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:
N330782: The tariff classification of children’s garments from Bangladesh
| HTS: (1, if in infant sizes 0-3, 3-6, 6-9, 9-12 and 12-18 months): 6111.20.6030, 8.1%, “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other: Other: Imported as parts of sets. |
| (1, if in children’s sizes 18-24 and 24-36 months): 6106.10.0030, 19.7%, “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” |
| (2, if in infant sizes 0-3, 3-6, 6-9, 9-12 and 12-18 months): 6209.20.5045, 9.3%, “Babies’ garments and clothing accessories: Of cotton: Other: Other: Other: Imported as parts of sets.” |
| (2, if in children’s sizes 18-24 and 24-36 months): 6211.42.1081, 8.1%, “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other.” |
| Item: A children’s (1) upper body garment and a (2) skirtall. The upper body garment is constructed of 100% cotton knit fabric weighing 160 gsm and measuring over 10 stitches per 1cm in both directions. The garment features short sleeves, a crew neck and a two-snap closure on the neck opening at the top of the shoulder on the smaller sizes. The skirtall is constructed of 100% cotton woven twill fabric. The upper portion of the garment features a bib permanently attached to the skirt, two patch pockets below the waist and adjustable shoulder straps that criss-cross on the back. The skirtall does not provide sufficient coverage for wear without another outerwear garment. The garments will be imported in children’s sizes from 0-3, 3-6, 6-9, 9-12, 12-18, 18-24 and 24-36 months. |
| Reason: The garments under size range 18-24 months encompass young children of a body height exceeding 86 centimeters and therefore, will be classified outside of the heading for babies’ garments. |
| Ruling Date: March 3, 2023 |
N330805: The tariff classification, country of origin and marking of dehydrated fruit and fruit powder from multiple countries
| HTS: (1), (2) 0805.50.2050, 2.2¢/kg , Citrus fruit, fresh or dried, lemons (Citrus limon, Citrus limonum) … lemons." |
| (3): 1106.30.4000, 9.6%, "Flour and meal of the dried leguminous vegetables of heading 0713, of sago or roots or tubers of heading 0714; flour, meal and powder of the products of chapter 8, other." |
| Country of Origin: The country where the fruit is grown and harvested. |
| Items: (1) Dehydrated lemon pieces, (2) dehydrated lemon wheels and (3) dehydrated lemon powder. The products contain 100% of the characteristic fruit with no other flavorings, additives or preservatives. The fruit will be grown and harvested in Spain, South Africa, Egypt, Mexico, the United States or Turkey and will be processed in Canada by washing, slicing and conventional dehydration. The dehydrated lemon powder will also be subjected to grinding into powder form. The products will be imported in bulk and retail containers. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N330842: The tariff classification of a credit card case from Italy
| HTS: 4202.31.6000, 8%,"Articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather or of composition leather, other." |
| Item: A men’s credit card case constructed of genuine leather. It is designed, sized, and marketed as an article intended to provide storage, protection, portability and organization to credit cards or other similarly sized items. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N330882: The tariff classification of a “Clipfolio with Notepad” from China
| HTS: 4820.10.2020, 9903.88.03, free + 25%, “Memorandum pads, letter pads and similar articles.” |
| Item: A flexible plastic folder with two interior pockets. The material content is 70% polypropylene and 30% wheat. On the front is a metal clip mounted in such a way that the folder can also be used as a clipboard. An 8½” x 11” ruled paper writing pad is inserted into one interior pocket. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N330961: The tariff classification of Bamboo Poles from Vietnam
| HTS: 1401.10.0000, free, “Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached, or dyed cereal straw and lime bark): Bamboos.” |
| Item: Natural bamboo poles in two varieties. One will be trimmed of buds, sundried for a minimum of fourteen days, skin peeled, and sanded. The other will be identical but for nitrocellulose paint that will also be applied in one to two coats over the entire pole. Both varieties will originate from fresh bamboo with a length of 87 inches and a diameter of one inch tapering to a minimum 3/4-inch diameter on the top end. The bottom end will have a 45-degree cut to facilitate insertion into snow and ice. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N330996: The tariff classification of a knit hood from China.
| HTS: 6505.00.9045; 9903.88.03, 20.7¢/kg + 7.5% + 25%, "Hats and other headgear … : Other: Other, Other: Of fine animal hair." |
| Item: A cashmere hooded scarf constructed of 100% cashmere knit fabric. The knit item features a curved seam when folded in half from the center of the head down to the neck. This construction forms a hood which is shaped to fit the head and extends down and around the neck in a tubular way. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N331036: The country of origin of a screwdriver
| Country of Origin: China |
| Item: A screwdriver used for tightening and loosening screws and nuts. The screwdriver set includes a plastic handle, a tubular steel shaft, and two double-ended bits, each including a slotted head and a phillips head. The shaft has openings at each end into which the interchangeable screwdriver bits may be inserted. Additionally, the ends of each of can be used as a nut driver without a bit. When not in use, one bit can be stored in the handle for easy accessibility. The screwdriver bits are made in Vietnam from cut carbon steel. Each bit is run through a CNC lathe to turn and mill the different head shapes. The bits are then sent to China where they are heat-treated, sand-blasted and magnetized. The screwdriver’s shaft is fully formed from raw steel and electroplated in China. Finally, the bits and shaft are assembled with a Chinese-origin injection-molded plastic handle. The finished product is labelled, packaged and shipped to the U.S. |
| Reason: None of the individual components share the same name or meaning as a screwdriver. The shaft, which is fully formed in China, can be identified as a nut driver, and only requires the attachment of the handle to be fully functional. The consumer does not purchase the 6-IN-1 Screwdriver Set solely for the bits, but for the multifunctional ability of the hand tool, which is provided by the shaft. |
| Ruling Date: March 3, 2023 |
N331194: The tariff classification of wooden tabletop decor from China
| HTS: 4420.19.0000, 3.2% "Statuettes and other ornaments, of wood, other than tropical wood." |
| Item: Purely decorative items cut from medium density fiberboard designed to stand on a table, shelf, or other flat surface. Style A spells out “BE BRAVE” in cut out letters with the word “BE” atop the word “BRAVE” and is embellished with a dinosaur egg and dinosaur footprints. Style B spells out “BOYS ONLY” with the word “BOY” atop the word “ONLY” and is embellished with dinosaur scales and an MDF dinosaur footprint in the middle of the “O”s. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N330582: The tariff classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a Potting Mix for Plants from Canada
| HTS: 1404.90.9000, free, “Vegetable products not elsewhere specified or included: Other: Other.” |
| Country of Origin: Canada |
| USMCA Eligibility: Ineligibile |
| Item: Molly’s Aroid Potting Mix composed of coco chips, Pinus radiata bark, expanded clay, perlite, pro-mix HP, worm castings, coco pith, and horticultural charcoal. The product will be imported in five-quart bags from Canada and sold to consumers on Amazon and through retail garden centers in the U.S. |
| Reason: Since there is only one non-originating ingredient classified in a Chapter other than Chapter 14, while the other material is classified within the stated headings, the tariff shift rule has not been met. |
| Ruling Date: March 2, 2023 |
N330806: The tariff classification of a product called “Magnesium with Rosin” from Spain
| HTS: 3824.99.9397, 5%, "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: Other: Other: Other: Other." |
| Item: A liquid in suspension that consists of partially denatured alcohol, magnesium carbonate, abietic acid, and calcium carbonate. It’s main intended use would be for athletes to dry sweat from their hands. |
| Reason: N/A |
| Ruling Date: March 2, 2023 |