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:
N323309: The tariff classification of men’s trousers from Pakistan
| HTS: 6203.43.9010, 27.9%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s." |
| Item: A pair of men’s trousers constructed from 65% polyester and 35% cotton woven twill fabric. The pull-on pants feature a fully elasticized enclosed waistband, a faux fly opening covered by a placket, and hemmed leg openings. |
| Reason: N/A |
| Ruling Date: Jan. 5, 2022 |
N323302: The country of origin of a power adapter
| Country of Origin: Vietnam |
| Item: A 24 W Dual-Port USB Car Charger Adapter (Power Adapter), ASIN No. B06Y58WLX9, with two female USB socket connectors on one side and 12 V vehicle accessory electrical plug on the other. The subject power adapter is intended to be used in a vehicle for charging up to two personal electronic devices at a time and is comprised of a plastic molded housing containing a printed circuit board assembly (PCBA) and plug terminals. |
| Reason: The assembly of the PCBA in Vietnam by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Vietnamese origin. The PCBA provides the essence of the electrical charging device because it is the article within the assembly that converts the electricity and supplies it to the attached personal electronics via the USB sockets. |
| Ruling Date: Jan. 5, 2022 |
N323285: The tariff classification of parts of injection-molding machines from China
| HTS: 8477.90.8501, 9903.88.01, 3.1% + 25%, "Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or include elsewhere in this chapter; parts thereof: Parts: Other … Of injection-molding machines." |
| Items: Plates of a plastic injection molding machine for the molding of polyethylene terephthalate (PET) articles. 1) the Core Plate provides a mounting interface to the moving plate. It spaces and locates cores and cooling tubes, and transfers force. It also provides a network of channels, distributes cooling and air circuits, locates cams, leader pins, OPD brackets, and supports the stripper plate. During operation, this plate remains static relative to the moving platen. The core plate supports the core component of the plastic injection molding machine. 2) the Cavity Plate supports the cavity component. The plate locates cavities and gate inserts and aligns with the cores. Further, it aligns with the core plate through leader pin bushings and leader pins. The plate provides and distributes cooling circuits, locates tonnage blocks, transfers tonnage, and lastly, provides a mounting interface to the hot runner. 3) the Stripper Plate transfers ejection motion from the machine to the mold. It supports slides and connecting bar assemblies, aligns slide assemblies, and transfers tonnage. It also provides distribution of the stripper plate air circuit and the mounting interface for the wear plates.4) the Wear Plates reduce friction between the slides and stripper plate during ejection stroke. They also support slides in a Z direction and provide distribution of air from the stripper plate. During operation, the wear plates remain static relative to the stationary platen. 5) the Slides provide the neck ring interface, and maintain neck ring spacing during the mold opening and ejection stroke. They provide cooling to the neck rings and can withstand dynamic loads generated by cam operation. |
| Reason: Products of China classified under subheading 8477.90.8501, HTSUS, unless specifically excluded, are subject to the additional 25 ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, i.e., 9903.88.01, must be reported in addition to subheading 8477.90.8501. |
| Ruling Date: Jan. 5, 2022 |
N323267: The country of origin of Pea Protein Powder Drink Mix
| Country of Origin: China |
| Item: BevEdge Pea Protein Powder Drink Mix. Peas are grown in Canada are exported to China where the legume is screened, cleaned, soaked and ground to remove the hull. The product undergoes a centrifugal and physical separation to segregate the insoluble pea fiber from the pea starch and impurities. The resulting pea protein liquid is heated up to 50 degrees Celsius, placed in a centrifuge for further separation, homogenized, sterilized, spray dried and packed. BevEdge Pea Protein Powder Drink Mix is intended for use as a beverage mix upon importation into the U.S. |
| Reason: The processing that occurs in China constitutes a substantial transformation. |
| Ruling Date: Jan. 5, 2022 |
N323265: The tariff classification of a woven shirt jacket from Sri Lanka
| HTS: 6201.92.4551, 9.4%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Other: Men’s." |
| Item: A men’s hip-length shirt jacket constructed from a woven 100% brushed cotton fabric. The body and sleeves are lined with 100% nylon woven fabric, which has been quilted to a non-woven, polyfill batting. The garment features a full front opening with a left-over-right, seven-snap closure, a pointed collar, long sleeves with adjustable snap cuffs, back pleats, side vents and a hemmed bottom. The garment also contains patch pockets with snap-flap closures on the chest and side seam pockets below the waist. |
| Reason: N/A |
| Ruling Date: Jan. 5, 2022 |
N323180: The tariff classification of a wading pool from China
| HTS: 9506.99.5500, 9903.88.15, 5.3% + 7.5%, "Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof." |
| Item: A men’s jumpsuit constructed from 65% polyester and 35% cotton woven twill fabric. The garment features a notched collar; a left-over-right front opening extending from the neckline to below the waist, which is secured by six snap closures; a patch pocket on the left chest; short, hemmed, raglan sleeves; an elastic strip stitched to the inner rear waist; and long, hemmed leg openings. |
| Reason: Products of China classified under subheading 9506.99.5500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.5500. |
| Ruling Date: Jan. 5, 2022 |
N322595: The tariff classification of a pair of women’s trousers from Vietnam
| HTS: 6204.63.9010, 28.6%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s." 28.6% |
| Items: Women’s Luxe Mountain Bike Pant, which is constructed from two different fabrics. The waistband and portions of the sides, which extend from the waist to the hips, are constructed from 83% nylon and 17% spandex knit fabric. The balance of the garment is constructed from 89% polyester and 11% spandex woven fabric. The pants feature an elasticized waistband with drawstring tightening, a zippered center pocket on the waistband, a zippered pocket on the back of the right pant leg, and hemmed leg openings. The woven fabric component imparts the essential character of the garment. |
| Reason: N/A |
| Ruling Date: Jan. 5, 2022 |
N323185: The tariff classification of the Splish Splash 4-1 Learning Pad and the Cocomelon Watermelon Splash Pad from China
| HTS: 9503.00.0071, 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: Under 3 years of age." |
| Items: “Splish Splash 4-1 Learning Pad” and the “Cocomelon Watermelon Splash Pad” The circular PVC “Splish Splash 4-1 Learning Pad” is approximate 48 inches in diameter, 2.75 inches deep and contains floating letters, numbers and animal figures enclosed/sealed into the rim/side wall of the splash pad. The floating figures are not removable. Numbers, animal shapes and the alphabet are printed onto the floor of the pad to encourage children to play matching games with the floating figures enclosed in the side wall of the splash pad. The “Cocomelon Watermelon Splash Pad” is approximately 45 inches in diameter and 2 inches deep. Both splash pads feature a 360-degree sprinkler when connected to any standard water hose. The sprinkler chamber is on the rim of the splash pads and spray water upward and inward. The primary design function is to create a constant sprinkler flow that allow the pads to collect enough water for splashing when children actively play on the pads. Once in use with play activity, the water is expelled over the soft pliable side wall of the play mats. The sides and base are a soft PVC and collapse when stepped on, minimizing water retention. When in use, the accumulated water will reach approximately 1 inch deep or less, enough to support splashing activity, and 2 inches deep when the pads are static, without any motion or not in use. Without a water supply, the pads deflate, flatten, and do not retain water. The splash pads are principally designed for the amusement of children 1 years of age and older. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2022 |
N323307: The country of origin of a power adapter
| Country of Origin: Vietnam |
| Item: 12-Watt Single Port USB Wall Charger (power adapter), ASIN # B0773J79KC, described as a 2.4 Amp rectifier having a single USB socket connector on one side and a foldable two-prong electrical plug on the other. The subject power adapter is intended to be used for charging personal electronics and is composed of a plastic molded housing containing a printed circuit board assembly (PCBA) and plug terminals. |
| Reason: The assembly of the PCBA in Vietnam by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Vietnamese origin. The PCBA, which functions to convert the input voltage and control the electrical charging of the attached electronic device via the USB socket, provides the essence of the electrical charging device. |
| Ruling Date: Jan. 6, 2022 |
N323181: The country of origin of deep tissue laser therapy units
| Country of Origin: Germany |
| Items: LiteCure Deep Tissue Laser Therapy Units used by both doctors and veterinarians to treat acute and chronic conditions. They are designed for the treatment of pain in different areas of the body, such as neck, shoulder, elbow, back, etc. The lasers used in all the LiteCure Laser Therapy Units are Class 4 lasers, also known as High Intensity Lasers (HIL) with power of 500 mW and more. Each Laser Therapy Unit consists of essentially two main modules that make a complete laser therapy system: a laser module subassembly (laser module), which provides the light source needed for laser therapy, and a beam delivery assembly (hand piece), which is the laser light delivery system. The laser module subassembly consists of five laser diodes (10W, 980nm), two laser diodes (4W, 808nm), one aiming laser, one power printed circuit board assembly (PCBA), one communication PCBA, one touch-screen display PCBA, a touch-screen display module, four fans, a power supply, a plastic housing unit and a power cord. The laser diodes originated in Germany. The aiming laser, power PCBA, and communication PCBA are products of the U.S. The touch-screen display module is made in Taiwan. The rest of the items are made in China. The beam delivery assembly (hand piece) consists of one fiber optic cable, one electrical switch, one transmission PCBA, one Bluetooth PCBA, one interface PCBA, two optical lenses, and one plastic housing. The fiber optic cable, optical lenses, and three PCBAs are products of the United States. The electrical switch and plastic housing are products of China. |
| Reason: The laser module subassembly is the most critical as it is where the source of the light originates. The light source used in the therapy treatment is generated exclusively by several laser diodes located in the laser module subassembly, which is the exclusive function of the therapy laser unit. The assembly operations performed in China are not complex as most of the work involves simple attaching and assembling of the components by hand, the wiring of the electrical components, and testing. The foreign components, such as the laser diodes, PCBAs, touch-screen display, and optical fiber cables, are imported with a predetermined function and use and do not undergo a change in name, character, or use as a result of the assembly of the components into a finished therapy unit. In addition, the downloading of firmware generally, by itself, does not result in a substantial transformation of the PCBAs. Therefore, the assembly process performed in China is merely a simple assembly and the foreign components are not substantially transformed. |
| Ruling Date: Jan. 6, 2022 |