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:
N328181: 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 black powder coated stainless steel metal frame. The seat has no front or rear stretchers and no armrests. The backrest and seat foundation cushions are constructed of foam, dacron fibers, and muslin fabric encased in custom order materials having self-welt seams. Textile webbing is located beneath the seat foundation. The upholstered materials are permanently affixed to the seat frame. Seating is provided for a single individual. Adjustable floor glides are located at the base of each leg. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2022 |
N328191: 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 black powder coated aluminum metal frame. Metal stretchers are located on the left and right side of the seat. The seat contains no front or rear stretchers, and armrests are not present. A backrest cushion and seat foundation cushion constructed of molded foam encased in custom order materials are permanently affixed to the seat frame. Seating is provided for a single individual. Floor glides are located at the base of each leg. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2022 |
N328248: The tariff classification of a Mega Block (MID) from South Korea; Correction to N327897
| HTS: 8907.90.0090, free, “Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): Other: Other." |
| Item: A Mega Block, which is the middle portion of the lower support structure of a Floating Production, Storage, and Offloading oil production platform. The main function of the Mega Block is to float the FPSO platform, and to provide a space for oil storage and various mechanical devices. It is used as a floating structure for the FPSO platform in conjunction with the forward and the rear blocks, but the product under review can float in the condition as imported. The Mega Block consists of a hull deck, an appurtenance, and a fore castle deck. The article is made of steel. |
| Reason: |
| Ruling Date: Oct. 4, 2022 |
N328346: The tariff classification of pajamas from India
| HTS: (1) 6207.21.0010, 8.9%, "Men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s." |
| (2) 6107.21.0010, 8.9%, "Men's . . . nightshirts, pajamas . . . and similar articles: knitted or crocheted: nightshirts and pajamas: of cotton: men’s." |
| Items: Two pairs of men's pajamas. In both pairs, the top is constructed from 60% cotton, 40% polyester jersey knit fabric. The top features short sleeves, a round neckline, a screen-printed design on the chest and a hemmed bottom. (1) The bottoms are constructed from 100% cotton woven fabric with two or more colors in the warp and/or the filling. The pants feature a covered elastic waistband with a functional drawstring, an open fly with a hidden functional button, and hemmed legs. The garments will be flat folded and secured in a belly band with a ribbon threaded through a cardboard band in the center. The garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such. (2)The bottoms are constructed from 60% cotton, 40% polyester jersey knit fabric. The pants feature a covered elastic waistband with a functional drawstring, a faux fly, and hemmed legs. The garments will be flat folded and secured in a belly band with a ribbon threaded through a cardboard band in the center. The garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such. |
| Reason: Pajamas by definition must consist of two pieces: a top and a bottom garment. Each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based under the heading which occurs last in numerical order. |
| Ruling Date: Oct. 4, 2022 |
N328025: The tariff classification of Formoterol Fumarate Inhalation Solution in dosage form, from Germany
| HTS: 3004.90.9285, 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: Medicaments primarily affecting the eyes, ears or respiratory system: Other: Other.” |
| Item: Formoterol Fumarate, imported in 0.02 mg/2mL inhalation solution, is a beta2 -adrenergic bronchodilator. It is indicated for the treatment of patients with chronic obstructive pulmonary disease, including chronic bronchitis and emphysema. |
| Reason: N/A |
| Ruling Date: Oct. 3, 2022 |
N328026: The tariff classification of Arformoterol Tartrate Inhalation Solution in dosage form, from Germany
| HTS: 3004.90.9285, 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: Medicaments primarily affecting the eyes, ears, or respiratory system: Other: Other.” |
| Item: Arformoterol Tartrate, imported in 15 mcg/2 mL inhalation solution, is a selective beta2-adrenergic bronchodilator. It is indicated for long term maintenance treatment of bronchoconstriction in patients with chronic obstructive pulmonary disease, including chronic bronchitis and emphysema. |
| Reason: N/A |
| Ruling Date: Oct. 3, 2022 |
N328250: The tariff classification of women’s trousers from China
| HTS: 6113.00.1012, 9903.88.15, 3.8% + 7.5%, “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” |
| Item: A pair of ladies’ pull-on pants. The back panels and a small portion of the front panels are constructed from 66% rayon, 29% nylon, 5% spandex knit fabric. The remainder of the front panels are constructed from 100% knit polyester fabric coated with a cellular polyurethane material that completely obscures the underlying fabric. The pants are unlined and feature hemmed leg openings. |
| Reason: Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and is used in lieu of a lining. Therefore, the garment is considered to be made of a fabric of heading 5903. |
| Ruling Date: Oct. 3, 2022 |
N328367: The tariff classification of a costume from Vietnam and China
| 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 pullover top, waist sash and plastic archery gauntlet. The flimsy man-made knit textile pullover top imparts the essential character of the set and features an attached hood, lace-up neck with string tie, raw, unfinished sleeves, and hemmed bottom. The garment is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Oct. 3, 2022 |
N328369: 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 depicting a hospital patient's costume. The flimsy man-made knitted textile gown with printed hearts features large visible loose overlock stitching around the neckline, raw unfinished edges on the sleeves, hem bottom and back opening. The back opening is closed with three sets of flimsy string ties. The gown is constructed with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: Oct. 3, 2022 |
N326861: The tariff classification of gloves from China
| HTS: 6116.10.5520, 9903.88.15, 13.2% + 7.5%, "Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints." |
| Item: A nitrile dipped, string-knit work glove stated to be constructed of 55% tungsten, 28% polyethylene, 11% nylon, and 6% spandex. The glove features a reinforcement patch on the thumb crotch and a nitrile coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The glove is knit using one yarn in the cuff and two yarns that are not twisted together in the main portion of the glove. The first yarn in the cuff is a yarn composed of polyester wrapped around an elastomeric core. The second yarn is composed of polyethylene fiber and is twisted with a 2-ply nylon yarn twisted with metallic yarn. The third yarn is a single ply of nylon yarn. The coating is 33.3% the weight of the glove. |
| Reason: N/A |
| Ruling Date: Sept. 30, 2022 |