03, 6.5% + 25%, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. (2) 7117.90.9000, 9903.88.15, 11% + 7.5%, Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other. |
| Item: Halloween Glow Wand with Topper (1). Six individually packaged packets with each packet containing three clear tubes that contain a liquid substance, and a small plastic decoration that is fitted over one end of the tube. The tubes themselves are made out of polyethylene and polypropylene with the liquid substance inside of them consisting of primarily dimethyl phthalate, tributyl O-acetylcitrate, and oxalate, with trace amounts of (2,4,5-trichloro-6-carbopentoxyphenyl) oxalate, 2-(2-n-Butoxyethoxy) ethanol, tert-Butanol, hydrogen peroxide, and water. When the tubes are manipulated, the liquid substance inside of them reacts and they will begin to glow for a period of time in various colors. The plastic decoration inside each packet, which is designed to be fitted over the end of the clear tubes, can feature a different shape. The design shapes can be of a trident, an ax head, a sword handle, a star, two different types of flower heads, or a butterfly; only one of these will be packed together with three clear tubes and liquid substance. Halloween Glow Multipack Bracelet and Glow Wand with Topper (2). Five clear tubes, four of which appear to be of the same overall dimensions, while one appears to be different. All the tubes appear to be made of the same outer substance and containing the same liquid substance as item 1. This particular item number also contains three plastic decorations of two different sizes in the shape of a skull and crossbones, a lanyard and a special hook style cap that can be fitted over the end of the clear tube that is of different dimensions. The items inside this packet can be used to make two individual bracelets, and a pendant. The bracelet would include two of the clear tubes that would wrap around the wrist joined by one of the skull and crossbones decorations. The pendant would consist of the lanyard, joined to the clear tube of different dimensions by the special hook-style cap on one end and the skull and crossbones decoration on the other end of the clear tube. Item number 2 is valued at over 20 cents per dozen. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2024 |
N343291: Classification and country of origin determination for chenille bathmats; 19 CFR 102.21(c)(2); tariff shift
| HTS: 5703.39.2030, 6%, “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area”. |
| Origin: Vietnam |
| Item: A cut pile bathmat of tufted construction. The pile is formed from green polyester chenille yarns that are inserted into a preexisting base of woven fabric formed from polypropylene strips measuring less than 5 mm in width. The tufted fabric is laminated to a layer of foam, approximately one-quarter-inch thick, and is backed with a knit mesh spacer fabric that is coated on one side with polyvinyl chloride forming a design of three wavy lines at regular intervals to create a non-skid surface. The bathmat, measuring approximately 20 × 34 inches, is finished along the edges with a knitted binding fabric. The bathmat is also offered in a smaller size, 17 × 24 inches. |
| Reason: As all the materials make the tariff shift in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam. |
| Ruling Date: Oct. 29, 2024 |
N343298: The tariff classification of a convection dryer from Costa Rica
| HTS: 8419.39.0280, free, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Dryers: Other: Other.” |
| Item: The SpeedStar Easy Clean II convection dryer, a machine designed to evaporate volatile components from coatings that have been applied to wood, plastic or paper web material. The dryer system weighs 16,000 kilograms and has overall dimensions of 10.5 meters by 3 meters by 2 meters (L x W x H). Inside the system is a tunnel (running longitudinally along the unit) surrounded by various mechanical assemblies, electrical devices, sensors and ducting. The tunnel has two heating sections, each measuring approximately 5.1 meters in length. Each section is equipped with its own air circulation system with a centrally arranged fan that recirculates air passing through an electric heater. The air is redistributed along the tunnel to uniformly dry the coated material. The heating sections are typically set between 50 to 200 degrees Celsius. Each section also contains a nozzle system that transports the coated material through the tunnel. The nozzle system consists of flotation nozzles positioned along the top of the tunnel and a separate set of “Vacutex” nozzles positioned below the moving material. The flotation nozzles create an air cushion for the web material while the Vacutex nozzles have integrated rollers that guide the material along the tunnel. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2024 |
N342977: The country of origin of an airbag module
| Origin: China |
| Item: A passenger airbag (PAB) module that YIAT is producing in Mexico from components of Serbian, Chinese, Italian and Mexican origin. The PAB will be incorporated into the steering wheel, front-passenger dashboard, side driver/passenger seats, and rear-door panels to protect and cushion occupants during a collision. Each PAB is comprised of 15 unique components totaling 27 parts overall that will undergo 10 distinct operations in Mexico before resulting in the production of the finished good.The initial step begins with the creation of the active adaptive unit (AAU) subassembly. The AAU is a form of pyrotechnic actuator that relies on external sensors to generate signals that are fed to the AAU to initiate airbag deployment. The AAU, fixation clip and AAU holder, of Chinese origin, are combined through a pressing operation where care is required to ensure that only the appropriate level of pressure is applied to render the subassembly operable. Then, the cushion, also of Chinese origin, undergoes a folding operation before it's combined with the AAU subassembly. The folding operation is extremely precise as the cushion fabric must be folded in a certain configuration in order to ensure that, when needed, it opens to provide the maximum surface coverage area in the least amount of time possible. The next step is the creation of the housing assembly. This involves a crimping and spot-welding operation combining the housing, two brackets and two metal clips, all of Chinese origin. Once combined, the two retainer rings of Serbian origin are integrated into the housing subassembly through a spot weld operation. Then, the Chinese inflators are inserted into the housing's cutaways and affixed through a crimping operation to create the inflator subassembly. The AAU subassembly is finally incorporated into the housing subassembly, and the cushion assembly is incorporated into the unit. |
| Reason: Although some of the operations in Mexico are time-consuming and require precision, they aren't complex and meaningful enough to substantially transform the components into an article with a new name, character and use. The components from China have a predetermined use at the time of importation to Mexico and don't undergo any physical change in Mexico. As a result, no substantial transformation occurs in Mexico. Therefore, the country of origin of the PAB module will be China for purposes of applying trade remedies under Section 301 of the Trade Act of 1974, as amended. |
| Ruling Date: Oct. 28, 2024 |
N342989: The tariff classification of women’s knit blouses from Vietnam
| HTS: 6106.10.0010, 19.7%, Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. |
| Item: A women’s knitted blouse constructed from 57% cotton, 38% modal and 5% spandex. The loose-fitting extends from the shoulders to below the waist and features a round neckline, front tie-hem, overlock stitching at front panels, and three-quarter sleeves with overlock stitching. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2024 |
N343096: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-sized costume identified as long Gothic gown and consisting of a long-sleeved pullover dress. The man-made knitted textile dress has long sleeves with raw unfinished edges. The hem bottom is also raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2024 |