Recent CBP NY Rulings

January 27, 2023 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:

N329890: The tariff classification of footwear from China

HTS: 6401.92.9060, 37.5%, "Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other."

Item: A closed-toe, closed-heel, above-the-ankle, below-the-knee, waterproof, woman’s boot. The boot measures approximately 10 ½ inches tall. The external surface of the upper consists of rubber.

Reason: The boot has a rubber, not a textile upper.

Ruling Date: Jan. 9, 2023

N329918: The tariff classification of a ceramic platter from China

HTS: 6912.00.4500, 4.5%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: platters or chop dishes valued over $35 per dozen.

Item: A square-shaped serving platter made of white stoneware ceramic. It measures approximately 18.5 inches long by 11.8 inches wide. The platter’s interior is decorated with a decal featuring images of red holly berries, pine cones, red ribbons and green leaves. The item will be used to hold and serve a variety of food. You have indicated to this office that the platters are valued over $35 per dozen.

Reason: N/A

Ruling Date: Jan. 6, 2023

N329919: The tariff classification of soup bowls with lids from China

Item: Soup lids and bowls made of stoneware ceramic and will be sold in a set of two. Both soup bowls are shaped like a pumpkin and feature white lids with a brown stem on top. Each bowl measures approximately 5.25 inches in length by 5.25 inches wide by 2.8 inches in height. Each lid measures approximately 5.25 inches in diameter by 2 inches in height. You have indicated to this office that the soup bowls are valued over $6 per dozen.

Reason: N/A

Ruling Date: Jan. 6, 2023

N330011: The tariff classification of women’s blouses from Vietnam

HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s."

Item: (1) A women’s blouse composed of 100% cotton interlock knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sleeveless garment extends from the shoulders to below the waist and features shoulder straps measuring less than 2 inches in width, a boat neckline, side slits and a straight, hemmed bottom. (2) A women’s short sleeve blouse composed of 60% cotton 40% polyester jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a crew neckline, short sleeves, side slits and a straight, hemmed bottom.

Reason: N/A

Ruling Date: Jan. 6, 2023

N329790: The tariff classification of a woman’s garment from China

HTS: 6114.90.0570; 9903.88.15, 10.8% + 7.5%, "Other garments, knitted or crocheted: Of other textile materials: Of wool or fine animal hair: Other: Women’s or girls’."

Item: A woman’s poncho-like garment composed of 100 percent cashmere knit fabric. The sleeveless garment fits over the head and features a turtleneck, and no front or back opening. The garment drapes over the shoulders and covers the elbows. The garment is not suitable to be worn for protection against the elements and extends from the shoulder to the mid-thigh.

Reason: The construction and design of the garment does not provide sufficient body coverage to be classified under heading 6110.

Ruling Date: Jan. 5, 2023

N329836: The tariff classification of footwear Vietnam

HTS: 6402.99.3115, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like."

Item: A unisex, closed toe/closed heel, below-the-ankle, lace-up, soccer shoe. The external surface area of the upper consists of 100% rubber or plastics. The rubber outer sole features a series of molded V-shaped, cleat-like, projections throughout, with the vast majority measuring less than ¼ of an inch from its base. You state there is no foxing-like band. The F.O.B. value is over $12 per pair. This footwear is not considered a sports shoe.

Reason: N/A

Ruling Date: Jan. 5, 2023

N329949: The tariff classification of Puka Shells from Philippines

HTS: 0508.00.0000, free, “Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof.”

Item: Puka shells, which are apexes of cone snail shells, are naturally occurring bead-like objects collected on beaches. Most of the shells possess a hole in the center, but those without them will have small holes drilled in the center. The shells are to be sold to consumers in various quantities for use in craft hobbies or for shell jewelry.

Reason: N/A

Ruling Date: Jan. 5, 2023

N329875: The tariff classification of footwear from China

HTS: 6402.99.3165, 6%, "Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90% of the external surface area 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: Other."

Item: A child’s closed toe/closed heel clog style shoe that does not cover the ankle. The molded upper and outer sole is made from rubber/plastics. The footwear features a textile material inner lining attached by a hook and loop closure at the back of the heel. The shoe is not designed to be waterproof as there are numerous vent holes throughout the upper. It does not have a foxing or a foxing-like band.

Reason: The shoe features an attached textile lining and is not considered one piece molded.

Ruling Date: Jan. 4, 2023

N329889: The tariff classification of a clock table from Italy or Colombia

HTS: 9105.91.80, 30¢ each + 6.9% for the case + 5.3% for the battery. "Other clocks: other: electrically operated: other."

Item: A handmade table clock. The clock table is an analog clock with a movement that is powered by a 12 volt direct current 15,000 mAh rechargeable battery that will last for 6 days. The movement weighs approximately 15 kilograms (kg) and is made up of a total of 295 parts, 156 components and 25 sub-assemblies that are manufactured in the United Kingdom. The clock is housed in the center of the table which serves as the clock case. The table/clock case is comprised of stainless steel, aluminum, glass, iron and acrylic. The table is in the shape of a wrist watch with two legs in the shape of bent watch straps/bands. The Golden Bridge Table Clock features a clear glass table top that protects the movement and allows one to see the workings of the movement.

Reason: N/A

Ruling Date: Jan. 4, 2023

N329871: The tariff classification of VIP lanyards from China

HTS: 4911.99.8000, 9903.88.15, free + 7.5%, “Other printed matter:… Other: Other: Other: Other.”

Item: “Malibu Barbie VIP Pass Lanyard,” which consists of a textile lanyard with an attached metal clasp holding a clear PVC plastic card holder. Inserted in the holder is a printed Barbie VIP card. The card is visible through the PVC holder. The lanyard is 18.5” in length, the card holder is approximately 4” by 6.6”, and the printed card is approximately 3.3” by 2.4”.

Reason: N/A

Ruling Date: Jan. 3, 2023