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:
N324152: The tariff classification of women’s bodysuits from China, Myanmar, Thailand and Vietnam
| HTS: 6114.30.2010, 9903.88.15, 32% + 7.5%, "Other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread." |
| Items: Four styles of woman’s bodysuits composed of 94 percent polyamide and 6 percent elastane knit sheer fabric. The one-piece tight fitted garments are sleeveless and legless. |
| Reason: N/A |
| Ruling Date: March 1, 2022 |
N324159: The tariff classification of woman’s bodysuits from China, Myanmar, Thailand and Vietnam
| HTS: 6114.30.2010; 9903.88.15, 32% + 7.5%, "Other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread." |
| Items: Four styles of woman’s bodysuits composed of 76 percent polyamide and 24 percent elastane knit fabric and one style composed of 73 percent polyamide and 27 percent elastane knit fabric. The one-piece tight fitted garments are sleeveless and legless. |
| Reason: N/A |
| Ruling Date: March 1, 2022 |
N324239: The tariff classification of a chassis from China
| HTS: 8716.39.0090, 9903.88.03, Free + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers for the transport of goods: Other: Other: Other: Other.” |
| Item: A semi-trailer chassis for transporting ocean shipping containers. The article is not self-propelled and is designed to be hauled by a Highway Class 7 Power unit. The chassis’ capacity is one 40-foot, or one 20-foot ocean shipping container and it measures 12,400 millimeters (mm) long x 2,480 mm wide x 2,400 mm high. |
| Reason: N/A |
| Ruling Date: March 1, 2022 |
N321801: The tariff classification of ceramic surfaces from Italy
| HTS: 6914.90.8000, 5.6% “Other ceramic articles: Other: Other.” |
| Item: Four styles of surfaces, identified as Pietra di Cardoso Nero, Ardesia Nera a Spacco, Noir Desir Lucidato, and Calce Nero. All four styles will be imported in sizes ranging from 3 square meters to 5.25 square meters in surface area, and in thicknesses of 3.5 millimeters, 5.6 millimeters, 12 millimeters, and 20 millimeters. After importation into the United States, the surfaces will be cut to size and shape and worked as required for such applications as countertops and tabletops. All four surfaces are made of non-porcelain, non-china ceramic which has been glazed. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2022 |
N324206: 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 size costume which consists of a long-sleeved pullover upper body garment, an undershirt, pull-on pants and an “exposed bone” leg accessory. The flimsy man-made textile upper body garment imparts the essential character of the set and features a neckline finished with large, visible, loose overlock stitching, a deep back opening with raw edges and small hook and loop tabs for closure. The long sleeves have raw, unfinished edges. The bottom hem features raw jagged cut edges. The garment also features two large holes with raw unfinished edges. The garment is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2022 |
N324398: The tariff classification of unwrought tin from Rwanda
| HTS: 8001.10.0000, Free, "Unwrought tin: Tin, not alloyed." |
| Item: Tin pigs/ingots made to ASTM Specification B339, Grade A. These cast pigs/ingots will contain over 99 percent tin, a maximum of 0.03 percent bismuth and a maximum of 0.04 percent copper. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2022 |
N324412: The tariff classification of a notebook from China
| HTS: 4820.10.2060, 9903.88.03, Free + 25%, “Diaries, notebooks and address books, bound: Other.” |
| Item: “Silicone Fidget Toy Notebook” is a notebook containing 50 lined pages. The notebook is spiral bound between plastic covers and measures approximately 8.2” x 5.7”, The front is covered with rows of 60 soft silicone plastic bubbles that can be popped in and out for fun. |
| Reason: Notebooks are more specifically provided for in heading 4820 rather than in 3926.10.0000 (an office or school supply, of plastic) regardless of the nature of their covers. |
| Ruling Date: Feb. 28, 2022 |
N324099: The tariff classification of Voriconazole Tablets in dosage form, from India
| HTS: 3004.90.9209, Free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Anti-infective medicaments: Antifungals.” |
| Items: Voriconazole Tablets, imported in 50 mg and 200 mg, is a triazole antifungal medication. It is indicated for the treatment of esophageal candidiasis, invasive pulmonary aspergillosis and serious fungal infections. |
| Reason: N/A |
| Ruling Date: Feb. 25, 2022 |
N324197: The tariff classification of a steel plenum from Turkey
| HTS: 7308.90.9590, Free, "structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: other: other: other: other: other." |
| Item: A steel plenum assembly for an indoor wind tunnel which will be used for entertainment purposes. The plenum is the bottom section of the wind tunnel and will be positioned on the building foundation. Due to its size, the plenum will be broken down into eight large sections and assembled on site. Each section is comprised of structural steel parts that have been cut, painted, welded, riveted and custom formed. |
| Reason: N/A |
| Ruling Date: Feb. 25, 2022 |
N324225: The classification of a 2-in-1 LED light ceiling fan from China
| HTS: 8414.51.3000, 9903.88.16 4.7% + 15%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Ceiling fans for permanent installation." |
| Item: A 2-in-1 LED light with ceiling fan, item number QXHCLF08. The fan is designed to be screwed into an existing ceiling light socket. The ceiling fan is packaged with a remote control and features fan blades, PCBs for the fan and the LED light, a power button, and a self-contained motor that has an output of 15 watts. |
| Reason: The ceiling fan specifically meets the terms of subheading 8414.51.3000 which provides for ceiling fans for permanent installation. A ceiling fan, with an electric motor of an output not exceeding 125 W, designed to plug into an electrical ceiling outlet have previously been classified within this subheading. |
| Ruling Date: Feb. 25, 2022 |