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:
N325562: The country of origin of automotive center stack assembly
| Country of Origin: Malaysia |
| Item: An automotive integrated center stack assembly, which you state is a control interface used in vehicles to allow the driver to monitor and control vehicle functions. These functions include infotainment systems, climate control, navigation systems, and a variety of others. The finished unit is located in the dash of the vehicle and is comprised of a Printed Circuit Board Assembly (PCBA), a backlight, and a glass LCD display. |
| Reason: The PCBA subassembly manufactured in Malaysia, represents the essential functional component of the finished article. The complex manufacturing process performed in that location renders the end-use predetermined. |
| Ruling Date: May 5, 2022 |
N325579: The tariff classification of rollators and a walker from China
| HTS: 9021.10.0090, 9817.00.9600, HTSUS, free, “[o]rthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …[o]rthopedic and fracture appliances, and parts and accessories thereof: [o]ther.” |
| Items: (1) KMINA PRO ROLLATOR – Foldable, indoor collators made with aluminum tubes, four wheels, height adjustable handles, a basket, a tray, and a brake system. They support a maximum user weight of 100 kg.(2) KMINA PRO ROLLATOR OUTDDOR is designed for tall people with five height adjustments and equipped with four oversized wheels. It has an adjustable handle brake system, a folding system, and a lever to help raise the front wheels and easily negotiate curbs. Its seat also has a high height to facilitate rest and incorporates a solid backrest. The rollator supports a maximum load of 136 kg.(3) KMINA ROLLATOR WHEELCHAIR combines the features of an outdoor rollator and a wheelchair. It has a bi-directional padded backrest, a foldable footrest, four big wheels, a 15 kg basket, a seat and six height adjustments. Its braking system is operated by adjustable handle brakes, which allows the brake pressure to be adjusted to exert less force, and has a parking brake for added safety. The ROLLATOR WHEELCHAIR can be used as a rollator and converted into a wheelchair by adjusting the backrest and unfolding the footrest. It can carry a maximum load of 136 kg.(4) PEPE WALKER is a foldable, height adjustable, indoor walker featuring an aluminum and steel structure. It has two back tips, two front wheels, padded handles, and a pressure brake system. It can support a maximum weight of 100 kg.(5) PEPE ROLLATOR is a foldable, height adjustable, indoor rollator. It is equipped with four wheels, a folding seat back, a waterproof basket with 5 kg capacity, a cable brake system, and a parking brake. |
| Reason: The products are specially designed for the use and benefit of the permanently or chronically, physically, or mentally handicapped persons. CBP has previously ruled that similar rollators and walkers are eligible for subheading 9817.00.9600, which covers articles and parts of articles specially designed or adapted for the use or benefit of the physically or mentally handicapped. |
| Ruling Date: May 5, 2022 |
N325664: The tariff classification and country of origin of a pearl necklace from Canada
| HTS: 7116.10.2500, 5.5%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of natural or cultured pearls: Cultured.” |
| Country of Origin: Canada |
| Item: A 16-inch pearl necklace mounted on a gold clasp. The pearls come from China, the clasp from the U.S., and the labor is done in Canada with the finished item then being shipped to the U.S. The labor in Canada includes sorting the temporarily strung pearl strands, removing reject pearls based on client requirements, as well as mixing and matching sizes/colors from various temporarily strung loose goods. All the pearls must be removed from their temporary strands and restrung on new thread with knots being made between each pearl. Lastly, a gold clasp from the U.S. is added to the necklace. |
| Reason: The change in the value breakdown (higher expense costs for gold as well as the higher costs for the labor in Canada) does not change the inherent characteristics of the necklace upon which the classification is based. The tariff shift rule is met, as temporarily strung pearls of heading 7101 are transformed into a pearl necklace with a gold clasp of heading 7116. |
| Ruling Date: May 5, 2022 |
N325347: The tariff classification of pajamas from China
| HTS: 6108.31.0020, 9903.88.15, 8.5% + 7.5%, "women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, girls’ " |
| Item: A unisex child size pajama set consisting of an upper body garment and bottoms. Both garments are constructed of 71 percent cotton, 25 percent polyester, and 4 percent elastane knit fabric. The upper body garment is snug fitting and features short sleeves, a capped round neckline, a hemmed bottom and two buttons on each side to attach to the pajama bottoms. The pajama bottoms are snug fitting and feature a covered elastic waistband, hemmed leg openings and a buttonhole on each side. The set is packaged together for retail sale, marketed and advertised as pajamas. |
| Reason: N/A |
| Ruling Date: May 4, 2022 |
N325413: The classification of a compressor subassembly from China
| HTS: 8414.30.8030, 9903.88.01, free + 25%, "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; Compressors of a kind used in refrigerating equipment (including air conditioning); Other; Other; For all refrigerants except ammonia, For motor vehicles." |
| Item: A compressor subassembly consisting of an inlet, an outlet, pistons, and an outer housing that features specifically placed mountings that allow the subassembly to be bolted to the engine of a motor vehicle. Once installed and connected to a clutch and refrigerant hoses, the subassembly compresses refrigerant using the reciprocating motion of the pistons. |
| Reason: The clutch is not an integral, constituent part of the compressor subassembly. As described, the subassembly is a complete compressor. |
| Ruling Date: May 4, 2022 |
N325429: The tariff classification of a lithium-polymer battery from China
| HTS: 8507.60.0020, 9903.88.15, 3.4% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” |
| Item: A lithium-polymer battery used as a power source for the Averia pet collar. The rechargeable battery has a nominal voltage of 3.7 volts and a capacity of 500 mAh. The primary components of the battery include a polycarbonate enclosure, a battery cell, a USB Type C port, and pogo pin connectors. The specially shaped enclosure and pogo connectors allow a user to insert the battery into the Averia interactive pet collar. The battery is imported in retail packaging and sold separately to consumers as a replacement part for the pet collar. |
| Reason: N/A |
| Ruling Date: May 4, 2022 |
N325446: The tariff classification of a lighted artificial birch tree from Indonesia
| HTS: 6702.10.2000, 8.4%, “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| Item: An artificial birch tree that stands four feet tall and is intended to serve as a decoration, which can be used either indoors or outdoors. Metal stakes are included to secure the base if used outside. The trunk of the tree is made from polypropylene (PP) plastic, and the branches are made of iron and incorporate 150 LED lights on a slim copper wire. The lights are warm white in color and function only in a steady-on mode. The trunk and branches are wrapped with polyethylene (PE) plastic film that has a birch bark-like appearance. From review of the sample, we find this product most similar to the product ruled upon in N311730, dated May 26, 2020, as the subject tree is primarily constructed by binding the various parts with the plastic film. |
| Reason: N/A |
| Ruling Date: May 4, 2022 |
N325475: The tariff classification of a horse shedder comb from China
| HTS: be 9615.11.3000, 28.8 ¢ per gross + 4.6%, “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [c]ombs: [v]alued over $4.50 per gross: [o]ther.” |
| Items: A horse shedder comb and features comb teeth along one edge. On each end of the comb is a single hole allowing it to be hung either for display in a store or for convenience in a wash stall. The comb is used to remove loose shedding hair and sweat/water from horses. It weighs one ounce and is made from wheat straw and polypropylene plastic. For classification purposes, this would be considered a comb made from plastic and your correspondence indicated this product would be valued at over $4.50 per gross. |
| Reason: N/A |
| Ruling Date: May 4, 2022 |
N325531: The country of origin of a hand trowel and hand rake
| Country of Origin: Vietnam |
| Items: Hand trowel and rake made primarily of long, bulk, raw aluminum ingots. The hand trowel consists of a pointed, scoop-shaped metal digging blade and plastic- coated handle for comfort. The hand rake is comprised of three tines that are bent approximately 90 degrees at roughly 1.5 inches from the end. The tool also incorporates a short metal handle with a plastic coating. The production of the hand trowel begins in Vietnam, where raw aluminum ingot is heated to its melting point, then diecast using a mold that makes two hand trowels at a time. The two hand trowels exit the die mold physically connected to each other. The trowels are then cropped and deburred so that each hand trowel blank is separated. The individual hand trowels are sent to China for finishing and assembly, which consists of polishing the blank from Vietnam, forming and attaching the plastic handle cover, and retail packaging. The production of the hand rake also begins in Vietnam. Raw aluminum ingot is heated to its melting point, then diecast using a mold that makes two hand rakes at a time. The two hand rakes exit the die mold physically connected to each other. The hand rakes are then cropped and deburred so that each hand rake blank is separated. After processing in Vietnam, the hand rakes are sent to China for polishing the blank from Vietnam, forming and attaching the plastic handle cover, and retail packaging. |
| Reason: Raw aluminum is substantially transformed in Vietnam into the essential form and function of the finished rake or trowel. The design characteristics, when exported from Vietnam, indicate that the article is dedicated for use as either a hand rake or hand trowel. The Chinese processing primarily consisting of polishing and simple assembly of a handle cover to the tool. |
| Ruling Date: May 4, 2022 |
N325256: The tariff classification of a handbag from Cambodia
| HTS: 4202.22.1500, 16%, "Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics." |
| Item: A handbag. The majority of the outer surface of the handbag is coated with 100% polyvinyl chloride plastic sheeting. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbag features a flap with a magnetic snap closure. It has one adjustable shoulder strap. |
| Reason: N/A |
| Ruling Date: May 3, 2022 |