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:
N326464: The tariff classification of illuminated signs from China
| HTS: 9405.61.4000, 9903.88.03, 6% + 25%, “Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Illuminated signs, illuminated name-plates and the like: Designed for use solely with light-emitting diode (LED) light sources: Of base metal: Other.” |
| Items: Two illuminated signs. Both items use only LED light source and are designed to display static images for use in low-light applications or in the evening. The light boxes are made of aluminum alloy. (1) is designed to stand alone without mounting to any support structure. It is mounted on wheels to enhance ease of positioning. (2) requires mounting to a pole. It consists of a rectangular light box with two mounting fittings on a side and solar panels on the top. |
| Reason: N/A |
| Ruling Date: June 24, 2022 |
N326538: The country of origin of a hammer
| Country of Origin: Vietnam |
| Item: A framing hammer with a steel head. The manufacturing process begins in Vietnam, where raw Chinese-origin carbon steel is cut, forged, and sandblasted into the final shape and size of the imported hammer head. A hole for the handle is machined into the head, as is the final driving head. The steel hammer head is then sent to China where it is heat-treated, polished, cleaned and coated with antirust oil. Finally, the hammer head is assembled with a Chinese-origin handle, affixed with a label, and packed for export to the United States. |
| Reason: It is the forging of the hammer head that imparts the essence of the finished hammer. In Vietnam, the hammer head is forged and takes on the shape and size of the finished hammer head. |
| Ruling Date: June 24, 2022 |
N326587: The tariff classification of stainless steel strip welding electrode material from Belgium and China
| HTS: 7220.20.7015, 9903.80.01, 9903.88.15, free + 25% + 7.5%, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of less than 300 mm: Of a thickness exceeding 0.25 mm but not exceeding 1.25 mm: Other: Containing more than 0.5 percent by weight of nickel: Other." |
| Item: Coiled strip electrode material used in submerged arc welding. This cold-rolled bright annealed stainless steel product will have a thickness of 0.5 mm and will be imported in widths of 60 mm or 30 mm. |
| Reason: N/A |
| Ruling Date: June 24, 2022 |
N326594: The country of origin of a flash memory product
| Country of Origin: U.S. or China |
| Item: IFX NOR Flash Memory products in 65nm Mirror Bit Technology Node. The front-end production process occurs in the U.S. or China. The wafer sort occurs in the U.S., Japan, or Taiwan. The back-end packaging process occurs in Taiwan or Thailand. The final test occurs in China or Thailand. |
| Reason: The front-end manufacturing process that takes place in the U.S. or China, imparts the essence. The wafers, manufactured within the U.S. or China do not undergo a substantial transformation as a result of the subsequent processing. |
| Ruling Date: June 24, 2022 |
N326305: The tariff classification, country of origin and marking of an eye mask and pillowcase; 19 CFR 102.21(c)(2); tariff shift
| HTS: (1) 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| (2) 6302.32.2020, 11.4%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Pillowcases, other than bolster cases: Not napped.” |
| Country of Origin: China |
| Marking: The marking on the submitted packaging (“Origin: Made in China; Further processed in Cambodia”) satisfies the marking requirements and is acceptable marking for the packaged set. |
| Items: (1) An “eye mask” intended to be worn over the eyes to block out light. The front and back layers are comprised of a 95 percent polyester and 5 percent spandex knitted, dyed black, fabric. In between the fabric layers is a 100 percent polyester padding. The 7¾ x 4 inch eye mask features a black 100 percent spandex elasticized knitted band with plastic slide buckles so that the mask can be adjusted to comfortably fit around the head. (2) A pillowcase intended to protect the pillow from dust, dirt and stains. The pillowcase is made of 100 percent polyester plain woven, dyed, fabric. The fabric is neither printed nor napped. The finished pillowcase contains no embroidery, lace, braid, edging, trimming, piping or applique work. |
| Reason: Although the subject articles are intended to be used while sleeping, they do not “consist of products or articles put together to meet a particular need or carry out a specific activity.” |
| Ruling Date: June 23, 2022 |
N326329: The tariff classification and status under the Dominican Republican-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s knit jogging pants from El Salvador
| HTS: 6103.43.1520,28.2%, "Men’s or boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s." |
| DR-CAFTA Eligibility: Eligible for preferential treatment |
| Item: A pair of men’s jogging pants constructed from 100 percent polyester double-knit fabric. The pull-on pants feature a tunnel elasticized waistband with an inside drawstring, side seam pockets with zippered closures, a three-stripe, contrasting color Adidas logo at the upper left leg, three overlay strips and a triangular contrasting fabric insert at the outer side of each leg, self-fabric inserts and piping at the lower back portion of each leg, zippered side closures at the outer bottom of each leg, and hemmed leg openings. |
| Reason: The yarn used to sew the garment is both formed and finished within the DR-CAFTA territory. The pocket bag fabric is formed and finished within the DR-CAFTA territory from yarn wholly formed within the DR-CAFTA territory. |
| Ruling Date: June 23, 2022 |
N326348: The tariff classification of a coated upholstery fabric from China
| HTS: 5903.90.2500, 9903.88.03, 7.5% + 25%, "Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other." |
| Item: A woven textile fabric produced on a dobby loom. The sample is unbleached, yarn dyed, and coated with a foam SBR backing on one surface, which is plastic instead of rubber based. The item is composed wholly of polyester fibers, weighs approximately 600 g/m2, and will be imported from China to be used in the residential upholstery industry. |
| Reason: N/A |
| Ruling Date: June 23, 2022 |
N326349: The tariff classification of pet beds and pet bed shells from China
| HTS: 6307.90.9891, 9903.88.15 7%, + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: Seven models of finished pet beds intended to be used as a comfortable place for a dog or cat to sleep. |
| Reason: N/A |
| Ruling Date: June 23, 2022 |
N326427: The tariff classification of footwear insoles from Canada
| HTS: 6406.90.3060, 5.3%, "Parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other." |
| Item: Removable footwear insoles available to men and women in a full complement of shoe sizes. The insoles are not available in retail establishments and are targeted to patients of podiatrists. The base layer of both versions is composed of Ethylene-vinyl acetate to provide durability. The next layer incorporates the OSI Sensory System consisting of multiple pressure and temperature sensors , 6-axis IMUs that utilize accelerometers, gyroscopes, etc., and Cellular and Bluetooth transmitters. The top foam layers consist of rubber/plastics such as EVA and polyurethane covered with a microfiber lining. The insoles are packed with charging wires, enabling a weekly or biweekly charge. |
| Reason: Note (6) to Chapter 90 states “[f]or the purposes of heading 9021 … [o]rthopedic appliances include footwear and special insoles designed to correct orthopedic conditions, provided that they are either (1) made to measure or (2) mass-produced...” In this case, the insoles are not designed to correct orthopedic conditions. |
| Ruling Date: June 23, 2022 |
N326448: The Tariff Classification and Country of Origin of Frozen Scallops
| HTS: 0307.22.0000, free, "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine…: Scallops and other molluscs of the family Pectinidae: Frozen." |
| Country of Origin: Japan |
| Item: Japanese Scallops. The scallops are harvested in Japan are exported frozen, whole, in shell to China where they are thawed, shucked, soaked in a water solution containing the additive sodium tripolyphosphate, and individually quick frozen. The product is then sorted by count, placed in five-pound retail bags, packed four bags per carton, and shipped frozen to the U.S. |
| Reason: The article is not substantially transformed due to processing that is performed in China. |
| Ruling Date: June 23, 2022 |