Recent CBP NY Rulings

December 6, 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:

N329052: The tariff classification of a perforated aluminum wall for a data rack cabinet from China or Vietnam

HTS: (1) 9403.99.9041, 9903.88.03, free + 25%, “Other furniture and parts thereof: Parts: Other: Of Metal: Other."

HTS: 9403.99.9041, free, “Other furniture and parts thereof: Parts: Other: Of Metal: Other."

Item: A perforated aluminum wall for a data rack cabinet. The cabinet will contain shelves that will hold servers, switches, power supplies, fans, storage devices, etc. The perforated aluminum wall will form each vertical side of the rack. It will be affixed to a base and an overhead support. The data rack cabinet parts will be assembled with hex bolts that are not included with the importation of the perforated aluminum wall. The subject article is made of a 0.125" thick sheet of 5052 aluminum and has a solid metal border surrounding myriad hexagonal ventilation holes. It does not include any wiring or electronics and is made in (1) China or (2) Vietnam.

Reason: “Furniture” means: Any “movable” articles, which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The subject article meets this definition.

Ruling Date: Nov. 4, 2022

N329157: The tariff classification of a dog leash from China

HTS: 4201.00.3000, 9903.88.03, 2.4% + 25%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Dog leashes, collars, muzzles, harnesses and similar dog equipment."

Item: A dog leash constructed of rope and metal. It is used to restrain and restrict the animal to a small area around its handler.

Reason: N/A

Ruling Date: Nov. 4, 2022

N328680: The tariff classification of a competition sidecar and motorcycle wheels from the United Kingdom

HTS: (1) 8711.40.3000, free, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: Exceeding 500 cc but not exceeding 700 cc”.

(2) 8714.10.0020, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Wheels”.

Item: (1) A custom-built one-piece chassis with three wheels and a modified 600 cc spark ignition with a Yamaha R6 motorcycle engine. Unlike a “traditional” motorcycle, with a competition sidecar, the driver kneels over the engine and the passenger rides on flat platform moving from side to side as the sidecar turns. This competition sidecar is not street legal and can only be used on closed circuit tracks during sanctioned racing events. (2) Spare wheels with mounted tires. These consist of one gold anodized aluminum wheel and a mounted slick sidecar racing tire manufactured by Avon, size 13 x 6 x 20, and two gold anodized aluminum wheels with mounted sidecar racing rain Avon tires.

Reason: N/A

Ruling Date: Nov. 3, 2022

N328758: The classification of brass billets from India

HTS: 7403.21.0000, 1%, "Copper alloys: copper-zinc base alloys (brass)."

Item: Cast, cut-to-length brass billets are comprised predominantly of 58% copper and 32-34% zinc with other alloying elements. They measure between 10 and 19 inches in length and between 4 and 6 inches in diameter. The billets will be sold and further processed via extrusion, rolling or drawing.

Reason: N/A

Ruling Date: Nov. 3, 2022

N328808: The tariff classification of rubber dog toy from China