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:
N324650: The tariff classification of an inflatable paddle board set from an unknown country
| HTS: 9506.29.0080, free, “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” |
| Item: An inflatable paddle board with textured deck and thruster fin setup for stability and drive. Also, included in the set is an adjustable SUP paddle, and a detachable seat that can be secured to the board with nylon straps. The board measures approximately 10’2” x 34” x 6”, contains PVC drop stitch construction and utilizes a sturdy air core. It is designed to be used in the sport of paddle boarding and is suitable for all ages and skill levels. All the aforementioned items are packaged together for retail sale and are considered a set for tariff purposes. |
| Reason: The inflatable paddle board imparts the essential character of the set. |
| Ruling Date: March 23, 2022 |
N324654: The tariff classification of gloves from Pakistan
| HTS: 6216.00.5820, ¢ 20.7/kg + 10.4%, "Gloves, mittens and mitts: Other: Of man-made fibers: Other: With fourchettes: Other." |
| Item: A general-use work glove with a palm side constructed of 60% polyester, 40% polyurethane non-woven fabric. The back side is constructed of 60% polyester, 40% spandex knit fabric except for the thumb, which is made of an outer most layer of 100% cotton fabric bonded to foam and an underlying layer of fabric. The glove features 100% polyester fourchettes, foam sandwiched between layers of fabric for the knuckle area, and a rubberized hook and loop closure at the back wrist. There are reinforcement patches of non-woven fabric on the palm side in the palm center, the thumb crotch and tip, and on two fingertips. The back side also features reinforcement patches of non-woven fabric on three fingers. |
| Reason: The essential character of the glove is imparted by the palm side non-woven fabric. |
| Ruling Date: March 23, 2022 |
N324708: The tariff classification and country of origin marking of a vent chamber from Vietnam
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel: Other: Other…Other." |
| Marking: Stamping the crates on the outside with “Vietnam” or “Made in Vietnam,” is an acceptable country of origin marking for the vent chambers. |
| Item: A vent chamber, a one-piece casting made from stainless steel. After the casting solidifies and cools, the raw casting is rough shaped by grinding and sanding to remove any excess material. The casting is sand blasted and heat treated to condition the stainless steel, and then machined to its final dimensions. The vent chamber is cylindrical in shape and weighs approximately 3 lbs. It measures approximately 3" in diameter x 5" in length, and the wall thickness varies from .19" to .40". |
| Reason: HQ 963283 noted that processes in addition to casting will serve to advance cast articles of heading 7325 to the point where they are no longer covered by heading 7325. HQ 963283 stated "... the casting process is considered complete when, after the casting solidifies and cools, surface imperfections are removed by blast cleaning, chipping, burning or combinations of these processes. Certain independent and additional processes not merely incidental to the general foundry work are considered to advance an article beyond casting." NY G81782: “Once the steel casting is further processed…by machine-lathing to specific size and drilling holes, it has been advanced beyond the definition of cast article.” Permanently attaching the vent chamber to the air dirt separator tank in the U.S. constitutes a substantial transformation. The imported vent chambers are substantially transformed as a result of the U.S. processing, and therefore the U.S. manufacturer (Taco USA) is the ultimate purchaser of the vent chambers. Under 19 CFR 134.35, the vent chambers are excepted from marking and only the outermost containers which reach the ultimate purchaser are required to be marked with the country of origin. |
| Ruling Date: March 23, 2022 |
N324745: The tariff classification of a disposable diaper making machine from China
| HTS: 8441.80.0000; 9903.88.01, free + 25%, "other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof." |
| Item: A Nateen diaper making machine. It is used to produce six sizes of disposable diapers with tape and/or ultrasound closures. The machine can produce from 150-300 diapers per minute. The raw materials used include fluff pulp, super absorbency polymer, tissue paper, nonwoven PE film, spandex, glue, Velcro tape and polypropylene tape. The components will be imported disassembled in one shipment. The shipment will contain all of the components needed to assemble the finished Nateen diaper making machine. |
| Reason: Note 4 to Section XVI of HTSUS describes a functional unit as a machine or combination of machines consisting of individual components intended to contribute together to a clearly defined function covered by one or more of the headings in chapter 84 or chapter 85. The whole then falls to be classified in the heading appropriate to that function. The disposable diaper converting machine meets this description, with the clearly defined function of producing disposable diapers from paper pulp. |
| Ruling Date: March 23, 2022 |
N324530: The tariff classification of Diazepam (CAS No. 439-14-15) in bulk powder form, from Brazil
| HTS: 2933.91.0000, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Alprazolam (INN), … , diazepam (INN), … , tetrazepam (INN) and triazolam (INN); salts thereof.” |
| Item: Diazepam is a benzodiazepine derivative that exerts anxiolytic, sedative, muscle-relaxant, anticonvulsant, and amnestic effects. It is indicated for the management of anxiety disorders and for the treatment of muscle spasms. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324535: The tariff classification of the “Pocket Travel Fishing 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: A wind-up toy that contains 3 magnetic plastic poles and 8 plastic fish. The child winds the fish up and as the fish move and open their mouths, he or she “catch” as many fish as they can before the spinning stops. The toy is principally designed for the amusement of children 4 years of age and older. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324715: The tariff classification of learning watches from China
| HTS: 8543.70.9301, free, “Electrical machines and apparatus, having individual functions, not specified elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Portable interactive electronic education devices primarily designed for children.” |
| Items: (1) Vtech Paw Patrol Learning Watch, which is a child’s wristwatch decorated with designs depicting various characters and themes from the Paw Patrol children’s television show. The watch incorporates multiple interactive learning games centered around the characters from the show. These include pattern recognition lessons as well as games involving math principles. Additionally, the watch displays a digital output of the time and incorporates a stopwatch, alarm, and timer function, which you state allow the child to further learn the concepts of telling time.(2) Leapfrog Blue’s Clues Learning Watch, which is a child’s wristwatch decorated with designs depicting various characters and themes from the Blue’s Clues children’s television show. The watch incorporates multiple interactive games centered around the characters of the show and meant to teach and reinforce skills such as counting, pattern recognition, and shapes. Additionally, the watch displays a digital output of the time and incorporates a stopwatch, alarm, and timer function, which you state allow the child to further learn the concepts of telling time. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324763: The tariff classification of a theatre seating set from China
| HTS: 9401.79.0011; 9903.88.04, free, "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household.” |
| Item: “6-Piece Theatre Seating Set,” consisting of a 3-seater curved sofa with 4 accent pillows, 2 recliners, 1 ottoman, and 2 wedge accent side tables. The sofa and the recliners are constructed of an aluminum metal frame. Interlacing polyethylene wicker is bound to the metal frames and form the seat foundations and the backrests. The sofa and the recliners have removable textile covered cushion seat bases and removable textile covered cushion seat backrests. The dimensions for the sofa are 106.6” in length, 31.1” in width, and 34” in height. The dimensions for each recliner are 31.2” in length, 35.8” in width, and 36.6” in height. The ottoman is constructed of an aluminum metal frame and interlacing PE wicker bound to the metal frame. Additionally, the ottoman has a removable textile covered cushion seat base. The dimensions for the ottoman are 40.1” in length, 27.1” in width, and 12.9” in height. The wedge accent side tables are constructed of an aluminum metal frame and interlacing PE wicker bound to the metal frame. Tempered glass atop the tables provides a leveled surface for the placement of objects. The dimensions for each table are 20” in length, 23.2” in width, and 20” in height. The subject merchandise will be imported unassembled, packaged in 3 boxes, sold collectively as one unit, and will include all hardware for assembly. The individual pieces will not be sold separately. |
| Reason: The essential character of the “6-Piece Theatre Seating Set” as a whole is imparted by the seating components. |
| Ruling Date: March 22, 2022 |
N324793: The tariff classification of the Star Shower Slideshow from China
| HTS: 9008.50.4000; 9903.88.16, 4.6%, “Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers; parts and accessories thereof: Projectors, enlargers and reducers: Other image projectors.” |
| Item: The Star Shower Slideshow, which is an LED projector that displays colored images onto houses, landscapes, gazebos, and other surfaces. The Star Shower Slideshow is used to decorate homes during the holidays and includes images for Halloween, Christmas, Easter, Valentine’s Day, Independence Day and birthdays. The device has twelve manually replaced slides each containing four different images that are projected simultaneously. The still images change locations on the projected surface by the movement of the light/dome. The projector is suitable for indoor and outdoor use and includes a weather resistant plastic housing, a lawn stake, an autotimer and choice of stationary or rotating functions for the images. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324810: The tariff classification of a portable shower from Czech Republic
| HTS: 3922.10.0000, 6.3%, "Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics: baths, shower baths, sinks and washbasins." |
| Item: A portable shower consisting of a single-chambered inflatable shower cabin composed of polyvinyl chloride. The shower cabin is imported with tubing, nozzles, plastic barrels, a pumping unit, a suction basket and a transport bag. The portable shower is intended for use for decontamination for persons in protective suits and/or direct decontamination of the body. When dry, the portable shower can be completely dismantled and placed in its storage bag until needed. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |