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:
N334407: The tariff classification of an insulated cooler bag from India
| HTS: 4202.92.0807, 7%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles." |
| Item: An insulated cooler bag constructed with an outer surface of polyester which is a man-made textile material. It provides storage, protection, organization and portability to food or beverages during travel. It is also designed to maintain the temperature of food or beverages. There is a layer of foam plastic between lining and the outer layer. The insulated cooler bag features a zippered closure at the top and two handles. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2023 |
N334660: The tariff classification of two stone and mirror tables from India
| HTS: 9403.89.6020, free, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo, or similar materials: Other: Other: Other.” |
| Items: Two tables with a stone tabletop (pulverized stone with a resin binder) and four mirrored sides, with the mirrors extending from just below the tabletop to just above the floor. Each table has an MDF (wood) frame that is completely hidden beneath the stone and mirror surfaces. The tables are made in India and imported assembled. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2023 |
N334774: The tariff classification of a 5-piece table and chair set from China
| HTS: 9403.60.8081; 9903.88.03, free + 25%, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Items: A 5-Piece Folding Table and Chair Set. It is a “card-table” type table comprised of a hinged MPF board covered with a foam pad and a PVC-covered fabric. The tabletop is supported along its edges and through the hinged center by a powder-coated tubular steel rim. The legs are of powder-coated tubular steel with plastic no-mar end caps. Each chair is made of powder-coated tubular steel and has a seat and seatback covered in foam and PVC-covered fabric. The table and chair set folds flat for shipping and storage and is made in China. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2023 |
N334211: The tariff classification of a boxer brief from Sri Lanka
| HTS: 6108.91.0005, 8.5%, "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Underwear: Underpants." |
| Item: A woman’s boxer brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The underpant features an approximately 1.5-inch-wide exposed elastic waistband, an approximately 5-inch inseam with hemmed leg openings and a built-in pocket on the front inside, which holds a removable foam pad. The undergarment is designed to be worn by women. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334212: The tariff classification of briefs from Sri Lanka
| HTS: 6108.21.0010, 7.6%, "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s." |
| Item: A woman’s brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The garment is stated to be part of your gender affirming line. The undergarment features an exposed elastic waistband measuring approximately 1.5-inch-wide, elastic edging around the leg openings and a front fly. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334240: The tariff classification of briefs from Sri Lanka
| HTS: 6107.11.0010, 7.4%, "Men’s or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of cotton: Men’s." |
| Item: A men’s underwear brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The brief features an approximately 1.5 inches wide exposed elastic waistband and elasticized edging on the leg openings. The front of the brief is composed of two layers of fabric with a lightweight mesh fabric sandwiched in between the outer layers. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334254: The tariff classification of a tank styled undershirt from Sri Lanka
| HTS: 6109.10.0037, 16.5%, "T-shirts, singlets, tank tops and similar articles, knitted or crocheted: Of cotton: Women’s or girls’: Underwear." |
| Item: A women’s “Minimizing Tank” style undershirt constructed of 53% cotton, 35% modal, 12% elastane two-ply knit fabric. The undershirt features a scoop front and back neckline, 1 5/8-inch-wide shoulder straps, and a hemmed bottom. The lamination encompasses the upper half of the front inner layer of fabric and forms a crisscross pattern on the inner layer on the back. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334319: The tariff classification of Truly Clear Acne Patch from China
| HTS: 3304.99.5000; 9903.88.03, free + 25%, "Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other." |
| Item: A hydrocolloid patch intended for the topical treatment of acne. It is formulated to act as a poultice, providing a solution for acne treatment. The patch draws out dirt and pus from skin pores when applied to the affected area. This product is designed for overnight use or as prescribed by healthcare professionals. The patch is composed entirely of plant-based hydrocolloid, sourced from fruit pectin. The patch contains no adhesives, making it gentle and skin-friendly. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334467: The tariff classification of plastic foam stars from China
| 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.” |
| Items: Stars made from polystyrene plastic foam with glitter covering the surface. The stars included come in two sizes. Each pack will contain three large gold or silver stars, 3 large black stars, seven small gold or silver stars, and seven black stars. They are intended to serve as indoor ornamental articles. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |