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:
N332053: The tariff classification of decorative wall decor from the Philippines
| HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” |
| Item: A set consisting of three frames made of pine wood and glass, each containing one hand cast plastic resin medallion that is glued onto a piece of canvas and permanently mounted onto a piece of medium-density fiberboard. All three frames are constructed the same way, but each medallion has a different design. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N332326: The tariff classification of woman’s upper body garment from Bangladesh
| HTS: 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." |
| Item: A woman’s upper body garment composed of 65% polyester and 35% cotton knit fabric that is napped on the inside surface. The outer surface of the garment’s fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting sweatshirt style garment features a ribbed crew neckline, long sleeves with rib-knit cuffs, a rib-knit bottom with side seam slits and a slightly longer back panel. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N332349: The tariff classification of non-adhesive tape made of polyvinyl chloride from Japan
| HTS: 3920.43.5000, 4.2%, "Other plates, sheets, film, foil and strip, of plastic, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: containing by weight not less than 6 percent of plasticizers: other." |
| Item: Non-adhesive tape made of polyvinyl chloride. It will be imported in the form of rolls measuring 50 millimeters in width and 18 meters in length. The tape will be used to protect exposed refrigerant line sets from the environment. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N332360: The tariff classification of neck gaiter from China
| HTS: 6117.10.6020, 9903.88.15, 9.5% + 7.5%, “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Other, Other." |
| Item: A neck gaiter. It is composed of 100% polyester knit fabric. The gaiter consists of a tube approximately 10” in width and 20” in length. The gaiter can be worn over the face and head and around the neck. |
| Reason: N/A |
| Ruling Date: April 24, 2023 |
N332481: The tariff classification of an unstuffed stadium cushion/blanket combination from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” |
| Items: Two versions of an unstuffed stadium cushion/blanket combination intended to be used by spectators of indoor and outdoor events. The indoor version is constructed from 100% polyester knitted polar fleece fabric. A hood, measuring 15 inches in height, is constructed of two self-fabric panels and sewn along the top edge of the blanket. The blanket features a single snap closure under the hood and triangular pieces sewn to the two side corners to form interior corner pockets to be used to wrap the blanket around oneself. The item is designed to be rolled up for transport and storage. It features two webbed handles; a removable, adjustable shoulder strap; and two plastic buckle claps. The item, sized for adults, is available in one size and is unisex. The outdoor version also consists of a hooded blanket/poncho sewn to an unstuffed seat cushion compartment. The hood and blanket/poncho are comprised of two layers. The exterior side is a 100% nylon woven fabric, dyed blue, and coated with polyvinyl chloride plastic which you state renders the fabric water resistant. The interior side is 100% polyester knitted polar fleece fabric, dyed black. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N331987: The tariff classification of a sequin backdrop from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” |
| Item: A decorative backdrop intended to be used as a party decoration or a photo backdrop. The backdrop is composed of 100% polyester dyed black warp knit open work fabric. The top is folded over and hemmed. Four ribbon loops composed of 100% polyester woven fabric are sewn under the hem so the backdrop can be hung. The face of the netting is entirely covered with overlapping black polyethylene terephthalate plastic sequins measuring 1.8 cm in diameter. |
| Reason: N/A |
| Ruling Date: April 25, 2023 |
N332207: The tariff classification of a pedal assist e-bicycle from China
| HTS: 8711.60.0050; 9903.88.02, free + 25%, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Of an output not exceeding 250 W." |
| Item: A pedal-assist e-bike from China. In pedal-assist systems the electric motor is regulated by pedaling. A pedal-assist augments the efforts of the rider when they are pedaling. These e-bikes, also called pedelecs, are equipped with a sensor to detect the pedaling speed, the pedaling force, or both. The Emerge has a 250W electric motor, a 36V 7.5aH Lithium-Ion Battery, and an aluminum Alloy frame. The Emerge has a maximum driving range of approximately 26 miles of charge in “pedal-assist mode”, and approximately 15.2 miles of charge in “throttle-only mode”, and its maximum speed is 20 miles per hour. The Emerge is equipped with an LED headlight and display. |
| Reason: N/A |
| Ruling Date: April 25, 2023 |
N332264: The tariff classification of a steel over-the-door storage rack from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; ...: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: An over-the-door storage rack. The rack consists of a single steel square pole with multiple positioning points on which 6 steel wire baskets are attached. It is designed to hang from the top of a door. Each storage basket is a different size and can be removed and/or moved up or down. The rack is intended to store household items such as kitchen or office supplies. |
| Reason: An article of iron or steel would only be classified in heading 7326 if it were determined that the item is not more specifically provided for in any other heading of the tariff. Noting that the over-the-door storage racks are more specifically provided for in another heading of the tariff (heading 8302), the subject racks are excluded from classification under heading 7326, HTSUS, which provides for other articles of iron or steel. |
| Ruling Date: April 25, 2023 |
N331792: The tariff classification of footwear from Vietnam
| HTS: 6404.19.9030, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men." |
| Item: A closed-toe/closed-heel, below the ankle, man’s, slip-on shoe. The external surface area of the upper consists of synthetic knit textile material. The shoe does not have a separately attached tongue. It has laces which do not need to be opened or closed to put on, take off, or keep the shoe on the foot. The rubber/plastic outer sole unit of the sample was crosscut to confirm the shoe has a foxing band that overlaps the upper by at least ¼ of an inch. The F.O.B. value is over $12 per pair. |
| Reason: N/A |
| Ruling Date: April 24, 2023 |
N331963: 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 55% cotton and 45% viscose woven fabric. The lined garment extends from the shoulders to above the waist area and features a deep V front neckline and 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 24, 2023 |