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:
N334692: The tariff classification of a women’s upper and lower body garment from China
| HTS: (1) 6110.30.3059, 9903.88.15, 32% + 7.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." |
| (2) 6104.63.2011, 9903.88.15, 28.2% + 7.5%, "Women’s or girls’, suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches, and shorts: Of synthetic fibers: Other: Other: Trousers, breeches and shorts: Women’s: Other." |
| Items: (1) A women’s pullover, and (2) a pair of women’s trousers. The pullover is constructed from 100% polyester knit pile. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a crew neckline, long sleeves with finished endings, and a hemmed bottom that reaches to below the waist. The trousers are constructed from 100% polyester knit pile. The loose-fitting pull-on pants feature an enclosed elasticized waistband, and one-half inch ribbed knit ankle cuffs at the leg openings. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |
N334789: The classification, country of origin, and marking of baskets and totes from Ghana
| Country of Origin: Ghana |
| HTS: (1), (4), (5) 4602.19.1800, 4.5%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from the articles of heading 4601…: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: Other." |
| (2), (3) 4602.19.2940, 5.3%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from the articles of heading 4601…: Of vegetable materials: Other: Luggage, handbags and flatgoods, whether or not lined: Other: Other.” |
| Items: Handmade Bolga baskets and totes woven with various designs from elephant grass, Pennisetum purpureum. The handles are covered with cured and dyed goat leather to provide strength and durability. (1) A tote that features two looped handles at the top for easy carrying. The bag is advertised as being a “great beach/swimming basket for the family, or for your market shopping” and for teachers “for their books, folders and laptops.” (2) A round basket with rigid sides and double fixed loop handles. It is open at the top with no lid. (3) A round, rigid basket that tapers slightly smaller at the base. A fixed single handle arches across the top. It is open at the top with no lid. (4) A woven tote with sides that taper higher on the ends than in the middle. It features two round handles at the top and hand-stitched leather around the rim. The sides are flexible, and it has no closure. The advertising states that the “double handle and narrow profile make it portable and accessible.” (5) A tote bag that features an open weave. The sides are flexible, it is open at the top, and has no closure. |
| Reason: Ghana qualifies as the country of manufacture, production or growth for the Bolga baskets and totes. |
| Ruling Date: Sept. 13, 2023 |
N334917: The tariff classification of Sodium bis(trifluoromethane)sulfonimide (CAS # 91742-21-1) from China
| HTS: 2935.90.7500, 6.5%, "Sulfonamides: Other: Other: Other: Products described in additional U.S. note 3 to section VI." |
| Item: Sodium bis(trifluoromethane)sulfonimide. The product is a solid white powder and will be used in electrical vehicles, e-bikes, flat panel screens, smartphone, laptop & power tools mainly as antistatic agents, or as electrolyte salt for batteries. Solvay sodium bis-trifluoromethanesulfonimide can be used as an electrolyte additive or as a main salt. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |
N335004: The tariff classification of gold coins from India
| HTS: 7118.90.0019, free, "Coin: other: gold: other." |
| Items: 24 karat gold coins with Indian gods engraved or embossed on them. The coins are used for Indian religious purposes/rituals and are given as gifts during weddings and other festive occasions. There are two types of coins, both of them are not considered legal tender. One coin includes a hook and the other does not have a hook. They include denominations of 1, 2, 5, and 10 grams. The hooks are to attach the coins to God idols using a cotton thread during Indian religious purposes/rituals. These coins are not worn as pieces of jewelry. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |
N335051: The tariff classification of straws, food storage containers, and water bottles from China
| HTS: (1) 3917.32.0050, 9903.88.02, 3.1% + 25%, "Tubes, pipes and hoses, of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: other." |
| (2) 3924.10.4000, 3.4%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other." |
| Items: (1) The first item is plastic straws, style #C01221706. The straws are 100% polypropylene. The straws will be sold in a pack of three and contain two blue and white stripe and one red and white stripe straw. Each straw includes a red, white, and blue polyvinyl chloride star decoration clipped onto the straw. Per your documentation, the intent is to sell these packs on the 4th of July. (2) Food containers and water bottles packaged together for retail sale. Both items are safe for food and drink contact. The food containers and water bottles are available in four styles and the colors pink and blue. The food containers are made of 100% polypropylene. The water bottles have a body, a twist-off lid, and a pull-top drink spout. The body of the water bottles is made of 100% polyethylene terephthalate. The lid and drink spouts are made of 100% polypropylene. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |
N335078: The country of origin of wire harnesses
| Country of Origin: Japan |
| Item: A wire harness assembly comprised of two insulated wire assemblies that are terminated at one end with an electrical connector and unterminated at the other. The harnesses are designed to be exclusively used within the steering wheel column of a motor vehicle to electrically connect various functions such as the horn, airbag, and other electrical controls. |
| Reason: The Japanese originating wire assemblies impart the character of the finished article as they are the functional component of the harness. Additionally, the Japanese wire assemblies are dedicated to use as the electrical conductors within the finished harness and are responsible for the primary connection and conduction functions. |
| Ruling Date: Sept. 13, 2023 |
N335093: The tariff classification of a figurine set 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.” |
| Item: The “God of Fortune” set, consisting of five statuettes representing the Gods of Fortune, each with slightly different poses and holding unique items. The figurines are primarily red and gold. They are approximately 5.7 inches tall and made wholly of polyresin plastic. They are intended to be given as gifts for the Chinese Lunar New Year or for personal use to decorate various areas around the house. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |
N335157: The tariff classification of nonalloy steel coils from Spain
| HTS: 7210.70.6060, 9903.80.01, 9903.80.72, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Z275 zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and coated with polyethylene terephthalate film. You indicate that the coils are made to ASTM 653. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |
N335179: The country of origin of a hand-cultivator
| Country of Origin: Vietnam of China |
| Item: A hand-cultivator used for tilling. It can also be used to remove weeds, aerate soil, and mix different types of soils for healthy plant growth. The tool will be made primarily from bulk, raw stainless-steel with a plastic comfort grip. It transfers the user’s force through the handle to the working end of the hand tool. From the handle, stainless-steel rods extend then bend downward at a 90-degree angle. The end of each rod is flattened and pointed into a specially formed tine to facilitate tilling and other common uses in a small garden or in small areas of a garden. |
| Reason: The processing and bending of the raw steel into blanks identifiable as the final hand tool provides the essential characteristic of the finished hand-cultivator. |
| Ruling Date: Sept. 13, 2023 |
N335220: The tariff classification of a sandwich container and water bottle from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Items: A sandwich container and a water bottle packaged together for retail sale. Both items are safe for food and drink contact. The purple sandwich container and lid are made of 100% polypropylene. Both the container and lid are shaped like a slice of bread. The red water bottle has a tapered cylindrical shape with a flat bottom. The water bottle has a body, a twist-off lid, and a pull-top drink spout. The body of the water bottle is made of 100% polyethylene terephthalate. The lid and drink spout are made of 100% polypropylene. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2023 |