Recent CBP NY Rulings

September 1, 2022 by Ben Perkins|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

N327399: 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 identified as Mexican Folk Artist, consisting of a short-sleeved top, skirt, wrap and two flower clips. The top is constructed with long, loose straight stitching.

Reason: N/A

Ruling Date: Aug. 3, 2022

N326984: The tariff classification of torrefied wood pellets from Vietnam

HTS: 4401.31.0000, free, "Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: Wood pellets."

Item: Wood pellets that have been subjected to torrefaction. The pellets consist of agglomerated, powdered wood by-products, including sawdust, sawmill waste, wood manufacturing waste, and tree waste. The powdered wood is agglomerated under heat and pressure, without the addition of binders, during an extrusion process. The pelletized material is heated to typically 200-300 degrees Celsius in a limited oxygen environment. The pellets are cylindrical in shape and measure less than 10mm in diameter and 40mm or less in length. The pellets are used as a fuel source and may be burned alone or mixed with coal to reduce CO2 emissions.

Reason: The Explanatory Notes to the Harmonized System for heading 4403, wood charcoal, provided that “Wood charcoal is obtained when wood is carbonised out of contact with air.” Because torrefaction is distinguishable from carbonization, and the torrefied pellets are not carbonized, the pellets cannot be classified as charcoal.

Ruling Date: Aug. 2, 2022

N326990: The tariff classification of imitation meat products from the United Kingdom

HTS: 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included…other…other…other…frozen."

Item: imitation meat products based on “Mycoprotein,” a meat free protein

Reason: N/A

Ruling Date: Aug. 2, 2022

N327141: The tariff classification of a felt cat cave from Nepal

HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”

Item: A cat cave intended to be used by a cat as a comfortable place to hide, sleep and rest. The cat cave is composed of a 100 percent wool nonwoven dyed felt fabric. The item is hand washable. Some of the cat caves may have a silicone-based non-skid tape sewn to the bottom.

Reason: N/A

Ruling Date: Aug. 2, 2022

N327176: The tariff classification of a women’s knit upper body garment from India

HTS: 6110.20.2079, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other."

Item: A women’s snug fitting pullover constructed from 100 percent cotton 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 pullover features a round capped crossover neckline in a contrasting color, short-hemmed sleeves and a hemmed bottom that reaches to below the waist.

Reason: N/A

Ruling Date: Aug. 2, 2022

N327040: The tariff classification of footwear from China

HTS: 6404.19.3960, 9903.88.15, 37.5% + 7.5%, "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."

Item: An open-toe/open-heel, below-the-ankle, woman’s, slip-on slide sandal. The external surface area of the upper consists of 75 percent textile and 25 percent polyurethane plastic. The constituent material of the upper is textile. There is an elastic cord threaded through areas on the upper. It is not necessary to open or close the cord to put on or take off the sandal. The outer sole is made of rubber or plastics. The total weight of the shoe is over 10 percent rubber or plastics. The F.O.B. value is $14.30 per pair.

Reason: N/A

Ruling Date: Aug. 1, 2022

N327055: The tariff classification of a decorative lantern from China

HTS: 4602.90.0000, 9903.88.03, 3.5% + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other."

Item: A decorative lantern made of multiple materials. A plywood base and rounded framework are wrapped around with equally-spaced flexible plastic monofilaments made to resemble rattan. Each monofilament measures just over 5 mm in diameter. Inside, resting on the base, is a small glass candle holder. A jute rope is attached at the top for carrying or hanging. When a candle is added, the light will filter through the lantern and provide a decorative effect.

Reason: The plastic monofilaments, which measure over 1 mm in diameter, meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46.

Ruling Date: Aug. 1, 2022

N327250: The tariff classification of “2023 Kids Workshop Monthly Kits” from China and Thailand

HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”

Item: The “2023 Kids Workshop Monthly Kits” comprised of a series of 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet and a parent’s “Discovery Education” guide.

Reason: N/A

Ruling Date: Aug. 1, 2022

N327251: The tariff classification of “2023 Kids Workshop Monthly Kits” from China and Thailand

Item: A series of 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet and a parent’s “Discovery Education” guide.

Reason: N/A

Ruling Date: Aug. 1, 2022

N327271: The tariff classification of “Kids Workshop Community Events Kits” from China and Thailand

Items: A series of different children’s educational activity kits. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet and a parent’s “Discovery Education” guide.

Reason: N/A

Ruling Date: Aug. 1, 2022