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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N320534: The tariff classification of a unisex medical gown from China
| HTS: 6210.50.5555, 7.1%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Other." |
| Item: A unisex garment constructed from 100% polyester woven fabric visibly impregnated, coated, covered, or laminated with thermoplastic polyurethane (TPU) on the outside surface. The full-length gown features a crew neck and long sleeves with elasticized cuffs. The garment’s full back opening secures with ties at the neck and waist. |
| Reason: Chapter 62, Note 8 states that garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. |
| Ruling Date: Aug. 4, 2021 |
N320557: The country of origin of TFT-LCD modules
| Origin: Japan |
| Item:Thin Film Transistor (TFT) – Liquid Crystal Display (LCD) modules comprised of a TFT-LCD cell, polarizers, backlight, driver and control printed circuit board (PCB), and flexible PCB for connection. The finished modules will be incorporated into a wide variety of consumer display applications. The manufacturing process begins in Japan with the manufacture of the TFT-LCD cell. This process creates a sheet of TFT-LCD cells that will later be cut into individual cells. The sheet of cells is then sent to China where it is cut into individual cells. These cells are then bonded to the PCBA, which contains the driver and control circuitry, before the polarizers, backlight, and flexible connection PCBA is attached. The finished modules are then packaged for shipment to the U.S. |
| Reason: The completed TFT-LCD cell, regardless of when it is cut to size, imparts the essential functional component of the finished device. The complex manufacturing process performed in Japan renders the end-use of the cell predetermined, as it could not be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cell into a new and different article of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: Aug. 4, 2021 |
N320626: The tariff classification of wood fiber insulation from Germany
| HTS: (1) 4411.94.0060, free, "Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other: Of a density not exceeding 0.5 g/cm3: Other: Not mechanically worked or surface covered: Other." (2) 4411.94.0080, free, "Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other: Of a density not exceeding 0.5 g/cm3: Other: Other: Other." (3) 4421.99.9780, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: Three wood fiber insulation products. (1) Timber Board, constructed from softwood fiber that has been agglomerated with polymeric diphenylmethane diisocyanate (PMDI) adhesive and paraffin. The fiber mix is then pressed into a board with a density of 0.11-0.18 g/m3. The board is pressed into various thicknesses ranging from 1” to 10”. The board edges may be worked with a square cut, tongue and groove, or shiplap profile. The boards function as exterior wall insulation. (2) Timber Batt, constructed of wood fiber that is blended with polyester strands and treated with borate. The borate acts as a binder and flame retardant. The product is pressed into flexible boards and heated to yield a density of 0.05 g/m3. The board is pressed into various thicknesses ranging from 3”-7.25”. The product functions as a substitute for fiberglass or mineral batt insulations. (3) Timber Fill, which consists of loose wood fiber blended with borate. The TimberFill is used as a blow-in insulation material. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2021 |
N320523: The tariff classification of hanging kits from China
| HTS: (1) 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other…other." (2) 8302.50.0000, free, "Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal." |
| Item: (1) The Home Lightweight Decor Hanging Kit/Starter Decor Kit, consisting of 43 items including 28 picture hangers made of steel of varying sizes and holding capability, 6 small poster strips which are rubber tabs with adhesive on either side, 8 pieces of adhesive Velcro, and 1 plastic box to hold and package the kit. (2) Lightweight Hangers, consisting of 51 items including 6 decor pins made of steel and polystyrene, 6 picture clips made of steel and polystyrene, 20 push pins made of steel and polystyrene, 2 hooks made of steel and suction cups made of silicone rubber, 16 screw hooks made of nickel-plated steel, and 1 polyproline, six-cavity box to hold and package the kit. |
| Reason: (1) Since each hanging/holding component performs a similar function, they merit equal consideration. Therefore, the Home Lightweight Décor Hanging Kit/Starter Décor Kit is classified by application of GRI 3(c) according to its steel component. The Lightweight Hangers are classified by application of GRI 3(c) according to their metal component. |
| Ruling Date: Aug. 3, 2021 |
N320537: The tariff classification of the “TekyGo!” gaming system 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 video game system that includes a small trampoline, game console, sensor, remote control and power cord. The game console features plug and play connectivity to a television which enables the game to be displayed on the user’s television. The sensor underneath the trampoline will track the user's jumping activities in order to measure calories burned, activity time, and jump height, while they engage in various games designed to provide entertainment during fitness activities. There are currently over 20 games that can be played on the system, all of which are standalone (no interactions with other players). Further, this is a free gameplay system - it will be sold for use in the home and does not require coins, tokens, etc. for gameplay. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2021 |
N320622: The tariff classification of a storage box and battery tester from China.
| HTS: 9030.33.3800, free, “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: Other, without a recording device: Other." Secondary classification: 9903.88.01, 25%. |
| Item: A double-sided battery storage box made of molded plastic. The box includes a removable battery tester and holds various sized batteries, which are not included. The battery tester measures the battery power and displays Good, Low, or Replace. |
| Reason: The article has two components and neither of them imparts the essential character. As such, it will be classified pursuant to General Rule of Interpretation (GRI) 3(c) which states: When goods cannot be classified by referencing GRI 3 (a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: Aug. 3, 2021 |
N320623: The tariff classification of a whole-body vibration plate machine 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: A whole-body vibration plate with a removable seat used for seated and standing exercises. The product has 10 vibration settings, a control panel, two resistance bands, a remote control, a power cord, and 2 AAA batteries. It measures 24” x 14.5” x 5.5”, weighs 21.9 lbs. and supports up to 330 lbs. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2021 |
N320608: The tariff classification of baskets from China
| HTS: (1) Bamboo basket: 4602.11.0700, free, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of bamboo: Other baskets and bags, whether or not lined: Wickerwork." Secondary classification 9903.88.03, 25%. (2) Rattan basket: 4602.12.1400, free, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of rattan: Other baskets and bags, whether or not lined: Wickerwork." Secondary classification: 9903.88.03, 25%. |
| Item: An oblong basket measuring approximately 8 inches wide, 12 inches long and 6.25 inches high. An open, iron framework forms the top and bottom rims, one middle horizontal support, and six vertical supports. The bottom of the basket is Paulownia wood. The sides consist of 48 vertically placed bamboo or rattan rods (dowels), each measuring approximately 3.5 millimeters in diameter, that are spaced roughly .75 inches apart. Wire is used to secure the bamboo to the frame. Paper strips resembling raffia are wrapped around the top and bottom of the basket to conceal the wire and add a decorative effect. |
| Reason: The bamboo or rattan predominates by value and visual impact. The vertical bamboo and rattan rods also serve to contain whatever is placed in the basket, helping the basket function for its intended use. The essential character of the basket is provided by the bamboo or rattan, and the basket shall be classified accordingly. |
| Ruling Date: Aug. 2, 2021 |
N320340: The tariff classification of Pre-fried Frozen Cheese Sticks from Argentina
| HTS: Various subheadings of chapter 4, depending on the type of cheese and whether it is in or out of quota. |
| Item: Cheese sticks made using cheddar, provolone and mozzarella cheese |
| Reason: N/A |
| Ruling Date: July 30, 2021 |
N320336: The tariff classification of a leather strap, a metal clip, a textile strap, and a dust bag from China
| HTS: Separately classified, with the leather strap in heading 4205, the metal clip in heading 8308, and the dust bag and textile strap in heading 6307. |
| Item: A leather strap, a metal clip, and a dust bag |
| Reason: The articles are not considered to be a set for tariff purposes. |
| Ruling Date: July 29, 2021 |