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:
N331956: The tariff classification of a woman’s blouse from India
| HTS: 6206.40.3030, 26.9%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s." |
| Item: A woman’s blouse constructed from 100% viscose woven fabric. The garment features a deep V front neckline and long sleeves. The blouse extends from the shoulders to the hip area. |
| Reason: N/A |
| Ruling Date: April 21, 2023 |
N331957: The tariff classification of a woman’s top from India
| HTS: 6211.43.1060, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206." |
| Item: A woman’s top constructed from 100% viscose woven fabric. The garment features a V front neckline, a large keyhole opening in the back, and long sleeves with elasticized cuffs. The back of the garment extends from the shoulders to the hip area; the front of the garment extends from the shoulders to just above the waist area. |
| Reason: N/A |
| Ruling Date: April 21, 2023 |
N332027: The tariff classification of women’s and girls’ blouses from Vietnam
| HTS: (1), (2) will be 6106.90.1010, 13.6%, "Women’s or girls’ blouses and shirts, knitted or crocheted: of wool or fine animal hair: women’s." |
| (3) 6106.90.1020, 13.6%, “Women’s or girl’s blouses and shirts, knitted or crocheted: Of wool or fine animal hair: Girls’." |
| Items: (1) A women’s blouse constructed from 100% merino wool 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, long hemmed sleeves, a woven fabric label with the REIcoop trademark on the lower left-front panel and a curved, hemmed bottom with a slightly longer back panel. (2) A women’s blouse constructed from 100% merino wool knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the neck to below the waist and features a self-fabric mock neck, a partial front opening with a zippered closure, flat-lock stitching at the seams, and a curved hemmed bottom with a slightly longer back panel. (3) A children’s blouse constructed from 100% merino wool 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 rib knit crew neckline, long sleeves, and a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 21, 2023 |
N332035: The tariff classification of women’s blouses from Nicaragua
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Item: Womens short sleeve blouses composed of 100% cotton 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 rib knit crew neckline, short sleeves, and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 21, 2023 |
N332070: The tariff classification of a decorative metal planter from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Item: A decorative planter the shape of a small pail and made of galvanized tin. The planter measures 5 inches high and 6.7 inches wide across the top. Each planter includes a PVC liner to keep the inside water resistant when the plant is watered. The planter is decorated with either a heart and the word “Love”, or a heart and the phrase “Happy Valentine’s Day” printed on the outside. It is intended to be sold with a plant inside during Valentine season. |
| Reason: N/A |
| Ruling Date: April 21, 2023 |
N332258: The country of origin of a pipe wrench
| Country of Origin: China |
| Item: A pipe wrench used to turn threaded pipe and pipe fittings for assembly or disassembly. |
| Reason: There is no dispute that the handle and adjustable jaw, which are produced in South Korea, are dedicated for use in the specifically designed pipe wrench. They have a pre-determined use at the time they are exported from South Korea to China. However, while this is a consideration, it does not preclude a finding of substantial transformation. The handle and adjustable top jaw that leave South Korea are not clearly recognizable as parts of a pipe wrench. The fixed jaw and adjusting nut are equally important for the pipe wrench to operate. |
| Ruling Date: April 21, 2023 |
N331720: The tariff classification of Mycelium from the Netherlands
| HTS: 1404.90.9090, free, "Vegetable products not elsewhere specified or included: Other: Other.” |
| Item: Mycelium (also known as Shredded Fiber Biomass). The mycelium is grown in a vertical farming facility powered by 100% renewable energy. The mycelium undergoes a kill-step process that consists of dehydrating the product to an eleven percent water weight, which stems further growth, and then bleach it with three percent hydrogen peroxide. The latter process allows the biomass to maintain its shelf life. |
| Reason: The Explanatory Notes (EN), which constitute the official interpretation of the nomenclature at the international level states the following: “However, fibres obtained from vegetable materials which, when raw or in certain other forms, fall in Chapter 14 (in particular kapok), are classified here only when they have undergone treatment indicating their use as textile materials, e.g., when they have been crushed, carded or combed in preparation for spinning.” While the biomass is intended for use as a textile material, as presented in its current state, it has not undergone treatment to indicate their use as textile materials, i.e., the fibers have not been carded or combed in preparation for spinning. |
| Ruling Date: April 20, 2023 |
N331943: The country of origin of a wireless charger set
| Country of Origin: Philippines |
| Item: An inductive-type charger for wirelessly charging enabled personal electronic devices. The Wireless Charger is comprised of a plastic molded housing containing a printed circuit board assembly (PCBA) and a charging module. Included in the retail packaging is the insulated electrical cable that is equipped with a USB Type-A connector on one side and a USB Type-C connector on the other side. In use, the cable is plugged into the Wireless Charger and the USB socket of a rectifying adapter, and the user is able to charge a capable device’s battery when it is placed in alignment with the module. |
| Reason: Assembly of the PCBA in the Philippines by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Philippine origin. Furthermore, it is the opinion of this office that the Philippine origin PCBA and inductive module establishes the function of the electrical charging device because it is the article within the assembly that converts and supplies electricity to electronic devices via the USB sockets. As such, we find that the components that make up the Wireless Charger Set are transformed in the Philippines into a new and different article of commerce with a distinct name, character and use. |
| Ruling Date: April 20, 2023 |
N331947: The tariff classification of a woman’s top from India
| HTS: 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 woman’s top constructed from 65% cotton and 35% polyester woven fabric. The top extends from the shoulders to just above the waist and features adjustable shoulder straps measuring less than 2 ½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. |
| Reason: N/A |
| Ruling Date: April 20, 2023 |
N331951: The tariff classification of a woman’s top from India
| HTS: 6211.43.1091, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other." |
| Item: A woman’s top constructed from 100% polyester woven fabric. The lined garment extends from the shoulders to the waist area and features adjustable shoulder straps measuring less than 2 ½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. |
| Reason: N/A |
| Ruling Date: April 20, 2023 |