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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N320065: The tariff classification of an artificial boxwood wreath from China
| HTS: 6702.10.4000, 3.4%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Other, including parts.” |
| Item: A 12-inch plastic boxwood wreath. The wreath consists of artificial boxwood made from injection molded plastic and a natural grapevine core. The leaves and stem segments are fitted together to form the wreath and then secured to the natural base with glue. |
| Reason: The green artificial foliage mostly obscures the grapevine core and would impart the essential character to the wreath. |
| Ruling Date: June 28, 2021 |
N319764: The tariff classification of a golf bag from China
| HTS: 4202.92.4500, 20%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other." Secondary classification: 9903.88.03, 25%. |
| Item: A golf bag constructed of textile material that is coated with plastic sheeting on the outer surface of the article. The bag is designed to provide storage, protection, portability, and organization to golf clubs and related accessories during travel and while golfing. At the time of importation, the golf bag is entirely sewn, including pockets, zippers, handles as well as a polypropylene tube sewn to the body. In addition, the rain hood is placed in the belly pocket and will not be sewn to the unfinished golf bag. A bottom disk, two divider inserts, and a strap will be imported separately. It can stand upright in its imported form. |
| Reason: The article has the essential character of a golf bag at the time of importation. The submitted article has clearly been manufactured to the point that it is undoubtedly intended to be, and is, a golf bag. The addition of features such straps, inserts, and a bottom disk does not diminish or negate the fact that the article is a golf bag, even if it requires the attachment of these components after importation. Moreover, minor assembly after importation does not change the essential character. |
| Ruling Date: June 25, 2021 |
N319923: The tariff classification of a seat protector from China
| HTS: 8708.99.8180, 2.5%, "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: An original car seat protector for an automobile, used with an infant or child safety seat. The upper part of the seat protector is made of Jersey fabric laminated to an ethylene-vinyl acetate (EVA) foam, while the lower part is made of polyester, laminated to a grippy polyvinyl chloride (PVC). The article is designed for use as a car accessory with a purpose of preventing damage to a car seat’s upholstery, including, but not limited to permanent indentations, depression damage, dirt and spills caused by an infant or child. |
| Reason: The subject article is not a part of a seat in that it is not permanently affixed to the frame of a seat. Further, the item is not an integral, constituent or component part required for a seat’s structure, support, or functionality. |
| Ruling Date: June 25, 2021 |
N319958: The tariff classification of gaming screen protectors from China
| HTS: 9504.50.0000, free, "Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” |
| Item: A screen protector made of glass that is specially designed and marketed for use with the Nintendo Switch video game system. This accessory will protect the system’s screen from scratches and other damage that may occur over time and use. |
| Reason: N/A |
| Ruling Date: June 25, 2021 |
N320028: The tariff classification of aluminum strip from Germany
| HTS: 7606.11.3060, 3%, "Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm: rectangular (including square): of aluminum, not alloyed: not clad: with a thickness of 6.3 mm or less. Secondary classification; 9903.85.01, 10%. |
| Item: Nonalloy aluminum strip. This rectangular strip comprises 99.999% aluminum and measures 0.5 mm in thickness and 310 mm in width. The strip has not been clad and will imported in coils. |
| Reason: N/A |
| Ruling Date: June 25, 2021 |
N320048: The tariff classification of steel sheet from Vietnam
| HTS: 7208.38.0015, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated: Other, in coils, not further worked than hot-rolled: Of a thickness of 3 mm or more but less than 4.75 mm: High-strength steel." Secondary classification: 9903.80.01, 25%. |
| Item: Hot-rolled steel sheet meeting EN 10025-2, Grade S275 Jr + Ar. Imported in coil form, this sheeting is available in three sizes: 3.81 mm X 1410 mm, 4.24 mm X 1524 mm and 4.52 mm X 1524 mm. As this material is stated to have a yield point over 355 MPa, it appears to meet the high-strength steel requirements set forth in Chapter 72, Additional U.S. Note 1(a). |
| Reason: N/A |
| Ruling Date: June 25, 2021 |
N320050: The tariff classification of steel buckets from China
| HTS: 7323.99.9080, 3.4%, “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other…Other.” |
| Item: Steel buckets are available in three sizes. The outer surfaces are all stamped with gourds and pumpkins and are whitewashed and textured to give an antique-style appearance. You have indicated that the buckets will be sold during the Fall/Harvest season. The items will be used to store various articles in the home. |
| Reason: These articles have a utility value as buckets and are thereby excluded from classification under subheading 8306.29.0000. |
| Ruling Date: June 25, 2021 |
N320075: Country of origin, trade agreement status and Section 301 applicability of a pocket coil mattress core
| HTS: 9404.29.9087 free, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of other materials: Other: Other: Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm." |
| FTA: Qualifies for USMCA |
| Origin: Mexico |
| Item: A pocket coil mattress core composed of as many as 800 coil springs individually encased in non-woven fabric, arranged in rows, bonded together in the form of a rectangular mattress core and covered top and bottom with non-woven fabric. The complete pocket coil mattress core measures 152.5 cm x 203.5 cm x 16 cm. In Mexico steel rod will be drawn into 13.5-gauge wire, formed and cut into individual springs, heat treated and tempered, encased in non-woven fabric, cut into rows of pocket springs, glued together in the form of a rectangle and covered, top and bottom, in non-woven fabric. The finished pocket coil mattress cores will be compressed into rolls and palletized for transportation. |
| Reason: The rule of origin for an article classified under this subheading is in GN 11(o)/94.6, HTSUS, which states “[a] change to subheadings 9404.10 through 9404.90 from any other chapter.” Since the three materials used to produce the pocket coil mattress core undergo the prescribed tariff shift in Mexico (rod of Chapter 72, non-woven fabric of Chapter 63, and adhesive of Chapter 35), their origin is immaterial. The tariff shift also satisfies the relevant 19 CFR 102 marking requirement. |
| Ruling Date: June 25, 2021 |
N319745: The tariff classification of coated woven polyester fabric from China
| HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty will be 7.5 percent ad valorem. Secondary classification: 9903.88.03, 25%. |
| Item: A coated woven fabric of yarns of different colors. This fabric is of woven construction and is composed of 100 percent polyester, of which 56 percent is staple fibers and 44 percent is textured filament fibers. The fabric has an acrylic latex backing. The sample weighs 715 g/m² and will be imported in approximately 56-inch widths. |
| Reason: The plastic coating is visible to the naked eye and would therefore be precluded from classification in heading 5515. |
| Ruling Date: June 24, 2021 |
N319763: The tariff classification of a golf bag from China
| HTS: 4202.92.4500, 20%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other." Secondary classification: 9903.88.03, 25%. |
| Item: A golf bag constructed of textile material that is coated with plastic sheeting on the outer surface of the article. The bag is designed to provide storage, protection, portability, and organization to golf clubs and related accessories during travel and while golfing. The bag has a top divider component attached and is completely capable of standing upright on its own. Straps, leg stands, and interior rods will be imported separately. At the time of importation, the golf bag is entirely sewn, including pockets, zippers, handles, steel wire, divider lining as well as a polypropylene bottom and the rain hood placed in the side pocket. At the time of importation the top is attached to the bottom via the divider lining, but the top is not yet riveted to the golf bag. |
| Reason: The article has the essential character of a golf bag at the time of importation. The submitted article has clearly been manufactured to the point that it is undoubtedly intended to be, and is, a golf bag. The addition of features such straps, legs and rods does not diminish or negate the fact that the article is a golf bag, even if it requires the attachement of these non-essential components after importation. Moreover, the minor assembly of riveting the top in place after importation does not change the essential character. |
| Ruling Date: June 24, 2021 |