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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N319193: The tariff classification of pajamas from Guatemala and/or El Salvador
| HTS: Set: 6207.21.0010, 8.9%, "Men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s. Separate style number: 6207.91.3010, 6.1%, "Men’s or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear." |
| FTA: Qualifies for CAFTA-DR |
| Item: Men’s pajamas constructed from 100 percent cotton, woven fabric that has two or more colors in the warp and/or filling. The pajamas will be imported either as a set or as a separate style number in uneven numbers. |
| Reason: N/A |
| Ruling Date: June 1, 2021 |
N319271: The tariff classification of footwear from China
| HTS: 6402.91.9035, 20%, other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other : other: other: valued over $12.00/pair: other: for men: other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, closed toe/closed heel, high-top style shoe that covers the ankle. The external surface area of the upper consists of solid and perforated polyurethane rubber/plastic pieces that are stitched together. The shoe has laces threaded through five pairs of eyelets as a means of closure. The rubber or plastics outer sole overlaps the upper by the requisite 1/4 of an inch, thereby constituting a foxing-like band. The outer sole has some leather fibers flocked onto the external surface that is in contact with the ground |
| Reason: The flocking on the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. |
| Ruling Date: June 1, 2021 |
N319287: The tariff classification of footwear from China
| HTS: 6402.99.9005, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like.".Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, closed toe/closed heel, lace-up, sneaker. It does not cover the ankle. The external surface area of the upper is 100 percent polyurethane rubber/plastics material. The rubber/plastics outer sole has a foxing-like band. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. |
| Reason: The flocking is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. |
| Ruling Date: June 1, 2021 |
N319288: The tariff classification of footwear from China
| HTS: 6402.99.9005, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, and the like." Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, closed toe/closed heel, sneaker. It does not cover the ankle. The external surface area of the upper is predominantly polyurethane rubber/plastics. Laces threaded through six metal eyelets on each side of the tongue provide a secure means of closure. The shoe has a rubber/plastics toe bumper and a foxing-like band. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. |
| Reason: The leather flocking on the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. |
| Ruling Date: June 1, 2021 |
N319302: The tariff classification of “SEALANT COMPOUND ELECTRICAL SCOTCHKOTE 15 OZ” from India
| HTS: 3214.10.0020, "3.7%, Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other." |
| Item: A sealant used for moisture proofing wire connections. It is a fast-drying sealant and bonding agent for joints wrapped with plastic electrical tape. The Safety Data Sheet indicates that this sealant is a brown liquid, with a solvent odor, which is composed of acetone and a mixture of several other substances. |
| Reason: N/A |
| Ruling Date: June 1, 2021 |
N319326: The tariff classification and country of origin of an electric scooter
| HTS: (1) E500: 8711.60.0090, free, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other." (2) E250: 8711.60.0050, free, “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." |
| Origin: Vietnam |
| Item: Two models of the Unagi Electric Scooter. The first, model E500, is equipped with two 250W motors, for a total wattage of 500W. The second model, E250, is equipped with a single 250W motor. While the scooters will be ultimately assembled in China, the scooter frame will be made in Vietnam. |
| Reason: The frame, which in this case is a product of Vietnam, is the part of the scooter that imparts its “essence”. Based on the information provided, the culmination of production processes performed in China to the Vietnamese frame does not substantially transform the frame. Accordingly, the merchandise will remain a product of Vietnam, and the Section 301 measures will not apply. |
| Ruling Date: June 1, 2021 |
N319594: The tariff classification of books from China
| HTS: 4901.99.0070, free, “Printed books…Other…hardbound books." Secondary classification: 9903.88.15, 7.5%. |
| Item: A series of books categorized as “Fill-in-the-love.” In the series are individual books titled “What I Love About Mom,” “What I Love About Us,” “Why I’m Crushing on You,” etc. Each hardcover book measures 4.5” x 3.25” and contains 112 pages. Each page has a sentence with a blank for the purchaser to fill in, such as, “You have the greatest taste in (blank),” and “I’m kind of obsessed with your (blank).” After completing the pages, the purchaser may choose to gift the book to the appropriate recipient. |
| Reason: N/A |
| Ruling Date: June 1, 2021 |
N319652: The tariff classification of a porcelain ceramic vase from China
| HTS: 6913.10.5000, free, “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A decorative vase made of porcelain ceramic. It measures approximately 6.7 inches high by 3.75 inches in diameter at its base, by 4.75 inches in diameter at the top. It is cylindrical-shaped with a round bottom and has two handles on each side of the vase. It is cream in color and features a floral pattern with the single letter monogram “B” printed in the center. |
| Reason: N/A |
| Ruling Date: June 1, 2021 |
N319686: The tariff classification of the “Light Up LED Cornhole Game” from China
| HTS: 9504.90.9080, free, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A cornhole game consisting of two MDF wood target boards, each measuring 35" by 23", and eight sand filled polyester beanbags (four for each game board). Each board features one target hole rimmed with battery operated LED lights to accentuate the target. The game can be played by 2 or more players or in teams. Players score points by tossing the bean bags on the board or into the hole. The game is designed for both indoor and outdoor play. |
| Reason: There is no one item in heading 2008 that imparts the essential character by bulk, quantity, weight or value. Therefore, each is product classified in the subheading occurring last in the tariff schedule. |
| Ruling Date: June 1, 2021 |
N319719: The tariff classification of a decorative wooden sign from China
| HTS: 4911.91.4040, free, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other; Other; Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A reversible, decorative sign made of medium density fiberboard (MDF). It measures 18” long x 2” high x 18mm thick and can stand on its own. On one side are the words “Happy Easter” with the image of rabbits and decorated Easter eggs. On the reverse side are the words “Carrot Patch” decorated with several carrots and a gingham pattern. The designs have been offset printed onto paper and then laminated to the MDF. |
| Reason: The item is not an ornament of wood because the printed words and designs on the rectangular sign represent the essential nature and use of the signs. The MDF is merely acting as the medium onto which the printed designs are adhered; the MDF’s simple, basic shape and appearance add little to the overall decorative appeal. Although the “Happy Easter” side represents a festive motif potentially classifiable in heading 9505, the “Carrot Patch” side can be displayed year-round and, therefore, is the more versatile side that will confer the essential character of this sign. |
| Ruling Date: June 1, 2021 |