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:
N326888: The tariff classification of a seating stand from China
| HTS: 9401.79.0015, 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: Other.” |
| Item: A 12 inch steel metal frame 8 rung ladder stand used by hunters and archers. Affixed to the ladder is a steel metal frame mesh platform base and a 6 post steel metal frame ethylene-vinyl acetate (EVA) padded shooting rail surround. The shooting rail is 36" from the platform base. The complete stand is 110 lbs. in weight, a weight capacity of 500 lbs., and will provide outdoor seating for one or more individuals. Affixed to the platform base are 2 “Muddy Flex-Tek” 360 degree steel metal frame swivel seats with armrests. The seat foundations and backrests are constructed of textilene 2X1 polyester mesh fabric.The stand will be packaged unassembled with all hardware required for assembly. |
| Reason: N/A |
| Ruling Date: July 6, 2022 |
N326667: 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, which consists of a long-sleeved robe, a head wrap, and a waist sash. The flimsy, man-made textile robe imparts the essential character of the set, and features long, loose, visible overlock stitching at the neck, a deep back opening closed with string ties, and raw, unfinished edges on the sleeves and hem bottom. The robe is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: July 5, 2022 |
N326628: The tariff classification of process vessels from China
| HTS: 8419.89.9580, 9903.88.02, 4.2% + 25%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For rubber and plastics.” |
| Items: Two vertical process vessels fitted with nozzles, an integrated steam jacket, and support lugs. A steam jacket is welded to the outside of the shell and used to indirectly heat the liquid inside the vessel. Steam is fed to the jacket inlet nozzle, where it transfers heat indirectly to the process liquid. The vessels are made from carbon steel and used during the treatment of polypropylene plastic. The vessels are parts of a larger system to purify waste plastics, functioning as a component that performs a discrete unit of operation in a broader chemical process. |
| Reason: N/A |
| Ruling Date: July 1, 2022 |
N326796: The tariff classification of a men’s faux suede jacket from Vietnam
| HTS: 3926.20.9050, 5%, "Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): Other: Other, Other." |
| Item: A men’s faux suede jacket composed of cellular polyurethane plastic material with a backing of 100% rayon woven fabric. The garment contains a knit polyester sherpa lining. The jacket features a hood, full front zipper opening, long sleeves, two patch pockets below the waist and a drawstring tightening through the bottom hem. |
| Reason: N/A |
| Ruling Date: July 1, 2022 |
N326423: The tariff classification of footwear from Argentina
| HTS: 6403.59.9045, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: other: for other persons: for women: other." |
| Item: A woman’s closed-toe, closed-back, flat shoe, that does not cover the ankle. The upper is made of a continuous piece of 100 percent kid leather around the back and sides of the foot, and alternating color strips at the front. The insole and outer sole are leather. The attached low stacked leather heel incorporates a rubber heel lift. The shoe is not lined. |
| Reason: N/A |
| Ruling Date: June 30, 2022 |
N326445: The classification, trade preference and the country of origin of an Absorber Crashbox
| HTS: 8708.10.6050, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers: Other." |
| Country of Origin: China |
| USMCA Eligibility: Eligible when used as original equipment or aftermarket parts. |
| Item: An Absorber Crashbox, which is designed to be used with passenger vehicles. The crash box is an important component designed exclusively to absorb energy in the event of a collision. It prevents the spread of kinetic energy, generating less damage to the vehicle structure. It is placed between the bumper and side rails before the chassis points. |
| Reason: None of the components from China undergo any substantial processing. The end-use of all components from China is pre-determined at the time of importation to Mexico. The assembly of the components into the Absorber Crashbox appears to be a minor one, and therefore, does not meet the substantial transformation requirements. |
| Ruling Date: June 30, 2022 |
N326450: The Tariff Classification and Country of Origin of Frozen Raw Bacon Wrapped Scallop Medallions
| HTS: 1605.52.6000, free, “Crustaceans, molluscs, and other aquatic invertebrates, prepared or preserved; Scallops, including queen scallops: Other.” |
| Country of Origin: Canada |
| Items: Scallops harvested in Japan and exported frozen and in pieces to China where they are thawed, mixed, and formed into medallions made of scallops and transglutaminase, an additive used to enhance the texture and appearance of processed meats. The medallions are then individually quick frozen and packed into five-pound bulk packages and shipped to Canada. In Canada, the frozen scallop medallions are wrapped with fresh bacon that is produced in Canada from pork, water, salt, sodium phosphate, sodium erythorbate, sodium nitrite, and smoke flavor. The finished product, frozen raw bacon wrapped scallop medallions, are then shipped frozen to the United States, and sold to food service providers and retail stores. The relative quantity by weight of each component is fifty percent scallop medallion and fifty percent pork belly bacon. |
| Reason: Since the foreign material in the product, scallop medallions, is classified in heading 0307, the tariff shift rule is met. |
| Ruling Date: June 30, 2022 |
N326663: 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: A child-sized costume, which consists of a short-sleeved pullover dress, a wig with curlers and novelty eyeglasses without lenses. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. The flimsy man-made textile dress imparts the essential character of the set, and is constructed with large, loose, straight stitching, the neck features large, visible, loose overlock stitching and the sleeves and bottom hem are raw and unfinished. |
| Reason: N/A |
| Ruling Date: June 30, 2022 |
N326668: 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: A child-sized costume, which consists of a long-sleeved pullover dress, wig, butt pad, and a cameo pin. The flimsy man-made textile dress imparts the essential character of the set and has large visible loose overlock stitching at the neck and a large back opening with only small hook and loop tabs for closure. The sleeves and waist both feature narrow exposed elastic, the bottom hem and sleeve ends are raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: June 30, 2022 |
N326682: The tariff classification of decorative hanging lanterns with artificial foliage from China
| HTS: 6702.10.2000, 8.4%, "Artificial 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.” |
| Items: Five decorative hanging lanterns under consideration. Each lantern consists of an iron frame embellished with plastic leaves, flowers, and/or berries, and features a burlap ribbon for hanging purposes. Additionally, they have one string of light emitting diode lights, and a glass bulb that contains a string of micro-lights. The lights are powered by two battery packs, each requiring three AA batteries. |
| Reason: The lanterns remain ornamental even when the lights are not in use, and any lighting is incidental to their use as decorations. |
| Ruling Date: June 30, 2022 |