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:
N324587: The tariff classification of a power module from China
| HTS: 8504.40.9570; 9903.88.03, free + 25%, “Electric transformers, static converters and inductors…: Static converters: Other: Inverters.” |
| Item: Double Side Cooling Power Module, which consists of a collection of insulated gate bipolar transistors, diodes, a thermal sensor, and electrical leads that are encapsulated into a molded module. The function of the DSC Power Module is to convert DC current into AC current through high-speed power switching. The DSC Power Module is an inverter used to provide AC to an electric vehicle’s motor. |
| Reason: DSC Power Module is used with a speed drive controller, but not the drive itself. The DSC Power Module’s singular function is to invert direct current to alternating current. While this current is supplied to a motor, there is no indication that the device has the ability to control the speed and/or direction of the motor, but merely acts as an inverter. |
| Ruling Date: March 21, 2022 |
N324505: The tariff classification of Hemp Hulls from Canada
| HTS: 1404.90.9090, free, “Vegetable products not elsewhere specified or included: Other: Other: Other.” |
| Item: Hemp Hulls. Cleaned whole hemp seeds are lab tested, heat treated, cooled, sorted to removed foreign materials then the seeds are dehulled via machine, screened and packed in bulk sized totes. The product will be used as an ingredient in various food snacks and sold to a company based in the United States. |
| Reason: N/A |
| Ruling Date: March 18, 2022 |
N324541: The tariff classification of the “Gravity Control Electric Cruiser” from China
| HTS: 9506.99.6080; 9903.88.15, 4% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| Item: A rechargeable electric cruiser skateboard designed for children 8-12 years old. The Skateboard has the same features as a traditional skateboard and has no handles nor handlebars. The Skateboard will be marketed to youths and sold in the toy and/or sporting goods department of major retailers. The product is equipped with a toggle switch that turns the motor on/off, giving the rider the option to switch between riding in a motorized mode or riding with traditional kick-power. In the manual mode, all four wheels, their bearings, and the trucks, operate as they would for a standard, non-motorized, skateboard. When operated in its motorized mode, the Skateboard runs on a 30V rechargeable battery located under the skateboard deck. The Skateboard is designed to allow for a maximum load of 60 kg. |
| Reason: Although the Skateboard features a 300W hub motor integrated into the rear wheel, it is designed, constructed, and used in the same manner as a conventional skateboard. |
| Ruling Date: March 18, 2022 |
N324556: The tariff classification of “Disney’s Junior Alice Tea Party Kit” 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: A kit developed for children to experience imaginative roleplay by hosting or attending Alice in Wonderland’s magical tea party. The playset features a 32-page 7” x 9” activity book which includes 4 recipes, 4 name place cards, 4 thank you cards and 4 display stand treat cards. Also included are 4 tea party invitations, a 3-tier popup treat display stand, a pop-up teapot centerpiece, 4 pop-up teacups, 4 plates and a 10”W x 10”H x 1.5”D storage box. All of the items in the set are entirely made from paper. The size, construction, and marketing of the item indicate that it is designed as a toy, principally designed for the amusement of children ages 4 to 8 years of age. |
| Reason: N/A |
| Ruling Date: March 18, 2022 |
N324562: Country of origin determination and classification for women’s knit garments; 19CFR 102.21(c)(3)
| HTS: 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." |
| Country of Origin: South Korea |
| Items: (1): A woman’s upper body garment constructed from 95 percent polyester, and 5 percent spandex knit fabric. The garment has a full front opening secured with a zipper closure extending to the top of the mock collar, ¾ length hemmed sleeves, a draw cord with cord lock tightening at the waist, and a hemmed bottom. The garment extends from the shoulder to the upper thigh area. (2): A woman’s upper body garment constructed from 95 percent polyester, and 5 percent spandex knit fabric. The garment has a full front opening secured with a zipper closure extending to the top of the collar, ¾ length hemmed sleeves, and a hemmed bottom. The garment extends from the shoulder to the hip area. For both garments, the fabric is knit in China and cut, sewn, and finished in South Korea. |
| Reason: 102.21(c)(3): If the good was knit to shape, the country of origin of the good is the single country ... in which the good was knit; or ... if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.” |
| Ruling Date: March 17, 2022 |
N324603: The tariff classification of a foot splint from China
| HTS: 9021.10.0090, free, “Orthopedic appliances, including crutches, surgical belts; splints and other fracture appliances … orthopedic and fracture appliances, and parts and accessories thereof: other.” |
| Item: A unisex cast boot with an open square toe and a hard plastic sole with an aluminum-based splint inside the sole. The upper of the foot splint is made of polyester and it is designed to wrap around the ankle and the instep using the hook and loop closure system and is secured to the foot by adjustable straps. It is indicated for use by people with stress fractures in the heel, metatarsal, toes, or to relieve pressure off bunions and hammer toe. The internal aluminum splint keeps the foot stabilized during use to promote healing. The foot splint is offered in five sizes, mass produced, sold in singles, and designed to fit either foot equally. |
| Reason: N/A |
| Ruling Date: March 17, 2022 |
N324607: The tariff classification of a polycarbonate box from China
| HTS: 3923.10.9000, 9903.88.03, 3%+ 25%, "Articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles: other.' |
| Item: InnoVera Blood Sample Transfer Container. The sample container is a polycarbonate box consisting of a lid, back and inner shelf. The container is used to securely transfer athlete blood pods to a laboratory for anti-doping blood testing. The inner shelf allows the collection device containing the pods to be clicked into the sample container for transport. |
| Reason: N/A |
| Ruling Date: March 17, 2022 |
N324661: The tariff classification of an artificial pumpkin from China
| HTS: 6702.90.6500; 9903.88.15, 17% + 7.5% “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: other.” |
| Item: A decorative pumpkin made from a dolomite ceramic material. It stands about 3.25 inches tall, is 3.5 inches in diameter, and has a flattened bottom. The body and stem are molded separately, and the stem is glued onto the body. It comes in three colors, white, orange, and green, each with a pearlescent finish. As this pumpkin generally resembles the natural product, and is made by assembling various parts by gluing. |
| Reason: N/A |
| Ruling Date: March 17, 2022 |
N324711: The tariff classification of an auger from China
| HTS: 8467.89.5090; 9903.88.15, free + 7.5%, “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor, parts thereof: Other tools: Other: Other: Other.” |
| Item: A posthole auger that one person can use and is sold complete with a bit (six-inch diameter by 31” long), and assembly hardware. It measures 11 inches in length, 21 ½ inches in width, 13 3/8 inches in height, and weighs 20.1 lbs. It is powered by a 52-cc gas engine that performs at 2 horsepower and has a recoil starter. The spiral-shaped bit is rotated at a maximum speed of 320 RPM, while the powerhead applies a torque pressure of 45 ft-lb moving the bit further into the ground. The rotation moves soil to the surface. The auger is designed to create post holes for construction, including fence posts, signs, landscaping, soil sampling, garden planting, etc. |
| Reason: The auger is not specifically dedicated for agricultural or horticultural purposes and therefore is not eligible for duty free treatment. |
| Ruling Date: March 17, 2022 |
N324803: 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: “Spooky Village LED Animated Camera," which consists of a battery powered, illuminated, decoration with sound effects depicting a vintage flashbulb camera. The non-functional plastic “camera” measures approximately 9.5" square by 4" in height and features a raised skull design inset into the front and the words “Happy Halloween,” below the faux lens. When activated, the skull is illuminated by a glowing red light, the “flashbulb” flashes several times, accompanied by chilling sound effects including a gravelly voice with whistling wind. A “photo” of a skeletal figure rises up from and descends back into the top part of the camera, and a short clip of the song “Somebody’s Watching Me” plays. The item will be marketed and sold exclusively for Halloween. |
| Reason: N/A |
| Ruling Date: March 17, 2022 |