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:
N327657: The tariff classification of table décor from China
HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
Items: Two styles of LED Table Décor. Both styles are battery powered, illuminated, tabletop décor made predominantly of plastic. The first style depicts a jolly Santa figure, dressed in his traditional red and white suit holding a lantern in one hand and a candy cane in the other hand. The second style depicts a snowman figure dressed in Santa’s traditional red and white coat, a scarf, mittens, and a hat. The items can be illuminated with a warm glow and at the same time holiday and seasonal images are projected up onto the ceiling from a projector within the figure’s heads. |
Reason: N/A |
Ruling Date: Aug 23, 2022 |
N327292: The tariff classification of a bonded woven chenille upholstery fabric from China
HTS: 5801.36.0020, 9903.88.15, 9.8% + 7.5%, "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other." |
Item: A bonded fabric composed of a woven face fabric bonded to a knit backing fabric. The face fabric is of “other dobby” weave construction with chenille yarns woven on both sides of the fabric. The fabric is composed wholly of polyester textured filament yarns of different colors and weighs 415 g/m2. The fleece backing fabric is composed wholly of polyester and weighs 95 g/m2. The total weight of the bonded fabric is 510 g/m2. |
Reason: It is the face fabric which imparts this product with the essential character. |
Ruling Date: Aug 22, 2022 |
N327375: The tariff classification of a seat from China
HTS: 9401.31.0000, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Of wood.” |
Item: A swivel stool seat constructed of a beech wood frame. A revolving single threaded cast iron rod is affixed to the seat foundation and allows for the variable height adjustment functionality. The seat cushion is constructed of urethane foam, circular in shape, affixed in place, and is encased in polyester fabric. Seating is provided for a single individual. The stool seat contains no backrest or armrests. No casters are located at the base of each leg. |
Reason: N/A |
Ruling Date: Aug 22, 2022 |
N327429: The tariff classification of a toy tiara from China
HTS: 7117.90.7500, free, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” |
Item: An injected mold tiara made of polypropylene. It includes a character sticker and is painted with decorative features. The tiara is designed to be attached to a headband. |
Reason: N/A |
Ruling Date: Aug 22, 2022 |
N327445: The tariff classification of an electrical test point from China
HTS: 8536.90.8585, 9903.88.01, free + 25%, "Electrical apparatus…for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Other apparatus: Other: Other." |
Item: A test point sleeve, described as a round brass alloy electrical contact measuring 0.437" in diameter by 0.630" in length. The top of the test point is cupped, and the bottom has four electrical contacts that are used to mount to a printed circuit board by soldering. In use, the test point allows for a connection point within a circuit to obtain an electrical signal or measurement. |
Reason: The test point is not principally used with an/or part of an automatic data processing machine. |
Ruling Date: Aug 22, 2022 |
N327485: The tariff classification of a seat from China
HTS: 9401.71.0011, 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: Upholstered: Other household.” |
Item: An upholstered seat affixed to a rectangle-shaped stainless steel metal frame base with 4 stainless steel leg posts. The metal frame base is a 25 mm in diameter tube that is present throughout the entire length and width of the bench. The bench has no armrests or backrest, and a storage cavity is not present. Seating is provided for one or more individuals. The upper bench component comprises 2 tight back seat cushions; the left and right seat cushions are constructed of seat boards, foam, Dacron fibers, muslin fabric, and are encased in textile fabric. The lower bench component is not a cushion; the lower bench component is constructed of solid wood and plywood materials encased in textile fabric. A pair of straps, 2” in width, are top stitched to the upper and lower bench components. The lower bench component is affixed to the metal frame with screws. Teflon glides are located at the base of each leg. |
Reason: N/A |
Ruling Date: Aug 22, 2022 |
N327625: The tariff classification of an ozone sterilizer from China
HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
Item: The TriOx Rapid Ozone Sleeve Sterilizer (ROSS), which is a sterilizing device used specifically for the cleaning of prosthetic silicone sleeves. The subject device is comprised of a base unit containing the ozone chamber, fan, and printed circuit board assembly. The base further incorporates an on/off switch with LED indicator and the power cable. On top of this base is an inner cylinder and outer plastic lid. |
Reason: N/A |
Ruling Date: Aug 22, 2022 |
N327307: The tariff classification of a plain-woven polyester/wool fabric from Turkey
HTS: 5515.13.1020, 12%, "Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with wool or fine animal hair: Other: Combed." |
Item: A dyed fabric of plain weave construction. The fabric weighs 215 g/m2 and is composed of 75 percent polyester staple fibers and 25 percent combed wool yarns. The fabric contains 20 single yarns per centimeter in the warp and 19 single yarns per centimeter in the filling. The average yarn number for this fabric has been calculated to be 18 in the metric system. The fabric will be imported in 152-centimeter widths and will be used to manufacture uniforms. |
Reason: N/A |
Ruling Date: Aug 19, 2022 |
N327463: The classification of valves and a fitting from Taiwan
HTS: (1) 8481.80.1095, 4%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of copper: Having a pressure rating of 850 kPa or over: Other." |
(2) 7412.20.0035,3%, "Copper tube or pipe fittings (for example couplings, elbows, sleeves): of copper alloys: other: of copper-zinc base alloys (brass): threaded: other." |
Items: (1) A pneumatic brass valve used with pneumatic test plugs and are designed to be manually actuated. In operation, the valve’s pin is depressed and released to control the flow of air. The valves have a pressure rating greater than 850 kPas. (2) An adapter fitting, described as a connector fitting, in which one end of the adapter fitting is threaded to connect to the end of a valve and the other end connects to a PEX pipe. |
Reason: N/A |
Ruling Date: Aug 19, 2022 |
N327618: The tariff classification of a plastic decorative clip from China
HTS: 3926.40.0090, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther." |
Item: A plastic clip with a plastic decorative drop connected by a base metal ring. The drop is made of a soft plastic that contains a light emitting diode light that lights up when the drop is squeezed. The drop has the letters BFF on it and comes in the shape of half a heart. It will be packaged with both halves to form the full heart shape. The drop will come in various colors and feature designs including hearts, confetti, and sparkles. The clip is round and made of plastic and will also come in different colors. The clip with drop would be suitable to attach to a backpack or school bag. |
Reason: N/A |
Ruling Date: Aug 19, 2022 |