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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N319933: The tariff classification of a pet toy from China
| HTS: 8479.89.9499, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. Secondary classification: 9903.88.03, 25%. |
| Item: An interactive toy for cats, the Ribbon Teaser operates by 3 AAA batteries. Once activated, the motorized system winds and unwinds the thread along the wand, which makes the ribbon attachment twirl up and down. The cat toy can be attached to a cat tree or table by hook and loop. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N319975: The tariff classification of a corkboard wall decoration from China
| HTS: 4504.90.0000, free, "Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Other." Secondary classification: 9903.88.03, 25%. |
| Item: A corkboard marketed for hanging and display of items in the home. The corkboard consists of seven equal, evenly-spaced horizontally-oriented boards which appear to each measure approximately 1” to 2” wide. The boards are secured onto two vertically-oriented, medium density fiberboard (MDF) strips. A metal hanger fitting is attached to the top end of each of the vertical strips. The horizontal boards are constructed of 9mm-thick medium density fiberboard overlaid with a 6mm-thick layer of agglomerated cork. The item is sold with four pushpins, which anchor into the cork layer. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N320079: The tariff classification of a RoadLoft Minivan Camper Conversion Kit from Canada
| HTS: 9403.60.8081, free, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: A Camper Conversion Kit made of poplar plywood and designed to temporarily transform a Chrysler Pacifica into a camper van. The kit consists of a satin finished bedframe that holds a sectional high-density polyurethane foam mattress measuring 80" (L) x 48" (W) x 2.5" (H), above, and slide-out storage below. The storage comprises multiple storage bins and drawers and a pull-out kitchen with space for a pull-out 2-burner stove (not included), a pull-out sink with an integrated cutting board, and drawers for kitchen implements, food storage, etc. A dining table with two bench seats is also included. The conversion kit can be configured for use either with or without the Pacifica’s mid-row seats. |
| Reason: The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. |
| Ruling Date: June 23, 2021 |
N320093: The tariff classification of a Hexagon-Shaped Wooden Shelf from China
| HTS: 9403.60.8081, free, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A wall-hanging hexagon-shaped solid wood shelf available in various sizes ranging from 12" to 18" wide and that all are 3.5" deep. The shelf comes stained, has a keyhole on the back for hanging, and is made in China. |
| Reason: A reading of HTSUS Legal Note 2 (including 2(a) and 2(b)) to Chapter 94 provides, at 2, that the articles (other than parts) referred to in headings 9401 to 9403 are classified in those headings only if they are designed for placing on the floor or ground. At 2(a) and 2(b), however, the following articles are classified in headings 9401 to 9403 even if they are designed to be hung, to be affixed to the wall or to stand one on the other: 2(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2(b) Seats and beds. The subject hexagon-shaped shelf is within the meaning of furniture as defined by HTSUS Legal Note 2 to Chapter 94. |
| Ruling Date: June 23, 2021 |
N319739: The tariff classification of tapered silicone plugs from China
| HTS: 3923.50.0000, 5.3%, "Stoppers, lids, caps and other closures, of plastics." Secondary classification: 9903.88.03, 25%. |
| Item: Tapered silicone hole plugs, imported in a variety of sizes ranging from 9/16” to 1 1/4”. The plugs are manufactured from natural silicone. They will be sold to utility and communication providers for use in composite fiberglass utility poles. When utility poles are manufactured standard holes are drilled to allow for the insertion of pole steps. All of the holes may not be utilized, therefore the silicone hole plugs are included with the poles to allow for these holes to be plugged until needed. They are also sold to customers for use on previously installed poles. |
| Reason: Note 4 to Chapter 40, HTSUS, describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Polymers that do not meet that definition are classifiable as plastics of chapter 39 and not as rubber of chapter 40. Silicone is not unsaturated and not cross-linkable with sulfur, and thus is considered to be of plastics for tariff classification purposes. |
| Ruling Date: June 22, 2021 |
N320029: The tariff classification of a towel and a children’s cover-up from China
| HTS: (1) 6302.60.0020, 9.1%, “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” Secondary classification: 9903.88.15, 7.5%. (2) 6208.91.1020, 7.5%, “Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Bathrobes, dressing gowns and similar articles: Girls’.” Secondary classification: 9903.88.15, 7.5%. |
| Item: (1) a towel made from 100 percent cotton jacquard woven terry toweling. The towel measures 16 x 48 inches and is hemmed on all four sides. The towel is woven in a dot design and the words “THINK HAPPY BE HAPPY.” It is marketed as a workout towel for use in the home, at the gym or yoga studio or while engaging in other athletic activities and is sold as a 2-pack; (2) A child’s hooded cover-up made from 100 percent cotton woven pile fabric. One side of the cover-up is velour (sheared pile) while the reverse side has terry loops. The velour side which provides the outer surface of the garment is printed with a dinosaur design. The cover-up has hemmed edges and measures 24 x 46 inches in size. There is an oval shaped opening cut out in the center of the rectangular shaped garment and a self fabric hood is sewed around the opening. The child inserts her head through the opening allowing the fabric to drape over the front and the back of her body. The sides of the cover-up are completely open. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N319771: The tariff classification of lithium-ion pouch cells and battery modules from Germany and China
| HTS: 8507.90.8000, 3.4%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Parts: Other.” Secondary classification: 9903.88.01, 25%. |
| Item: A rechargeable lithium-ion battery pouch cell with a nominal voltage of 3.7 V and a nominal capacity of 74 Ah, of a proprietary design for installation solely in a Farasis battery module that has specific interfaces and a specialized battery management system. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |
N319849: The tariff classification of a robotic vacuum cleaner from China
| HTS: 8508.11.0000, free, "Vacuum cleaners, parts thereof: With a self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l." Secondary classification: 9903.88.03, 25%. |
| Item: A Wi-Fi connected vacuum robotic vacuum cleaner used to clean floors. The vacuum cleaner is for household use. It features a cleaning system allowing the vacuum cleaner to loosen, lift and suction dirt, dust and hair from hard floors and carpet. The vacuum cleaner consists of a round housing measuring approximately 350 mm in diameter and 96 mm in height with a self-contained electric motor and water tank inside. It has a mop cloth affixed to the mop cloth mount which will be vibrated by brushless motor. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |
N319872: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of women’s knit sports bra from Lesotho
| HTS: 6212.10.9020, 16.9%, “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” Secondary classification: 9819.11.12, free, "Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive." |
| Item: A knit sports bra that is 2-ply constructed of 89% polyester 11% spandex fabric. The bra features approximately 1 ¼-inch wide shoulder straps, a front v-neckline, straps that crisscross in the back with multiple strips, and an approximately 1-inch covered elasticized bottom band. There is a small opening on each side for removable covered foam bra pads. Foreign fabric is exported in rolls to Lesotho for cutting and assembly. Elastic strip of 60% polyester 40% rubber is exported in rolls to Lesotho for cutting to length to form the bottom band of the bra. Foreign sewing thread and labels will be exported to Lesotho. Their combined value does not exceed 25% of the cost of all components of the bra. Foreign-formed bra pads (already cut to shape and finished) will be exported to Lesotho. They will be placed in the small openings inside the bra. The garments are exported directly from Lesotho to the United States. |
| Reason. The garment is wholly assembled in Lesotho, which is a designated lesser developed beneficiary sub-Saharan African country (LDBC). The findings or trimmings of foreign origin do not exceed 25 percent of the cost of the components of the assembled article. |
| Ruling Date: June 22, 2021 |
N319955: The tariff classification of the “Kids Cards” card games 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: Four cards games, Old Maid, Go Fish, Crazy Eights and Hearts. These are classic card games designed for children. Each of these games is a contest between two or more players involving skill or chance. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |