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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N320277: The tariff classification of a men’s jacket from China
| HTS: (1) If the jacket passes the water resistant test as specified in HTSUS, Chapter 62: 6201.93.6000, 7.1%, “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Water resistant." (2) If the jacket doesn't pass the water resistant test: 6201.93.6511, 27.7%, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Men’s." |
| Item: A men’s jacket constructed from 100% nylon woven fabric treated with a durable water repellent. The partially lined garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood, which is fitted with a drawcord. The garment also includes an inner storm flap, long sleeves with elastic cuffs, zippered pockets below the waist, and a hem bound with elastic. Reflective sponsor logos are applied to the front chest, back, and sleeve. |
| Reason: The importer provided documentation, that states the garment is water resistant in accordance with AATCC Test Method 35 per the requirements of HTSUS, Chapter 62, Additional U.S. Note 2. CBP hasn't confirmed the results in our own laboratory, but the CBP officer handling the transaction may choose to do so at the time of importation. |
| Ruling Date: July 13, 2021 |
N320417: The tariff classification of a costume from China
| HTS: 6114.30.3054,14.9%, "Other, garments, knitted or crocheted: of man-made fibers; other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." Secondar subheading 9903.88.15. |
| Item: A unisex child’s well-made costume set consisting of a jumpsuit and pair of glovettes. Both items are constructed from 100% polyester knit fabric. The jumpsuit is sleeveless and features a back zipper closure, hemmed leg openings, and a sequin motif over felt on the front of the garment. The glovettes feature a sequin motif over felt. The essential character of the set is imparted by the jumpsuit. |
| Reason: N/A |
| Ruling Date: July 13, 2021 |
N318903: The tariff classification of five decorative glass bottles from China
| HTS: 7013.99.4090, 38%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Valued not over $0.30 each." |
| Item: The “Mini Glass Screw Bottles” consists of two clear glass bottles with metal screw on caps. The “Mini Glass Cork Bottles” consists of three clear glass bottles with removable cork stoppers. They are both packaged in a plastic bag connected to a cardboard hang tag. The two clear glass bottles with metal screw on caps measure approximately 1.87 inches high by .7 inches in diameter, and 2.56 inches high by .9 inches in diameter. The three clear glass bottles with cork stoppers measure approximately .95 inches high by .7 inches in diameter, 1.58 inches high by .7 inches in diameter, and 2.17 inches high by .8 inches diameter. The glass bottles are sold in retail stores and online and are used to store small quantities of craft supplies such as beads, glitter, sand, tiny trinkets, accessories, and as wedding and baby shower favors. From the information you provided, the bottles are individually valued at less than 30 cents each. |
| Reason: The “Mini Glass Screw Bottles and Mini Glass Cork Bottles” are a composite good comprised of different materials that are classifiable in different headings (glass, cork, and metal). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of these items. |
| Ruling Date: July 12, 2021 |
N320027: The tariff classification of “3525-SPRAY-CHALK-CAN-ART” from China
| HTS: 3213.90.0000, 3.4%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other." Secondary subheading 9903.88.03 |
| Item: Retail-ready, 3-ounce spray cans in various colors. This product washes off with warm soapy water and is intended to be used by children ages 6 and above by spraying the various colors onto driveways, sidewalks, and grass. The provided image of the spray can label indicates that this product is composed of talc, water, dimethyl ether, ethanol, and pigments. |
| Reason: N/A |
| Ruling Date: July 12, 2021 |
N320052: The tariff classification of footwear from China
| HTS: 6402.91.9065, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other." |
| Item: A woman’s, closed toe/closed heel fashion boot. The boot measures approximately 9 inches tall and covers the ankle. The external surface area of the upper is comprised of less than 90 percent polyurethane rubber/plastics including accessories or reinforcements. There is elastic gore on the lateral side, a functional slide fastener on the medial side, and a pull tab at the topline. It is decorated with 3 metal chains, considered accessories or reinforcements, that are attached on either side and draped around the heel. The boot is lined with a thin textile material and is not considered protective. The rubber/plastics lug outer sole has a sewn-on welt and a lug heel that measures 1 ¾ inches high. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. However, the application is not sufficient to be considered composition leather. The F.O.B. value is $16.95 per pair. |
| Reason: N/A |
| Ruling Date: July 12, 2021 |
N320053: The tariff classification of footwear from China
| HTS: 6402.91.4050, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other." |
| Item: A woman’s, closed toe/closed heel fashion boot. The boot measures approximately 8 ¼ inches tall and covers the ankle. The external surface area of the upper consists of over 90 percent polyurethane rubber/plastics. A textile lace is threaded over a separate tongue through 7 pairs of metal eyelets. The upper end of the lateral eye stay becomes a buckled strap that extends over a non-functional slide fastener. The lower end of the lateral eye stay becomes a buckled strap at the side of the foot. There is functional zipper on the medial side. A nylon strip is sewn up the back and forms a pull tab at the top. A rubber/plastics welt is sewn to the perimeter where the upper meets the outer sole. The thick rubber/plastics lug outer sole measures 1 ¼ inches high and has some leather fibers flocked onto the external surface in contact with the ground. The leather application is not sufficient to be considered composition leather. The boot is lined but it is not considered protective. The F.O.B. value is $16.00 per pair. |
| Reason: N/A |
| Ruling Date: July 12, 2021 |
N320055: The tariff classification of footwear from China
| HTS: 6402.91.4050, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other." |
| Item: A woman’s, closed toe/closed heel, tall boot. The boot measures approximately 16 inches high and covers the ankle but not the knee. Functional stitching holds the components of the upper together. The external surface area of the upper is over 90 percent polyurethane rubber/plastics. A textile lace is threaded over a separate tongue through 20 pairs of metal eyelets. There is also a functional slide fastener on the medial side and a welt around the juncture where the upper and outer sole unit meet. The rubber/plastics lug outer sole has leather fibers flocked onto the external surface in contact with the ground. The boot is lined but it is not considered protective. There is no metal toe cap. The F.O.B. value is $19.00 per pair. |
| Reason: N/A |
| Ruling Date: July 12, 2021 |
N320056: The tariff classification of footwear from China
| HTS: 6402.91.4050, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other." |
| Item: A woman’s, closed toe/closed heel fashion boot. The boot measures approximately 8 1/2 inches high and covers the ankle. The constituent material of the upper is rubber/plastics. The external surface area of the upper consists of rubber/plastics glitter that completely obscures the material underneath. A lace is threaded, over the separately attached tongue, through 7 pairs of metal eyelets on each side. The shoe features a functional slide fastener on the medial side and a textile fabric pull tab at the topline. The lug outer sole measures approximately 2 inches tall at its highest point. The rubber/plastics outer sole has some leather fibers flocked onto the external surface that is in contact with the ground. The boot has a thin textile lining that is not considered protective. There is no metal toe cap. The F.O.B. value is $16.50 per pair. |
| Reason: N/A |
| Ruling Date: July 12, 2021 |
N320094: The country of origin of a hand stamping kit
| Origin: The subject Ergo Angle Hammer, large steel block, stamp enamel marker, stamp straight tape, stamp sticker guides, 3D aluminum rectangle stamping blanks, aluminum bracelet blank, zinc plated split rings and plastic storage case for stamp shanks should be marked to indicate that the country of origin is China. The Taiwanese steel stamping shanks that will be inserted in the slots of the plastic storage case in Taiwan should be marked to indicate that the country of origin is Taiwan. |
| Item: Hand stamping kit. The components that comprise the kit include an Ergo Angle Hammer, a large steel block, a stamp enamel marker, stamp straight tape, stamp sticker guides, 3D aluminum rectangle stamping blanks, an aluminum bracelet blank, zinc plated split rings, a plastic storage case for stamp shanks, and steel stamping shanks. The hammer, steel block, enamel marker, tape, sticker guides, aluminum rectangle blanks, aluminum bracelet blank, split rings and empty plastic storage case are manufactured in China. These components will be packed in a color box that will eventually be sold as EKIT3S. Three color boxes will then be packed into a master carton and will be shipped to Taiwan. The steel stamping shanks will be manufactured in Taiwan and inserted in the slots of the plastic storage case. The Taiwan supplier will complete the kit by putting the plastic storage case back into the color box. The color box will be sealed with a sticker. All the components are packed in a single package ready for retail sale in Taiwan. Three color boxes will be put into a master carton for shipping to the United States. |
| Reason: The packing process performed in Taiwan which includes placing the plastic storage case with stamping shanks back into the color box packed with Chinese components and sealing the color box with a sticker is not complex. The various items in the hand stamping kit, although packaged together, do not lose their separate identities. Therefore, each item in the kit maintains its country of origin. Based on the facts presented, in the opinion of our office, the country of origin of the Ergo Angle Hammer, large steel block, stamp enamel marker, stamp straight tape, stamp sticker guides, 3D aluminum rectangle stamping blanks, aluminum bracelet blank, zinc plated split rings and plastic storage case for stamp shanks will be China, and the country of origin for the steel stamping shanks will be Taiwan. |
| Ruling Date: July 12, 2021 |
N320095: The tariff classification of a specialized elbow with a NIVO port from China
| HTS: 9019.20.0000, Free, "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof." and eligible for classification under 9817.00.96, which applies to "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article." |
| Item: A snap-type plastic elbow with a safety valve and a NIVO (Non-Invasive Ventilator Outlet) port covered by a port cap. Based on the brochure, the elbow is a part of an AF541 mask (oro-nasal mask). The brochure indicates that the elbow is both an entrainment elbow (EE) and a nebulizer elbow (NE). |
| Reason: The devices are “specifically designed” for individuals with profound chronic breathing issues and are similar products previously ruled to be eligible for classification in 9817.00.96. |
| Ruling Date: July 12, 2021 |