Recent CBP NY Rulings

February 24, 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:

N330343: The tariff classification of a women’s upper body garment from China

HTS: 6110.30.3059, 9903.88.15, 32% + 7.5%, "Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other."

Item: A women’s cardigan constructed from 100% unlined polyester fleece knit fabric. The cardigan features a stand-up collar with contrasting piping; a full front opening with a zipper closure; 2 slant pocket with contrasting piping; a patch pocket in contrasting fabric on the upper left front panel having a side zipper closure; long sleeves with contrasting piping at the ends; and a bottom that reaches to below the waist finished with contrasting piping.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330371: The tariff classification of garage door banner from Vietnam

HTS: 6307.90.8500, 5.8%, “Other made up articles, including dress patterns: Other: Wall banners, of man made fibers.”

Item: A textile banner designed to decorate the outside of a residential garage door. The banner is composed of 94% polyester and 6% spandex knitted dyed fabric. The three-panel banner features an interlocking stitch on both horizontal sides and a 75% nylon and 25% spandex woven binding sewn to both vertical sides. A male zipper is sewn to the binding at each corner of the banner and a female zipper is sewn to the binding where each panel is hemmed together.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330391: The country of origin of a photoinitator blend

Country of Origin: China

HTS: 3824.99.2900, 9903.88.03, 6.5% + 25%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other."

Items: A blend of two photoinitator compounds. The raw materials used in the production of this blend will be 1-Hydroxycyclohexyl phenyl ketone , and 2-Hydroxy-2-methylphenyl propane-1-one, both of which have an HTS number of 2914.40.4000 and a country of origin of China.

Reason: Mere mixing of two substances in another country, not involving a chemical reaction and without additional processing, does not result in a product of such other country.

Ruling Date: Feb. 6, 2023

N330452: The tariff classification of an artificial floral arrangement 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: An artificial flower arrangement in a plastic jar-shaped base. The brightly colored flowers are approximately seven inches in diameter. The flowers and leaves are made wholly from polyester fabric, which are fitted into and glued to a foam block inserted into the jar-shaped vase. The base is painted to resemble a sugar skull that is associated with the Day of the Dead. The provided image shows three variations of this item.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330555: The tariff classification of a seat from China

HTS: 9401.71.0011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.”

Item: A folding metal frame upholstered seat for a single individual. The seat foundation, backrest, forward stretcher, rear stretcher, and the legs are affixed to black metal tube rails; collectively, they comprise the frame of the seat. The metal frame extends from the legs, the seat foundation, and to the seat backrest. Further, the seat foundation and backrest are constructed of foam encased in vinyl materials. Plastic glides are located at the base of each leg.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330559: The tariff classification of a seat from China

Item: A folding metal frame upholstered seat for one. The seat foundation, forward stretcher, pair of rear stretchers, and the legs are affixed to metal tube rails that collectively, comprise the frame of the seat. The metal frame extends from the legs to the seat foundation. Further, the seat foundation is constructed of foam encased in vinyl materials. Plastic glides are located at the base of each leg.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330560: The tariff classification of a seat from China

Item: A folding metal frame upholstered seat for one person. The seat foundation, backrest, forward stretcher, rear stretcher, and the legs are affixed to black metal tube rails; collectively, they comprise the frame of the seat. The metal frame extends from the legs, the seat foundation, and to the seat backrest. Further, the seat foundation and backrest are constructed of foam encased in vinyl materials. Plastic glides are located at the base of each leg.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330561: The tariff classification of a seat from China

HTS: 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household."

Item: A folding wood frame upholstered seat for one person. The seat foundation, backrest, forward stretcher, rear stretcher, and the legs are constructed of wood and wood composite materials; collectively, they comprise the frame of the seat. The wood frame extends from the legs, the seat foundation, and to the seat backrest. Further, the seat foundation is constructed of foam encased in vinyl materials. Plastic glides are located at the base of each leg.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330566: The tariff classification of seats from Taiwan

HTS: 9401.71.0011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.”

Items: A group of folding steel metal frame upholstered seats. The seat foundations, backrests, forward stretchers, rear stretchers, and the legs are affixed to grey powder-coated metal tube rails; collectively, they comprise the frame of each seat. The metal frame extends from the legs, the seat foundation, and to the seat backrest. The seat foundation and backrest are constructed in part of blow-molded high-density polyethylene and foam encased in ultraviolet materials. Plastic glides are located at the base of each leg.

Reason: N/A

Ruling Date: Feb. 6, 2023

N330058: The country of origin of Sodium Tolyltriazole (CAS# 64665-57-2)

Country of Origin: Mexico

Item: AS-8150, a 50% sodium tolyltriazole (CAS# 64665-57-2) solution. Ingredients used in manufacturing 50% sodium tolyltriazole are -- water originating from Mexico, 50% Sodium Hydroxide (CAS# 1310-73-2) originating from Mexico, and Tolyltriazole (CAS# 29385-43-1) originating from China.

Reason: During the reaction process in Mexico, an acid-base reaction took place to form 50% sodium tolyltriazole. During the acid base reaction, a hydrogen bond was broken, and an ionic bond was formed between the Sodium (Na) atom and Nitrogen (N) atom.

Ruling Date: Feb. 3, 2023