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:
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N319090: The tariff classification of an infant hat from China
| 6505.00.1515, 7.9%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of cotton, flax or both: Knitted: Of cotton: For babies.” Secondary subheading: 9903.88.03, 25%. |
| Item: An infant beanie constructed of 95% cotton and 5% spandex knit fabric. The beanie is adjustable and features polyurethane foam in the back of the head to prevent flat head syndrome. The beanie also features silicon dots on the inside fabric to prevent slippage. |
| Reason: N/A |
| Ruling Date: May 4, 2021 |
N319039: The tariff classification of a child’s novelty briefcase from China
| HTS: 4202.12.8130, 17.6%, “Attached cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, of man-made fibers, briefcases and similar containers.” Secondary classification: 9903.88.03, 25%. |
| Item: A child’s carry case akin to a briefcase, intended to provide storage, protection, portability, and transportation to a tablet device, books, or other related personal effects. It has two handles and a zippered closure at the top. The exterior surface is made up of 100% polyester textile material. |
| Reason: N/A |
| Ruling Date: May 4, 2021 |
N318808: The tariff classification of footwear from China
| HTS: Neoprene boots: 6401.92.9060, 37.5%. Secondary classification: 9903.88.15, 7.5%; Closed-toe, open-heel slipper: 6404.19.3715, 12.5%. Closed-toe, closed-heel slipper with upper of vegetable materials: 6404.19.5215, 7.5%. Closed-toe, closed-heel slipper with upper of fleece: 6404.19.5715, 12.5%. |
| Item: Neoprene boots; a men’s closed toe/open heel, below-the-ankle slipper; a closed-toe, closed-heel slipper with an upper made of 100% vegetable textile materials; closed-heel slipper with an upper made of 100% fleece |
| Reason: The slippers meet the definition of a “house slipper” as described in chapter 64, statistical note 1(d). |
| Ruling Date: May 3, 2021 |
N318810: The tariff classification of footwear from China
| HTS: 6404.19.3760, 12.5%, 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: Footwear with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women. |
| Item: A women’s, open-toe/open-heel, thong sandal. The “V” shaped upper consists of 100 polyester textile straps. The straps are secured to the flat outer sole between the first and second toes and on the sides of the foot. The ethylene-vinyl acetate rubber/plastics outer sole has a very thin application of non-durable textile material on the surface in contact with the ground. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |
N318827: The tariff classification of child’s novelty handbag from China
| HTS: 4202.22.8100, 17.6%, Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. Secondary classification: 9903.88.03, 25%. |
| Item: A child’s novelty handbag constructed of plush 100% polyester textile material. It is a utilitarian article that provides the useful functions of organizing, storing, protecting, and transporting a child’s small personal effects. The top opening measures approximately 7.5" by 3.5". The front panel is made-up to emulate a bunny. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |
N318828: The tariff classification of child’s novelty handbag from China
| HTS: 4202.22.8100, 17.6%, Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. Secondary classification: 9903.88.03, 25%. |
| Item: A child’s novelty handbag constructed of plush 100% polyester textile material. It is a utilitarian article that provides the useful functions of organizing, storing, protecting, and transporting a child’s small personal effects. The front panel is made-up to emulate a baby chick. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |
N318799: The tariff classification of footwear from Vietnam
| HTS: 6403.99.9031, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other." |
| Item: A women’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is 60% cow leather with the remaining balance consisting of rubber/plastics materials. The upper of this style has an athletic appearance that includes a functional lace closure that utilizes 6 eyelets on both sides of the tongue. It is decorated with rubber/plastic glitter on the lateral side of the shoe and a textile pull tab at the back. The thick, heavy, nonflexible, rubber/plastic outer sole unit is atypical of an athletic shoe. It is molded to have an approximately ½-inch platform under the forefoot and heel that comes in contact with the ground and leaves an approximately 2 ½-inch wide gap under the midfoot. The shoe has negligible underfoot cushioning and would not be considered athletic footwear. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |
N318829: The tariff classification of child’s novelty handbag from China
| HTS: 4202.22.8100, 17.6%, “Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. Secondary classification: 9903.88.03, 25%.” |
| Item: A child’s novelty handbag constructed of plush 100% polyester textile material. It is a utilitarian article that provides the useful functions of organizing, storing, protecting, and transporting a child’s small personal effects. The front panel is made-up to emulate jack-o-lantern. The article of a durable construction and suitable for repetitive use. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |
N318830: The tariff classification of child’s novelty tote bag from China
| HTS: 4202.92.3131, 17.6%, “Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers.” Secondary classification: 9903.88.03, 25%. |
| Item: A child’s novelty tote bag constructed of 100% polyester textile material. It is a utilitarian article that provides the useful functions of organizing, storing, protecting and transporting a child’s personal effects such as food, candy or clothing. The article of a durable construction and suitable for repetitive use. It features two handles and measures approximately 10.75" H x 8.5" W. The front panel depicts the face of a monster. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |
N318937: The tariff classification of cushion covers from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Item: Cushion covers that fit over three different sized cushions. When stacked, the covered cushions provide seating for a child. The cushion covers are made of 90% polyester and 10% nylon woven chenille fabric backed with a 100% polyester fabric. The covers will be assembled over the foam cushions after importation into the United States. The covers are removable and are intended to be laundered, as necessary. |
| Reason: N/A |
| Ruling Date: May 3, 2021 |