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:
N329214: The tariff classification of the housing, buttons and bezel for the Masimo W1 Health Tracking Watch from China
| HTS: 9114.90.4000, 9903.88.15, 8.8% + 7.5%, "Other clock or watch parts: other: other: for watches.” |
| Items: Three parts of the Masimo W1 Health Tracking Watch. (1) The housing, (2) two buttons, and (3) the bezel. The housing is made of aluminum that has been machined and anodized. The housing holds the workings of the watch. The round opening of the housing is where the sensors will take readings from the wearer. The rectangle portion of the housing is where the screen will display the data to the wearer. The buttons for the watch are made of aluminum that has been machined and anodized. The watch has two buttons that attach to the housing and are how the wearer interfaces with the unit to change settings, view various types of data. The bezel of the watch is made of stainless steel that has a physical vapor deposition coating. The bezel attaches to the watch in front of the display screen and serves as protection for and helps retain the display screen. |
| Reason: The parts at issue do not assist the transceiver component within this device, they cannot be said to be an indispensable part of the transceiver. Instead, they appear to be parts commonly found to be used with another component of this device. |
| Ruling Date: Nov. 23, 2022 |
N329253: The country of origin of a motherboard
| Country of Origin: The Philippines |
| Item: A printed circuit board assembly for use in a commercially available personal laptop. A semi-finished PCBA is shipped from China to the Philippines where additional components are added by soldering. |
| Reason: The assembly operations conducted in the Philippines are considered complex, where soldering the CPU and the BIOS components onto a semi-finished PCBA produces a physical change in the PCBA to produce a functional Motherboard. The CPU is also transformed into a new article in name, character, and use as a result of being soldered into the circuit. |
| Ruling Date: Nov. 23, 2022 |
N329254: The tariff classification of a single board computer from China
| HTS: 8471.50.0150, 9903.88.03, free + 25%, “Automatic data processing machines and units thereof … Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” |
| Item: A small form factor single board personal computer. The VIM-3 consists of a printed circuit board assembly having an Amlogic quad-core processor, 2 GB memory, 16 GB EMMC storage, micro SD slot, 4 USB ports, an HDMI port, a gigabit LAN port, a Wi-Fi antenna connection, and more. Based on the information provided, the VIM-3 is capable of using multiple types of operating systems and has numerous applications available to download onto the device, enabling users to perform a variety of computing tasks. |
| Reason: N/A |
| Ruling Date: Nov. 23, 2022 |
N329291: 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 string-knit work glove stated to be constructed of 40% latex, 30% polyester, and 30% cotton. The glove features a latex 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, and an overlock stitch finish at the cuff bottom. |
| Reason: The essential character of the glove is imparted by the coated string knit glove liner and you have indicated that the weight of the textile fibers is greater than 50% of the weight of the glove. |
| Ruling Date: Nov. 23, 2022 |
N329425: The tariff classification of a photographic film processing unit from Germany
| HTS: 9010.10.0000, 2.4%, “Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof: Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper.” |
| Item: A personal use, low volume, film development device. It is a semi-automated processor for various film-sizes including 35 mm and sheet film. Film processing is performed by use of a water tempering bath that includes a heater and rotating drum. The user continuously interacts with the device at each step and uses their own photographic chemicals. As imported, the unit includes the CPP-3 Processor, six scaled 1000 milliliter bottles, four 260 milliliter beakers, a CPP lift including rollers, and a multi tank that includes a reel. The device measures 34 cm x 97.5 cm x 39 cm and weighs approximately 16 pounds. |
| Reason: N/A |
| Ruling Date: Nov. 23, 2022 |
N329461: The tariff classification of a seat from Italy
| HTS: 9401.69.6011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other: Other household. |
| Item: A wood frame unupholstered seat that incorporates a 4-post symmetrical wooden arch surround support structure, spa chaise lounge seat, removeable seat cushion, LED light diffuser, speakers, control console, and a power supply unit. Seating is provided for a single individual. The padded seat cushion is constructed of sheep wool, steel wool, and cotton. The seat contains no armrests. Positioned on each wooden arch and below the seat foundation are acoustic speakers. |
| Reason: N/A |
| Ruling Date: Nov. 23, 2022 |
N329477: The tariff classification of coloring books from Malaysia
| HTS: 4903.00.0000, free, "Children’s picture, drawing or coloring books." |
| Items: Two similar coloring books. One is titled, “My Day” and features 18 pages of line drawings to be colored in. The lines are raised a bit to help the child stay within the lines when coloring. On the opposite facing page is the identical picture, but already colored, to provide a template for the child to copy. The other, the “My Vacation” coloring book is identical in description but features different scenes. |
| Reason: N/A |
| Ruling Date: Nov. 23, 2022 |
N326715: The tariff classification two bonded upholstery fabrics of man-made fibers from China
| HTS: 6001.92.0030, 9903.88.03, 17.2% + 25%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour." |
| Items: Two bonded fabrics, (1) consists of a knit face fabric bonded to a woven backing fabric and is composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 249.8 g/m2. Additionally, the fabric contains 22 stitches per centimeter in the vertical direction. The backing fabric is of plain weave construction and weighs 113.3 g/m2. The total weight of the bonded fabric is 363.1 g/m2. (2) consists of a knit face fabric bonded to a woven backing fabric and is composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 215 g/m2. Additionally, the fabric contains 21 stitches per centimeter in the vertical direction. The backing fabric is of plain weave construction and weighs 116.3 g/m2. The total weight of the bonded fabric is 331.3 g/m2. |
| Reason: CBP Laboratory analysis has confirmed that the face fabric weight for both fabric patterns is less than 271 grams per square meter and it is the face fabric which imparts the product with the essential character. |
| Ruling Date: Nov. 22, 2022 |
N327446: The tariff classification of a men’s suit-type jacket from Vietnam
| HTS: 6203.32.2040, 9.4%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of cotton: Other: Other: Men’s." |
| Item: A men’s suit-type jacket constructed of woven fabric with a stated fiber content of 42% cotton, 25%Tencel (rayon), 22% polyester, 8% linen (flax), and 3% spandex. The lined garment is constructed from six panels sewn together lengthwise and features a left-over-right, full front opening with two button closures, a notched collar with lapels and a button hole on the left lapel, long, hemmed sleeves, a welt pocket on the left chest, two pockets with flap closures below the waist; a welt pocket on the inner left front panel with a triangular flap closure and a one-button closure concealed within the flap, a back vent, and a hemmed bottom with curved edges on the front panels. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2022 |
N328942: The tariff classification of Isopropyl Methanesulfonate, (CAS# 926-06-07) from Canada
| HTS: 2905.19.9090, 3.7%, "Acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Saturated monohydric alcohols: Other: Other: Other." |
| Item: Isopropyl Methanesulfonate is a chemical reference material. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2022 |