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:
N327124: The classification of a “mixed reality” board game from China
| HTS: 9504.90.6000, free, "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games … parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof; mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice." |
| Item: A board game that combines traditional game board attributes with augmented reality features which are displayed by an app on a smart device, having been previously downloaded by the players. The app is designed specifically to interact with the game as to reveal hidden messages and clues while solving mysteries and completing tasks. The game consists of a 20" by 20" game board, 13 envelopes containing challenges, games pieces, cards, a black light and puzzles. This game offers a “mixed reality” experience, in that some challenges can be performed without AR, while others need AR for play activation. The box contents are the foundation of the game, and the app is the activator. The team that solves all the riddles, mystery challenges and puzzles first, wins the game. |
| Reason: N/A |
| Ruling Date: July 27, 2022 |
N327139: The tariff classification of an infant’s garment from Vietnam
| HTS: 6209.20.2000, 14.9%, “Babies’ garments and clothing accessories: of cotton: blouses and shirts, except those imported as parts of sets.” |
| Item: An infant’s button front woven shirt. As stated in your request, the garment is composed of 100 percent cotton woven fabric. The infant’s shirt features short, hemmed sleeves, a full front opening with a left-over right closure secured with four buttons, a front chest pocket on the left panel and an inside coin pocket sewn below the waistline of the left side seam. |
| Reason: N/A |
| Ruling Date: July 27, 2022 |
N327194: The tariff classification of unisex jackets from China
| HTS: (when imported in adult sizes) 6202.30.8061, 9903.88.15, 8.9% + 7.5%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of cotton fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s." |
| (when imported in youth sizes 6202.30.8071, 9903.88.15, 8.9% + 7.5%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of cotton fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Girls’." |
| Items: (1) fully lined jacket constructed from 100% cotton woven fabric. The garment features a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, a pointed collar, back pleats, and a ribbed knit waistband. The garment also contains slant pockets below the waist and a zippered pocket on the left sleeve. In addition, space shuttle and NASA patches are sewn onto the upper front panels, and a flag patch is sewn onto the upper left sleeve. (2) is identical in construction and fabric to style FJN except for color. The style will be imported in youth sizes small and large. (3) A hip-length jacket constructed from 95% cotton, 5% polyester woven fabric. The unlined jacket features a full front opening with a zipper closure, an outer storm flap which secures with hook and loop tape, a pointed collar, long sleeves with inner protective cuffs, elbow patches, and a hemmed bottom. The garment also contains hook and loop secured flap pockets on the left chest and below the waist. Neon yellow ribbon trim with a reflective strip is sewn around the upper and lower sleeves, chest, and near the bottom hem. Also, a swivel hook is sewn to the right waist pocket. (4) A jacket constructed from 100% cotton woven fabric. The unlined jacket features a full front opening with a zipper closure and a hook and loop secured outer storm flap with decorative buttons. The garment also features a pointed collar, hook and loop secured epaulettes, long sleeves with button cuffs, and an elasticized waistband. In addition, several patches are sewn onto the chest and sleeves, and a dinosaur fossil skull is heat pressed to the back panel. |
| Reason: N/A |
| Ruling Date: July 27, 2022 |
N327236: The tariff classification of a women’s coated, two-piece knit swimsuit from China
| HTS: 6112.41.0010, 9903.88.15, 24.9% + 7.5%, "Track suits, ski-suits and swimwear; knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: Women’s." |
| Item: A women’s two-piece swimsuit. The top and bottom are constructed from 85% polyester, 15% spandex knit fabric and are lined with 100% polyester knit fabric. The garment’s outer surface is visibly printed with a foil coating of PET plastic bearing a snake print design. The garment top features triangular padded cups, over the shoulder adjustable straps, and an adjustable slide hook closure. The garment bottom features high-cut leg openings. |
| Reason: The coating applied to the suit bears a print design, making it ineligible for classification under heading 6113. |
| Ruling Date: July 27, 2022 |
N326838: The tariff classification of Pemetrexed Disodium Hemipentahydrate for Injection in dosage form, from India
| HTS: 3004.90.9215, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Antineoplastic and immunosuppressive medicaments.” |
| Item: Pemetrexed Disodium Hemipentahydrate for Injection is in a class of medications called antifolate antineoplastic agents. It is indicated for the treatment various types of cancer including pleural mesothelioma and non-small cell lung cancer (NSCLC). |
| Reason: N/A |
| Ruling Date: July 26, 2022 |
N326879: The tariff classification of a polyethylene tarp from Vietnam
| HTS: 6306.12.0000, 8.8%, “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers.” |
| Items: A tarpaulin intended for disaster relief and general weather protection. The tarp is composed of three-ply high density polyethylene woven fabric which has been laminated with a blue polyethylene fire retardant film on each side. The fabric is then cut, heat welded to size, hemmed, and grommets are inserted around the perimeter 2 inches apart. |
| Reason: The fabric which comprises the tarp is laminated on both sides with a plastic film. For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. The subject tarps are composed of textile fabric laminated with plastics of heading 5903. Therefore, the completed tarp of the laminated fabric will be considered a textile article of Section XI. |
| Ruling Date: July 26, 2022 |
N326941: The tariff classification of the ChargeBox from Germany
| HTS: 8504.40.9550, free, “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” |
| Item: An electric vehicle charging station consisting of an enclosure containing lithium-ion batteries and electrical conversion circuitry, and two remotely located charging dispensers. Internally, the ChargeBox takes mains AC electricity and converts it to DC electricity for the purpose of charging the enclosed batteries while also supplying DC voltage to the dispensers to charge connected EVs. The maximum output of the ChargeBox is 320 kW. |
| Reason: N/A |
| Ruling Date: July 26, 2022 |
N326981: The country of origin of Integrated Circuits
| Country of Origin: South Korea |
| Item: Integrated Circuits comprised of an electronic circuit on a small piece of semiconducting silicon. The circuits are used for data processing in computers. The production process is the same for each of the three integrated circuits. The front-end manufacturing process occurs in South Korea, a back-end or packaging process in either China or Taiwan and a final testing process also in China. |
| Reason: The front-end manufacturing process that takes place in South Korea imparts the essence to the integrated circuits. The wafers do not undergo a substantial transformation as a result of the subsequent processing that takes place in either China or Taiwan. They retain their identity with a predetermined end use. |
| Ruling Date: July 26, 2022 |
N327014: The tariff classification of a paperboard gift card holder from China
| HTS: 4819.50.4060, 9903.88.03, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Other." |
| Item: A paperboard gift card holder that is constructed of three layers of paperboard that are glued together at the upper edge. The gift card holder is die-cut in the shape of Santa Claus’ head. The holder’s face layer is lithographically printed with a Santa Claus face terminating at the mustache. The mustache edge overlaps, and is glued to, the tops of several pieces of notched crepe paper that form Santa’s beard. The crepe paper pieces are mounted onto the second layer of paperboard. |
| Reason: N/A |
| Ruling Date: July 26, 2022 |
N327051: The tariff classification of a woman’s bodysuit from China
| HTS: 6114.30.2010, 9903.88.15, 32 + 7.5%, "Other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread." |
| Item: A woman’s fishnet styled bodysuit composed of 93 percent polyester and 7 percent spandex knit fabric. The one-piece, legless, tight-fitting garment has a high neckline, long sleeves, and a two-snap closure at the crotch. The garment’s neckline and cuffs are made up of mesh knit fabric. |
| Reason: N/A |
| Ruling Date: July 26, 2022 |