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:
N326311: The tariff classification of footwear and footwear parts from Thailand
| HTS: (1) 6404.11.9050, 20%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for women: other." |
| (2) 6404.19.3960, 37.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces, or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women." |
| (3) 6406.90.3060, 5.3%, "Parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other." |
| Items: (1) A unisex, closed toe/closed heel, below-the-ankle, athletic style shoe. The external surface area of the upper is composed of predominantly textile mesh material with the balance consisting of leather. It also has a nylon pull tab and a wide toe box. The shoe has an elastic lace threaded through several pairs of eyelets over a separate tongue. It is secured to the sides and is designed to be spread apart to allow insertion of the foot. A functional strap with a hook and loop closure is located across the foot. The anti-slip outer sole is made of rubber or plastics. Rubber or plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $21.00 per pair. (2) A unisex, closed toe/closed heel, slip on shoe which does not cover the ankle. The esau is made of predominantly textile mesh material. The shoe features a wide elastic band over the forefoot, a wide toe box, and a nylon pull tab. The anti-slip outer sole is made of rubber or plastics. Rubber or plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $21.00 per pair. (3) Removable insoles imported with both styles consist of different molded and/or shaped rubber/plastic components. The footbed is covered with microfiber for additional comfort. Each insole pair comes with three pairs of rubber/plastic arch supports (inserts) that are designed to fit into the insoles. The wearer can choose a pair of low, medium, or high arch inserts depending upon the level of support desired. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326312: The tariff classification of two upper body garments from China
| HTS: 6110.30.3059 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." |
| Items: (1) Two pullovers. (1) constructed from 100 percent polyester openwork mesh knit fabric, and (2) constructed from 100 percent openwork mesh knit fabric. The outer surface of the pullovers' fabric cannot be counted in the direction the stitches were formed. The garments feature a capped crew neckline, short unfinished sleeves and an unfinished bottom that reaches to below the waist. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326321: The tariff classification of refractory beads from France
| HTS: 3824.99.3900, free, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other." |
| Items: G20 and G40 refractory beads in fine (0-0.5mm), medium (0.5mm-2mm), and coarse (2mm-5mm) sizes, used to manufacture temperature-resistant bricks and dry castable materials. Both families of beads are composed primarily of alumina and chromic oxide mixed with finer materials. After mixing with water, the resultant product casts like concrete and has the same functionality. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326322: The tariff classification of a women’s blouse from Vietnam
| HTS: 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." |
| Item: A women’s blouse composed of 93 percent polyester, 7 percent elastane jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The sleeveless loose-fitting garment extends from the shoulders to below the waist and features a stand-up collar, a partial front opening with a zippered closure, and capping at the armholes. |
| Reason: Based on definition, as well as the garment’s appearance, and the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, the garments are a loose-fitting blouse of heading 6106. |
| Ruling Date: June 16, 2022 |
N326335: The tariff classification of a multifunction microwave oven from China
| HTS: 8516.50.0060, 2%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [m]icrowave ovens; [h]aving a capacity exceeding 22.5 liters but not exceeding 31.0 liters.” |
| Item: A 900-watt appliance that can microwave, air fry, bake, broil, defrost, and combi-cook, which is a combination of microwave and air fry/convection cooking or microwave and broil. It has an interior capacity of 25 liters and features a turntable with glass tray. Additionally provided is a grill tray and grill basket to be used with the air fry function. The exterior dimensions are 20 inches wide by 11.75 inches high by 17.5 inches deep, and it weighs 33.8 pounds. |
| Reason: The microwave component predominates over the other features. |
| Ruling Date: June 16, 2022 |
N326344: The tariff classification of a neck pillow from China
| HTS: 9404.90.2000; 9903.88.15, 6% + 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: Other.” |
| Item: A “U-shaped neck pillow” with a snap button that closes the “U” shape at the end. The neck pillow measures 11" x 12" x 3.4" and has a zipper closure. The pillow cover is made of 95% recycled polyester and 5% spandex knitted fabric, and is filled with a single piece of polyurethane memory foam. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326429: The tariff classification of a wire harness from China
| HTS: 8544.30.0000, 9903.88.01, 5% + 25%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships.” |
| Items: (1) Plug and Play Wire Harness for LED Work Lights and Off-Road Light Bar, PN WH-ATPS22, which is described as a 79-inch wire harness having an on/off rocker switch, a fuse, a relay, and multiple connectors. This harness with electrical apparatus is rated at 12 V, 15 A, and is designed for use with vehicles by supplying a protected electrical connection for LED lighting. (2) Plug and Play Wire Harness for Vehicle LED Work Lights and Off-Road Light Bars, PN WH-DTS10, which is described as a 155-inch wire harness having an on/off rocker switch, a fuse, a relay, and multiple connectors. This harness with electrical apparatus is rated at 12 V, 18 A, and is designed for use with vehicles by supplying a protected electrical connection for LED lighting. |
| Reason: Composite machines are to be classified as if consisting only of that component or as being that machine which performs the principal function. In this case, the product is comprised of components described in four different subheadings (8536.10, 8536.41, 8536.50, and 8544.30) making it a composite good, classified by application of GRI 3. Because the on/off switch, the fuse, the relay, and the wire provide necessary functions to the harness assembly, neither component imparts the essential character of the finished good. The subject wire harnesses will be classified under the subheading which occurs last in numerical order among those which equally merit consideration. In this case, subheading 8544.30, HTSUS, resides last amongst the applicable subheadings. |
| Ruling Date: June 16, 2022 |
N326430: The tariff classification of a women’s knit upper body garment from Vietnam
| HTS: 6110.30.3059 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." |
| Item: A women’s cardigan style garment constructed from 70 percent rayon, 25 percent nylon and 5 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 style garment features seven panels, a round finished neckline, a full front opening with a zipper closure, long hemmed sleeves and a hemmed peplum band that reaches to below the waist. The cardigan has shoulder pads and is fully lined. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326371: The tariff classification of polyethylene terephthalate film from China
| HTS: 3920.62.0090, 9903.88.02, 4.2% + 25%, "Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of poly(ethylene terephthalate):other." |
| Item: A polyethylene terephthalate film with a thickness of 0.02 mm to which a 0.01 mm coating of polyethylene-co-vinyl-acetate has been added. The coating is a hot melt adhesive that is not tacky at room temperature. The purpose of the film is to wrap around multiconductor cables. After wrapping, the film is heated to activate the coating to fuse the film to itself, binding the conductors together in order to protect the conductors. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326184: The tariff classification of a handbag and a tote bag from Vietnam
| HTS: (1) 4202.22.4500, 6.3%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." |
| (2) 4202.92.1500, 6.3%, "Travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." |
| Items: (1) A handbag constructed with an outer surface of cotton. It is designed and sized to contain the small personal effects normally carried on a daily basis. The article features a zippered closure at the top and one handle. It has one adjustable shoulder strap. The handbag measures approximately 11” (L) x 7” (W) x 3” (D). (2) A tote bag constructed with an outer surface of cotton. It is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. The article features a zippered closure at the top and two handles. The tote bag measures approximately 16” (D) x 10.5” (W) x 8” (D). |
| Reason: N/A |
| Ruling Date: June 15, 2022 |