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:
N327641: The tariff classification of “Play-Doh Creativity Starter Station” from China
| HTS: 3407.00.2000, free, "Modeling pastes, including those put up for children’s amusement." |
| Item: A retail-ready playset. The “Play-Doh Creativity Starter Station” is comprised of one compact and portable plastic interactive play table with removable legs. The interactive play table contains a double side tabletop with 3D figures. Additionally, there are 6 cans of Play-Doh and accessories. This item is intended for children, 3 years of age and older. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2022 |
N327472: The classification of a neck fan from China
| HTS: 8414.59.6590, 9903.88.03, 2.3% + 25%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Axial." |
| Item: A 3-speed multi-use neck fan with LED lights. The neck fan is rechargeable and is designed to be worn from the back of an individual’s neck. At both ends of the neck fan are circular-shaped axial fans that circulate air on the neck and face. The fans, which can be rotated, feature LED lights, and the center of each fan can be filled with perfume or essential oils. When turned on, the LED lights will illuminate the fan blades to create an atmospheric look on the fans |
| Reason: N/A |
| Ruling Date: Aug. 24, 2022 |
N327553: The classification of a chess set from Uganda
| 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 (including their boards); 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: Chess pieces which are commonly used in the game of chess. The chessmen are comprised of ebony and ivory and will be imported in a wooden case. The chess game pieces include the standard thirty-two pieces, sixteen per side; eight pawns, two bishops, two knights, two rooks, one queen, and one king. The chessmen set does not include a gameboard. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2022 |
N327576: The classification of a supply valves from Taiwan
| HTS: 8481.80.1085, 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: Ball type." |
| Items: Two items are brass supply valves with hammer arresters and adapters. Each item primarily consists of a ball valve, a hammer arrester, and an adapter. Each ball valve consists of a ball, a handle, a valve body, a stem, and O-rings. In use, the handle is manually turned, which in-turn rotates the ball to control the flow of water from the water supply lines to dishwashers, ice makers, etc. The pressure rating of each valve is greater than 850 kPas. The hammer arresters, which sit above the valves, absorb pressure as the internal piston slides up the air chamber. The supply valves with hammer arresters are installed into a water outlet box using the adapter. Three items are brass supply valves with adapters. These supply valves consist of a ball valve and an adapter that is a tube used to connect the valve to the machine. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2022 |
N327606: The tariff classification of polyvinyl chloride (PVC) flooring planks from Portugal
| HTS: 3918.10.1040, 5.3%, "Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles: of polymers of vinyl chloride: floor coverings: vinyl tile:other." |
| Item: A vinyl plank consisting of the following layers: a clear wear layer, an image-containing film layer, a layer of polyvinyl chloride, a core of cork and a bottom layer of polyvinyl chloride. The layers are laminated together under heat and pressure. It will be sold in planks with edges to create an interlocking (click-lock) installation. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2022 |
N327631: Country of origin of a wrist watch; Applicability of Section 301 duties on watch bands
| Country of Origin: Japan |
| Item: A fossil analog wrist watch with no jewels in the movement. The watch features a round silver white dial with second, minute, and hour hands, a rose gold colored stainless steel case with a stainless steel back, and a leather band/strap. The movement and the watch battery are produced in Japan. The watch case is made in China. The watch band is made in Myanmar. The movement, battery, and watch band are imported and assembled with the watch case in China. |
| Reason: CBP’s long-standing position has been that the origin of a watch (excluding the strap, band or bracelet) is the country of assembly of the watch movement. |
| Ruling Date: Aug. 24, 2022 |
N327677: The tariff classification of a seat from China
| HTS: 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” |
| Item: A rectangle-shaped upholstered bench seat affixed to plywood and a polyurethane finish Red Beech wood frame. Upholstered tight back cushions constructed of foam, Dacron fibers, and muslin fabric are permanently affixed to the seat frame. A storage cavity is not present. A left and right exposed wooden side rail extends 3.25” in height above the seat foundation. A low-rise upholstered cushion located at the rear of the bench extends 6.5” in height above the seat foundation. The bench is mounted to 4 exposed wooden leg posts with nylon plastic glides. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2022 |
N327301: The tariff classification of footwear from China
| HTS: 6402.91.4010, 6%, "Footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather." |
| Item: A closed-toe/closed-heel, men’s hiking boot. The external surface area of the upper is textile material that is coated with TPU (rubber/plastics) measuring 0.2 mm thick. The rubber/plastic coating is visible with the naked eye. The constituent material of the upper is considered rubber/plastics. The lug outer sole is made of Vibram rubber/plastics for traction. The boot has a cord laced through plastic eye stays that can be secured with a plastic cinch closure. It also has a slide fastener on the lateral side. The boot is designed with TPU toe bumpers/caps and medial/lateral rands. The boot is not protective and there is no foxing or foxing-like band. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2022 |
N327384: The tariff classification of a propagation tray and cover from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: (1) A plastic plant propagation tray designed so that seedling roots are protected from sunlight, water is prevented from pooling to avoid root rot, and stability is provided for plant propagation media. (2) A clear plastic “mini greenhouse” plant cover designed to fit onto the plant propagation tray. The cover is designed to protect seedlings from drafts, to reduce moisture loss, and to maximize light penetration for young plants. It also features vents to control air flow. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2022 |
N327509: The tariff classification of seats from China
| HTS: (1) 9401.61.4011, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden seats or camping equipment, convertible into beds: Of wood.” |
| (2), (3) 9401.61.6011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.” |
| Items: (1) an upholstered seat constructed of a solid wood and plywood frame. The seat contains no removable cushions. (2) An upholstered seat constructed of a solid wood and plywood frame. The front seat legs are incorporated into the wooden frame of the seat whereas stainless steel accent leg posts are mounted at the rear of the seat. (3) A rectangular upholstered bench seat constructed of a wood and plywood frame. The bench has no armrests or backrest, and a storage cavity is not present. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2022 |