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:
N328815: The tariff classification of a plastic pet toy from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other … Other." |
| Item: A plastic pet toy for dogs. The toy is a round white thermoplastic polyurethane (TPU) ball with red, blue, and yellow markings. The ball measures approximately 3.15 inches in diameter. This item is not a chew toy but is designed for fetch and retrieval. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328901: The tariff classification of portable cases from China
| HTS: 4202.99.9000, 9903.99.03, 20% + 25%, "Other containers and cases, other, other, other." |
| Item: A portable case designed to provide storage, protection, portability, and organization to a gun or other personal effects. It is constructed of polymer. The case features dual side compression latches for a locking mechanism. It measures approximately 10.25” (W) x 7” (L) X 2.25” (H). |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328480: The country of origin of an alternator
| Country of Origin: according to the origin of the stator core |
| Item: An alternator assembled in China from various components, including a non-Chinese stator core. An alternator is an electrical generator that is used on spark-ignition internal combustion and compression-ignition diesel engine applications. Alternators convert mechanical energy to electrical energy in the form of alternating current. The magnetic interaction between the rotor and stator generates the electrical power. The electricity generated charges the vehicle’s battery and powers the vehicle’s electrical system when the engine is running. |
| Reason: The completed alternator’s functionality was predetermined by the stator core, and it did not undergo a substantial change because of the Chinese assembly processing. |
| Ruling Date: Oct. 28, 2022 |
N328682: The tariff classification of wooden decor from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Item: A decorative item that stands approximately 12 inches tall. A hollow evergreen tree shaped frame of medium density fiberboard stands vertically with a plastic LED candle, artificial foliage, and white berries mounted on its base. The tree portion has natural-colored wooden beads glued around its edge. The “candle” runs on two AA batteries, not included. |
| Reason: The article is decorative and not classifiable in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as a lighting fixture. The light provided by the electric LED candle is incidental or serves merely to enhance the aesthetic value. Decorations are excluded from heading 9405, HTSUS, by Note 1. (l) to chapter 94, HTSUS. In assessing the role of the LED candle in relation to the light-up wooden decor, the powered LED candle may add to the decorative appeal of the decorative article; such a complementary role is not sufficient to impart the article with its essential character. The presence or absence of the LED light (turned off or broken) does not affect whether the wooden decor/floral arrangement is identifiable as such. |
| Ruling Date: Oct. 28, 2022 |
N328700: The tariff classification of a Halloween fortune wheel of fate from China
| 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: A free-standing cardboard fortune-telling sign measuring 18” tall by 12.5” wide with a spinning disk in the center. The sign depicts a witch pointing to the disk from above. Players ask a question and spin the wheel to receive their fortuitous answer that appears beneath the witch’s hand when the wheel stops spinning. The disk contains 3 positive, 3 negative and 2 neutral answers. The wheel of fate is principally designed for the amusement of children 8 years of age and older. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2022 |
N328725: The tariff classification of a unisex children’s jacket from Vietnam
| HTS: (If the jacket passes the water-resistant test): 6202.40.7000, 7.1%, "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 man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant." |
| (If the jacket does not pass the water-resistant test): 6202.40.7521, 27.7%, "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 man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Girls’" |
| Item: A children’s reversible jacket. Both sides are constructed from 100% nylon woven fabric, which are treated with a durable water repellent. The garment features vary depending on which side the garment is worn. On one side, the back panel, sleeves, yokes, and hood are constructed from 100% nylon woven fabric, which is quilted in horizontal rows to a nonwoven manmade batting. The front panels are unquilted. When wearing the garment on the quilted side, it features a full front opening with a reverse coil zipper that extends to the base of a scuba-type hood, an internal storm flap, long sleeves with an elasticized hem, and a hemmed bottom. On the reverse side, the 100% nylon fabric is unquilted and the inside serves as an insulated quilted lining. When wearing the garment on the unquilted side, it features a full front opening with a reverse coil zipper that extends to the base of a scuba-type hood, an outer storm flap, zippered welt pockets, and a hemmed bottom. |
| Reason: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. |
| Ruling Date: Oct. 28, 2022 |
N328819: The tariff classification of modular laser unit from France
| HTS: 9013.20.0000, free, “Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter: Lasers, other than laser diodes. |
| Item: A compact, modular laser unit. The unit is comprised of a crystal laser element and light source encased within a plastic unit. The subject unit comes with multiple lasing heads that alter the wavelength output of the device. The laser unit is powered by an external power supply and controlled by a touchscreen LCD display. You state that the laser will be used in an academic research laboratory for various biomedical experiments. Further research indicates that the laser can be used in multiple industries for various end-uses, including radar, imaging, material processing, among others. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2022 |
N328989: The tariff classification and country of origin of pipe-in-pipe assemblies. Correction to Ruling Number N328388
| HTS: (if entered under quota amount) 7306.90.5000, 9903.80.01, 9903.80.87, free, "Other tubes, pipe, and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, of alloy steel." |
| (if entered over quota amount) 7306.90.5000, 9903.80.01, 9903.80.87, free + 25%, "Other tubes, pipe, and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, of alloy steel." |
| Country of Origin: Italy |
| Item: Pipe-in-pipe assemblies for use in a liquefaction plant. The PIP assemblies consist of three pipes (i.e., Liquefied Natural Gas (LNG) Main Line, LNG Offloading Line and the Recirculation Line) that transfer liquefied natural gas from the LNG storage tanks to the LNG loading arms. |
| Reason: The assembly operations undertaken in France do not result in a substantial transformation in which a new product emerges |
| Ruling Date: Oct. 28, 2022 |
N328615: The tariff classification of Rain Sensors from China
| HTS: (1) 9015.80.8080, 9903.88.01, free + 25%, “Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Other instruments and appliances: Other: Other: Other.” |
| (2) and (3) 9025.19.8085, 9903.88.02, free + 25%, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Other: Other.” |
| Items: (1) A Hardwired Rain Sensor, which provides a direct wired connection to the irrigation controller and after a set amount of rain has fallen, the sensor will trigger the controller to suspend watering. The sensor operates by use of a stack of water absorbent wafers that expand at a calculated rate. (2) A Wireless Rain Freeze Sensor, which uses water absorbent wafers to determine if it is raining. In addition to the rain sensing ability, the sensor also contains a freeze sensor in the form of a thermometer which is programmed to send a signal to the controller when the temperature gets down to 37 degrees Fahrenheit. (3) A Universal Wireless Rain Freeze Sensor, which works very similarly to the other sensors except that it has the ability to be paired with another manufacturer’s controller. |
| Reason: The rain freeze sensor has both the ability to detect water as well as the ability to read the ambient temperature and provide a reading to the controller (and subsequently inform the controller the temperature is too low to operate the irrigation system). We consider both functions to be equally important and therefore look to the item classified last in the tariff, which is the thermometer of heading 9025. |
| Ruling Date: Oct. 28, 2022 |
N328617: The tariff classification of Wi-Fi Hub and Wi-Fi Bridge from China
| HTS: 8517.62.0090, 9903.88.15, free + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data …: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other." |
| Items: (1) An accessory for an irrigation controller, which is an optional part, allowing the user to control the irrigation system via the internet. The Wi-Fi Hub is designed to connect the irrigation controller to a home network by communicating between the irrigation controller and a home router. Users are able to wirelessly connect their mobile devices such as smartphones or tablets to access the irrigation controller and use the functionality available within the controller. (2) A USB dongle that connects to specific Wi-Fi ready irrigation controller’s USB port. This optional part is required to enable wireless connectivity with the irrigation controller. The USB dongle contains Bluetooth and 2.4 GHz Wi-Fi radio frequencies for communicating between the irrigation controller and the internet. This device allows the irrigation controller to be connected to a home network and provides access to the controller so that the user can control the functionality wirelessly using their mobile devices such as smartphones or tablets. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2022 |