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:
N323501: The tariff classification of wood flooring products from Vietnam
| HTS: 4412.33.3225, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring." |
| Items: Wood flooring products. (1) Multilayer, “engineered”, wood flooring panels constructed of eight plies. The face ply consists of an oak wood veneer measuring approximately 1mm in thickness. The panel substrate is made up of seven layers of acacia wood veneer. The panel measures 10mm in overall thickness. The panels are coated with stain and a clear UV-cured material that does not obscure the grain of the face ply. (2) Multilayer, “engineered”, wood flooring panels constructed of nine plies. The face ply consists of an oak wood veneer measuring approximately 2mm in thickness. The panel substrate is made up of eight layers of acacia wood veneer. The panels are tongued and grooved on all edges and ends. The panels are each 2100mm in length; you do not indicate the width. The panels are coated with stain and a clear UV-cured oil material that does not obscure the grain of the face ply. (3) Multilayer, “engineered”, wood flooring panels constructed of nine plies. The face ply consists of an oak wood veneer measuring approximately 3mm in thickness. The panel substrate is made up of eight layers of acacia (Acacia spp.) wood veneer. No ply exceeds 6mm in thickness. The panel measures 15mm in overall thickness. The panels are coated with stain and a clear UV-cured material that does not obscure the grain of the face ply. |
| Reason: All three items are flooring panels that meet the definition of “plywood.” |
| Ruling Date: Jan. 26, 2022 |
N323570: 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 Peter Pan costume consisting of a wrap vest, an upper body garment, pair of tights and a hat. The man-made textile wrap vest features raw, unfinished edges all around the neck, armholes, open front panels and attached sash. The bottom hem features raw, jagged cut edges. The wrap vest is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile wrap vest imparts the essential character of the set. |
| Ruling Date: Jan. 26, 2022 |
N323612: The tariff classification of garlands from China
| HTS: Items 1,2, and 3: 5609.00.3000, 9903.88.03, 4.5 % + 25%, “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” Item 4: 9505.10.2500, Free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. |
| Items: Various garlands. (1) A “textile string garland,” intended to be used as a decoration in the home. The garland is constructed of pompons made of 100 percent polyester yarn, wooden beads, and styrofoam pumpkins strung on a 3-ply twisted string composed wholly of polyester. (2) A “textile string garland,” intended to be used as a decoration in the home. The garland is constructed of multi-colored pompons made of 100 percent polyester yarn strung on a 3-ply twisted string composed wholly of polyester. (3) A “textile string garland,” intended to be used as a decoration in the home. The garland is constructed of pompons made of 100 percent polyester yarn and styrofoam hearts strung on a 3-ply twisted string composed wholly of polyester. (4) A “textile string garland," intended to be used as a decoration on a Christmas tree. The garland is constructed of pompons made of 100 percent polyester yarn and plastic strips; the strip meets the tariff definition of textile, strung on a 3-ply twisted string composed wholly of polyester. The garland features pompons with plastic strips strung on a six-foot string. The string is looped at each end to be hung. The pompom garland will be marketed and sold as a Christmas tree decoration exclusively during the Christmas season |
| Reason: The wooden beads are less by weight and value than the textile components. |
| Ruling Date: Jan. 26, 2022 |
N323703: The tariff classification of a 2-tier iron and wood shelf from China
| HTS: 9403.20.0050, 9903.88.03, Free + 25%, "Other furniture and parts thereof: Other metal furniture: Household: Other: Other." |
| Item: A two-tier iron and wood shelf. It consists of two shelves connected by iron pipes and elbows that mount to the wall with flanges. The two-tier iron and wood shelf is imported and sold unassembled with two ounces of touch-up stain and two ounces of touch-up paint. The shelf unit is designed for use in either the kitchen or bathroom and is made in China. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2022 |
N323704: The tariff classification of cutting boards from China
| HTS: 3924.10.4000, 3.4%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other." |
| Item: A two-pack cutting board. Each cutting board comprises 70% wood pulp and 30% plastic resin. The large cutting board measures approximately 17 inches long by 12.8 inches wide by .35 inches thick. The small cutting board measures approximately 14.5 inches long by 10.8 inches wide by .35 inches thick. The cutting boards are flat and brown and feature a round aperture to facilitate hanging. The two cutting boards are packaged together for retail sale. |
| Reason: Goods that have taken on the essential character of plastic by virtue of the wood pulp being mixed with plastic resin and heat/pressure formed into a shape are not articles of wood. |
| Ruling Date: Jan. 26, 2022 |
N323817: The tariff classification of a Halloween decoration from China
| 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 Halloween LED Skull Mirror, which consists of a battery-powered, illuminated tabletop decoration. The item is square in shape and is composed primarily of a medium density fiberboard (MDF) frame with a reflective glass front featuring an image of a skull covering most of the glass front. When powered on, the skull image is illuminated with a soft glow. The item measures 7.5" in length x 1.7" in width x 7.5" in height. This article will be marketed and sold exclusively as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2022 |
N322066: The tariff classification of aramid embroidery threads from Germany
| HTS: Item 1: 5509.12.0000, 7.5%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers: Other.” Items 2 and 3: 5511.10.0060, 10.6%,"Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Containing 85 percent or more by weight of staple fibers of nylon or other polyamides: Multiple (folded) or cabled yarn." |
| Items: Fire resistant embroidery thread. The yarn is imported on a spool in 950 meters (article number 922) and on a cone in 2500 meters (article number 929), and 5000 meters (article number 923) in a variety of colors and will be used in aerospace, fire fighter, and motor sports apparel. It is a two-ply staple fiber yarn with 635 turns per meter and a final Z twist. The yarn is wholly of polyaramid fibers and has a decitex of 129.9. The yarn is imported on a spool in three ways (1) on a 950 meters spool, (2) on a cone in 2500 meters and (3) on a cone in 5000 meters. The yarn comes in a variety of colors and will be used in aerospace, fire fighter, and motor sports apparel. |
| Reason: Yarns with supports are considered “put up for retail sale” if the weight is less than 125 grams unless there is an exception. If the yarn is put up on supports indicating its use in the textile industry, then the yarn will not be considered “put up for retail sale.” Style “Fire Fighter FR, No. 40, Articles 923 and 929 are put up on supports indicating use in the textile industry thus meeting the exception. 950 meter spools, Article number 922” weighs 31 grams with support. This type of support does not indicate use specifically in the textile industry. |
| Ruling Date: Jan. 25, 2022 |
N323425: The country of origin of Ibuprofen Tablets in dosage form
| Country of Origin: United States |
| Item: Ibuprofen, imported in 400 mg, 600 mg, and 800 mg tablets, is a medicinal preparation containing Ibuprofen, a nonsteroidal anti-inflammatory drug, as the active ingredient. It is used to relieve pain from various conditions such as headache, dental pain, menstrual cramps, muscle aches and arthritis. Ibuprofen, is manufactured in the United States and that the finished tablets in dosage form are made in India. In India, the Ibuprofen will be mixed with various inactive ingredients to produce the final tablets in dosage form. |
| Reason: The mixing of the active ingredient Ibuprofen (made in the United States) with the inactive ingredients into the final dosage tablets in India doesn't result in a substantial transformation. |
| Ruling Date: Jan. 25, 2022 |
N323482: The tariff classification of a canopy and mist sprayer for a raised garden bed from China
| HTS: Item 1: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” Item 2: 3917.33.0000, 9903.88.03, 3.1% + 25%, "Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, with fittings." |
| Items: “Canopy for a Vego Garden Raised Garden Bed,” is a two-piece set that includes (1) a rectangular textile canopy cover with an iron frame to protect plants from the elements and (2) a mist sprayer used to water the plants. The canopy is composed of a 100 percent nylon woven netting fabric. The seven-panel canopy contains an open bottom. The canopy features three top panels, a front panel, a back panel, and a side panel on each end. The edges of the canopy are finished with a white 100 percent nylon woven binding. The canopy attaches to an iron frame that consists of 24 support bars by forty-four hook-and-loop fasteners sewn to the canopy. The mist sprayer consists of a polyethylene hose with a mister attached. The mist sprayer will be attached to an outdoor faucet and will automatically mist when the faucet is turned on. The hose with mister is connected to the canopy frame using included hardware. The hose, mister and hardware will be imported in its own retail packaging and placed in the same box as the canopy and frame. You state the canopy is specially designed to be used with the Vego Garden raised garden bed. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |
N323524: The tariff classification of a woman’s top from China
| HTS: 6211.43.1060, 9903.88.15, 16% + 7.5%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206." |
| Item: A woman’s top constructed from 100% polyester woven fabric. The top features a partial front opening with a self-fabric tie closure, long sleeves with cuffs, and elasticized tightening at the bottom. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |