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:
N325919: The tariff classification of Paintball goggle masks from Taiwan
| HTS: 9506.99.6080, 4%, "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: The GS-F Field Goggle and the OPR Goggle worn for protection while playing paintball. The items provide full face coverage starting with the solid visor at the forehead hairline extending to the bottom of the chin and around the sides covering the ears. Vented firm plastic covers the forehead, eyebrows, ears and the area from the bridge of the nose to the bottom of the chin with the goggle lens affixed in between protecting the eyes. The goggle portion is outlined with a cushion foam padding inside of the mask. The mask is worn by a person to protect their face from injury while playing paintball. The mask is secured onto the head with an adjustable nylon chin strap and a 60% polyester/40% elastane goggle strap. |
| Reason: Visual examination of the subject merchandise does not lead to conclude that it is a hat or helmet, as it does not cover the crown or the back of the head. |
| Ruling Date: May 19, 2022 |
N325938: The tariff classification of a seat from China
| HTS: 9401.79.0011, 9903.88.04, free + 25%, “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: The Outdoor Oval Daybed comprises a seat convertible into a bed, 2 rotating pedestal accent side trays, a retractable canopy, 2 accent throw pillows, and a storage cover. The daybed concurrently functions as seating for one or more individuals. The daybed is constructed of a powder-coated and rust-resistant aluminum metal frame. Hand woven interlacing all-weather polyethylene resin wicker is bound to the metal frame. The daybed seat foundation cushion and seat backrest cushion comprise polyester fiber foam encased in zippered Sunbrella fabric. The retractable canopy is also constructed of Sunbrella fabric. |
| Reason: The subject merchandise will be considered a set for customs purposes. The essential character of the Outdoor Oval Daybed as a whole is imparted by the seating component. |
| Ruling Date: May 19, 2022 |
N325988: The tariff classification of a men’s jacket from Vietnam
| HTS: 6210.20.9049, 6.2%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6201: Other: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other: Other." |
| Item: A men’s jacket constructed from 100% cotton woven fabric visibly coated with a blend of plant-based waxes and oils. The garment is fully lined with 100% cotton woven fabric and features a full front opening with a zipper closure that extends to the base of a scuba-type hood. A drawcord is inserted into a casing sewn along the rim of the hood for adjusting around the face. The garment also includes an outer storm flap with a six-snap closure; long sleeves with back elastic cuffs and adjustable snap tabs; an interior zippered chest pocket; and slanted, zippered chest pockets with snap flap closures. |
| Reason: N/A |
| Ruling Date: May 19, 2022 |
N325928: The tariff classification of thermistor and sensor assemblies from China
| HTS: 9025.19.8085, 9903.88.02, free + 25%, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Other: Other.” |
| Items: (1) A Thermistor Assembly. The assembly is composed of a negative temperature coefficient thermistor, two plastic tubes, PVC insulated wires and an aluminum surface mount housing. (2) A Sensor Assembly. The assembly is composed of a PVC jacketed cable, a housing with a sensor on one end and a connector with two terminals on the other end. (3) A Thermistor Assembly. The assembly consists of a sensor in a housing on one end of a wire and two ring terminals with connectors on the other end. (4) A Thermistor Assembly. The assembly consists of a sensor with two tubes that are crimped and soldered with two terminals, which are then inserted into a connector. The entire item is then encapsulated into a housing. |
| Reason: The thermistor and sensor assemblies send back an electrical current which is very closely proportional to the temperature. Therefore, the device has the essential character of a thermometer of heading 9025. |
| Ruling Date: May 19, 2022 |
N325736: The tariff classification of a Salmon Meal from France
| HTS: 1604.20.0510, 10%, “Prepared or preserved fish…: Other prepared or preserved fish: …Prepared meals: Prepared meals.” |
| Item: "Wild Salmon in Yogurt and Mint Sauce with Orzo Pasta, Spinach and Zucchini". The ingredients are salmon (31.43 percent), cooked zucchini and spinach, orzo pasta, cherry tomatoes, mint, and yogurt sauce. The frozen prepared meal is packed on cardboard trays with a net weight of 350 grams each. |
| Reason: N/A |
| Ruling Date: May 18, 2022 |
N325741: The tariff classification of strung wooden bead decorations from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Item “NEO23 Chunky Bead Strand HYL066” consists of 90 wooden beads strung on a jute rope with a jute tassel at each end. Each strand measures approximately 48” in length. They are designed and marketed for use to ornament the home. They are clearly not intended as Christmas tree decorations. |
| Reason: The product does not have the essential character of a juice product as it contains 25 percent of sugar added. |
| Ruling Date: May 18, 2022 |
N325859: The tariff classification of a women’s knit blazer from Vietnam
| HTS: 6110.20.2079, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Women’s: Of cotton: Other: Other: Other." |
| Item: A women’s cardigan style garment constructed from 62 percent cotton and 38 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a set-in shirt collar; a full front opening with a one snap closure at the collar; a full front zipper closure with a self-fabric placket; long sleeves with hemmed cuffs; two patch pockets with flap covers and a self-fabric banded bottom that reaches to the waist. |
| Reason: N/A |
| Ruling Date: May 18, 2022 |
N325878: The tariff classification of the GeoRide 3 from France
| HTS: 9031.80.8085, free, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| Item: A composite machine referred to as the GeoRide 3, which is a device used to monitor the activities of a motorcycle. The device consists of a GPS receiver, accelerometer, and communications card all in one small device. It is capable of locating a motorcycle, detecting the movement and vibration of the motorcycle, recording the trips/routes, recording distance, and detecting a crash. The crash detection is performed by sending data obtained by the accelerometer to the server, which is analyzed by an advanced algorithm built into the software. The accelerometer data is sent to the server using the communications card and is displayed by an app on a smart device. The complete retail package includes the GeoRide 3, 110 dB alarm, USB cable, battery cable, proximity badge, warranty and onboarding leaflets, a hook and loop fastener and a magnet. |
| Reason: A principal function cannot be determined for this composite machine. Goods shall be classified under the heading which occurs last in numerical order among those (heading 8517, data transmitter, heading 8526, GPS receiver, and heading 9031, accelerometer) which equally merit consideration. |
| Ruling Date: May 18, 2022 |
N326025: The tariff classification of a pre-lit palm tree from China
| HTS: 6702.10.2000, 8.4%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| Item: A pre-lit palm tree. The base, trunk, and branches of the artificial tree are all made from steel, and the foliage is made from polyvinyl chloride plastic. It is sold in an unassembled state and is assembled by the customer. |
| Reason: The artificial tree generally resembles the natural product and is made by assembling various parts by binding and fitting together |
| Ruling Date: May 18, 2022 |
N326041: The tariff classification of SiC MOSFET chip modules from China
| HTS: 8541.29.0095, 9903.88.01, free + 25%, "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." |
| Item: A semiconductor device consisting of 16 semiconductor MOSFET chips, a thermistor, and metal terminals sandwiched between ceramic substates and sealed with resin. |
| Reason: N/A |
| Ruling Date: May 18, 2022 |