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:
N329828: The tariff classification of decorative polyresin pumpkins from China
| HTS: 3926.40.0090, 3.9%, Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: A “Polyresin LED Mickey Pumpkin Sitabout.” The pumpkins are formed in one piece from polyresin plastic and feature an internal, battery powered, LED light intended to illuminate and enhance these ornamental articles’ decorative appeal. The body of the pumpkins have carved out shapes, including stars, crescent moons, and “Mickey Mouse” heads. They are intended for indoor use. |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |
N329865: 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: A child-sized costume which consists of a long-sleeved hooded pullover top, pull-on pants, foam vest, waist sash, shoulder strap with faux ninja stars and a half mask and features raw, unfinished edges around the hood opening, sleeve ends and bottom hem. Raw, unfinished, strips of self-fabric which function as sleeve ties are attached to the top by small tabs of hook and loop fastener. The garment is constructed with long loose, straight stitching. |
| Reason: The flimsy man-made knitted textile hooded pullover top imparts the essential character of the set. |
| Ruling Date: Dec. 22, 2022 |
N329876: The tariff classification of artificial flower leis with pendants from China
| HTS: 6702.90.3500, 9%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers." |
| Item: A lei made of polyester fabric flowers. There are plastic spacer tubes two centimeters in length between the fabric flowers. The pendant is made of thin molded plastic and measures about five centimeters in height and 14.7 centimeters in length. The pendant has four electroplated raised letters that read “GRAD.” |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |
N326865: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s knit trousers
| HTS: 6104.62.2011, 14.9%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other.” |
| DR-CAFTA Eligibility: not entitled to a free rate of duty |
| Item: A pair of women’s sweatpants which you state are constructed from 77.1% cotton, 22.9% polyester. The pants feature a covered 2-inch elasticized waistband with an inside drawcord, side pockets, and covered elasticized leg openings. The garment extends from the waist to the ankles. |
| Reason: The fabric does not conform to all the specifications of HTSUS, GN 29(m)(viii)(B)(1). |
| Ruling Date: Dec. 22, 2022 |
N329583: The tariff classification of airplane seat and tray covers from Vietnam
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: An airplane seat cover made of 100% polypropylene spunbond meltblown spunbond nonwoven fabric. The loose cover features an elasticized edge at the top. The remaining side edges are finished with an overlock stitch. The finished seat cover, measuring approximately 60 x 25 inches, is disposable and may also be used on buses and trains. |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |
N329661: The tariff classification of multilayer wood panels from China
| HTS: 4412.39.5050; 9903.88.03, 5.1% + 25%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous wood: Other: Other." |
| Item: A plywood constructed of eleven wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of 9 plies of birch wood. The grain of each layer runs at a 90-degree angle to the successive layers. The face and back plies consist of Radiata pine wood measuring 0.25 mm in thickness. The grain of the face and back plies runs parallel to the layer beneath them. The panel is coated with white UV paint that obscures the grain of the face ply. |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |
N329760: The tariff classification of Sashapure Healing Shampoo; Sashapure Healing Conditioner; Sashapure Restorative Conditioning Masque; Sashapure Smoothing & Shine Hair Treatment; and Sashapure Defining Curl Cream from an unknown country
| HTS: (1) 3305.10.0000, free, "Preparations for use on the hair: Shampoos...." |
| (2)(3)(4)(5) 3305.90.0000, free, "Preparations for use on the hair: Other." |
| Items: Five products of a hair care line. (1) Shampoo described as free from harsh sulfates or chemicals, detangling, repairing, and moisturizing. (2) A hydrating, anti-frizz formula. (3) A hydrating, deep conditioning, strengthening formula. (4) A multi-use styling and finishing treatment. (5) Curl cream, described as promoting softness and volume while controlling frizz. |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |
N329863: The country of origin of Scale Master Models
| Country of Origin: Philippines |
| Item: Hand-held devices designed for building, engineering, and construction professionals to obtain linear area and volume take-offs from blueprints, drawings, and maps. There are seventy-two built-in scales including decimal inches, feet-inches, yards, miles, nautical miles and millimeters. The Scale Masters incorporate built-in counters, which allow the user to manually count other items such as studs, piers, outlets, etc. There are 6 custom scales, 3 each for U.S. and metric units, which let you "roll" or define any scale, even from plans that have been reduced, enlarged or are out-of-scale. |
| Reason: The assembly operations conducted in the Philippines are considered complex and result in a substantial transformation of the non-originating components and parts into functional Scale Master Models. |
| Ruling Date: Dec. 22, 2022 |
N329669: The tariff classification of base layers from China
| HTS: (1) 6108.92.0005, 9903.88.15, 16% + 7.5%, "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Underwear: Underpants." |
| (2) 6108.99.2000, 9903.88.15, 8.5% + 7.5%, Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of other textile materials: Of wool or fine animal hair." |
| (3) 6109.90.1075, 9903.88.15, 32% + 7.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Thermal undershirts." |
| (4) 6109.90.1530, 9903.88.15, 5.6% + 7.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of wool, with long sleeves: Women’s or girls’: Underwear." |
| Items: (1) A woman’s base layer long underpants constructed of 45% wool, 43% rayon from bamboo, 9% polyamide, 3% spandex knit fabric. (2) A woman’s base layer long underpants constructed of 51.2% wool, 39.8% rayon from bamboo, 9% polyamide knit fabric. (3) A woman’s base layer long sleeve undershirt constructed of 45% wool, 43% rayon from bamboo, 9% polyamide, 3% spandex knit fabric. The three undergarments feature crew necklines, thumb openings at the hemmed wrist, flatlock stitching at the seams, and hemmed bottoms. (4) A woman’s knit base layer long sleeve undershirt constructed of 51.2% wool, 39.8% rayon from bamboo, 9% polyamide. The undergarment features a partial opening at the mock neck secured by a zipper closure, a thumb hole at the hemmed wrist, flatlock stitching at the seams, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2022 |
N329787: The tariff classification of footwear from China
| HTS: 6402.99.3165, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women." |
| Item: Unisex ice cleats designed to be worn over other footwear, below the ankle, and are intended to be used to avoid slipping on surfaces covered with snow and ice. The rubber straps with built-in reflective bands have a hook and loop closure on the lateral side of the foot for a secure fit. Nine tungsten carbide cleats are incorporated into the external surface that comes in contact with the ground to provide traction. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2022 |