Recent CBP NY Rulings

April 28, 2022 by Ben Perkins|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

N325288: The tariff classification of hand-held spray bottles with trigger sprayers from China

HTS: 8424.20.1000, 9903.88.03, 2.9% + 25%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows.”

Items: Hand-held spray bottles with attached trigger sprayer heads that operates simple piston pumps that moves from side to side or up and down. The sprayer head also acts as a closure for the bottle. In operation, the user will depress the trigger repeatedly drawing the liquid up the hose inside the bottle. The piston moves left to right inside the nozzle and causes pressure to build. Once enough pressure builds up, liquid that was drawn up through the hose is dispensed in a spray through the nozzle.

Reason: The spray bottles with attached trigger sprayers are specifically provided for in subheading 8424.20, which precludes the items from being classified in subheading 8424.89.

Ruling Date: April 12, 2022

N325321: The tariff classification of a PVC outlet box from Taiwan

HTS: 3925.90.0000, 5.3%, "Builders’ ware of plastics, not elsewhere specified or included: other."

Item: PA fire rated PVC outlet bottom mount box. The box is constructed of polyvinyl chloride.

Reason: “Tubes, pipes and hose” means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids. The product at issue is an outlet box that affixes to a wall. The outlet box is provided for in another heading.

Ruling Date: April 12, 2022

N325117: The tariff classification of a Clear Skin Beauty Tool from China

HTS: 8205.51.3060, 9903.88.03, 3.7% + 25%, "Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts)."

Items: A Clear Skin Beauty Tool. This hand-held tool is 4.5" long and has two curved pointed pincer ends. The handle end is joined in the manner similar to tweezers. The stated use of the item is to remove blemishes and blackheads from the user's skin. A user places the curved tips astride the blemish. The tool is then pushed slightly into the skin in order to extract the object.

Reason: N/A

Ruling Date: April 11, 2022

N325173: 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: An adult-sized costume identified as the Mardi Gras Cape and Crown Set, which consists of a cloak. The costume is unisex and can be worn to depict the King or the Queen of Mardi Gras. The flimsy cloak imparts the essential character of the set. The full coverage cloak is made of man-made textile fabric and falls below the knees of the wearer. The cloak features a full front opening with only a string tie for closure at the single-ply collar. The panels of the cloak are stitched with long, loose straight stitching. The bottom hem of the cloak is raw and unfinished.

Reason: N/A

Ruling Date: April 11, 2022

N325196: The tariff classification of wooden decorative lanterns from China

HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood."

Item: A decorative lantern made primarily from medium density fiberboard with iron fittings. It features an arched, openwork top with a wooden finial and iron ring for carrying or hanging. The sides are also openwork MDF pieces forming decorative shapes. The front hinges open and latches shut. The interior surface is flat and does not appear to have a physical feature that is specifically designed to stabilize or hold a candle in place securely, i.e., a "socket," "cup,", "spike" or an “indentation”, etc. The lantern could also be used on its own, without a candle, for decorative purposes.

Reason: N/A

Ruling Date: April 11, 2022

N325260: The tariff classification of ceramic tableware from China

HTS: 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.”

Item: A set of three ceramic serving dishes. The multipurpose serving dishes resemble the shape of a pumpkin, cat, and ghost. The items are safe for food contact and will be used to serve all types of food. The items will be marketed during the Halloween season.

Reason: Generic cats, pumpkins, and bell shapes are not recognized festive motifs. Utilitarian articles must be in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.

Ruling Date: April 11, 2022

N324783: The tariff classification of a polishing agent from Germany

HTS: 2208.60.2000, free, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter."

Item: “Capol® 23-5610” composed of ethanol, carnauba wax, shellac, vegetable oil and ethyl acetate. It is a white to yellowish-beige liquid dispersion, which functions as an anti-sticking agent for confectionary production and a polishing agent for sugar coated centers in food applications. The odor is typically mild to neutral, unless ethanol is added to the formula producing a sweeter smell. The product will be packaged for sale to customers in 10 kilogram steel containers, net packed.

Reason: N/A

Ruling Date: April 8, 2022

N324787: Classification of two Mod Elephant bedding sets made in China

HTS: (1) 9404.40.9005,12.8% “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.”

(2) 6302.32.2030,11.4% “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Sheets: Napped.”

(3) 6303.91.0020, 9903.88.15, 10.3% + 7.5%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of cotton: Other.”

(4) 9404.90.1000, 9903.88.15, 5.3% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton.”

(5)(6) 6307.90.9891, 9903.88.15, 7% + 7.5%,“[o]ther made up textile articles, including dress patterns: Other: Other: Other: Other: Other.”

(7) 6303.91.0010, 9903.88.15, 10.3% + 7.5%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of cotton: Window curtains (including drapes) and window valances.

(8) 6304.92.0000,9903.88.15, 6.3% + 7.5%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.”

Items: An 11-piece Mod Elephant bedding set and a smaller 4-piece Mod Elephant bedding set. The 11-piece bedding set consists of (1) a crib comforter, (2) a fitted crib sheet, (3) a crib skirt, (4) a decorative pillow, (5) a toy bag, (6) a diaper stacker, (7) 2 window valances, and (8) 3 wall hangings. The 4-piece bedding set consists of a crib comforter, a fitted crib sheet, a crib skirt, and a diaper stacker. All articles are made in China.

Reason: Although the subject articles are intended for use in a baby’s room, they do not consist of products or articles put together to meet a particular need or carry out a specific activity and are not a set.

Ruling Date: April 8, 2022

N324788: Classification of a Boho Fringe bedding set made in China

HTS: (1) 9404.40.9005, 12.8%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.”

(2) 6302.31.9020, 9903.88.15, 6.7% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Sheets.”

(3) 6303.91.0020, 9903.88.15, 10.3% + 7.5%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of cotton: Other.”

(4) 6307.90.9891, 9903.88.15, 7% + 7.5%, “[o]ther made up textile articles, including dress patterns: Other: Other: Other: Other: Other.”

Items: A 4-piece bedding set. (1) A comforter with 100% cotton woven fabric front and back and is stuffed with 100% polyester fiberfill batting. The front of the comforter is trimmed with 9 rows of sewn-on pile trim. (2) A fitted sheet made from 100% cotton woven fabric. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The fabric is not napped. (3) A crib skirt made from 100% cotton woven fabric. The skirt portion includes a sewn-on 100 percent cotton tassel fringe around the bottom edge. (4) A diaper stacker made from 100% cotton woven fabrics and features a bottom panel, two side panels, two back panels, and three front panels. It has a slit opening in the front that extends lengthwise from the middle, and a cardboard base. The rounded front and back panels are stuffed with 100% polyester fiberfill.

Ruling Date: April 8, 2022

N324789: Classification of two Anchors Away bedding sets made in China

(2) 6302.31.9020, 9903.88.15, 6.7% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Sheets.”

(3) 6303.91.0020, 9903.88.15, 10.3% + 7.5%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of cotton: Other.”

(5)(6) 6307.90.9891, 9903.88.15, 7% + 7.5%, “[o]ther made up textile articles, including dress patterns: Other: Other: Other: Other: Other.”

(7) 6303.91.0010, 9903.88.15, 10.3% + 7.5%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of cotton: Window curtains (including drapes) and window valances.

(8) 6304.92.0000,9903.88.15, 6.3% + 7.5%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.”

Item: An 11-piece Anchors Away bedding set and a smaller 4-piece Anchors Away bedding set. The 11-piece bedding set consists of the following: (1) a crib comforter, (2) a fitted crib sheet, (3) a crib skirt, (4) a decorative pillow, (5) a toy bag, (6) a diaper stacker, (7) 2 window valances, and (8) 3 wall hangings. The 4-piece bedding set consists of only the following: a crib comforter, a fitted crib sheet, a crib skirt, and a diaper stacker. All articles are made in China.

Ruling Date: April 8, 2022