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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N320832: The tariff classification of footwear from China and Taiwan
HTS: 6402.99.3165, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women." (2) 6402.99.4960, 37.5%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; other: other: for women." Secondary classification: 9903.88.15, 7.5%. |
Item: (1) Ice cleats worn over other footwear that, do not cover the ankle, and are designed to avoid sliding on slippery surfaces like snow and ice. The unisex styles have uppers and outer soles that consist of more than 90 percent rubber or plastics to hold various configurations and numbers of steel or tungsten protrusions. The rubber/plastic stretches over the front of the toes, the back of the heel, and covers most of the underfoot. They do not have foxing, or foxing-like, bands. (2) Identical ice cleats with two additional textile straps. The straps are designed to be attached to the cleats for a more secure fit. The straps have a hook and loop closure with built-in reflective bands. |
Reason: N/A |
Ruling Date: Aug. 13, 2021 |
N320540: The tariff classification of an acrylic copolymer from China
HTS: 3906.90.5000, 4.2%, "Acrylic polymers in primary forms: other: other: other.": Secondary classification: 9903.88.02, 25%. |
Item: An acrylic copolymer consisting of approximately 43 percent polymethyl methacrylate, 26 percent chlorinated polyethylene, 16 percent styrene, 8 percent butyl acrylate and 6 percent additives. The product will be imported as a white powder. It will be used as an additive in the production of polyvinyl compounds. |
Reason: N/A |
Ruling Date: Aug. 12, 2021 |
N320556: The tariff classification of bottles and pumps from South Korea
HTS, if imported in same shipment in equal quantities: (1) and (2) 8424.89.9000, 1.8%, "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other Appliances: Other. (3) and (4): 8424.20.1000, 2.9%, "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows." |
HTS, if not imported in the same shipment in equal quantities: (1) and (3): 8413.20.0000, free, "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19. (2) and (4): 3923.30.0090, 3%, "Articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: other." Plastic overcaps, when entered separate from the pump or in different quantities: 3923.50.0000, 5.3%, "Stoppers, lids, caps and other closures, of plastics." |
Item: Pump and bottle sets. (1) A lotion pump and (2) a lotion bottle or a non-printed bottle. (3) A fine mist pump and (4O) a fine mist bottle or a non-printed bottle. |
Reason: The pumps and the bottles, which are imported together in the same shipment and in the same quantities, would be regarded as comprising separate portions of either a lotion dispenser or a mist sprayer. Once imported, the pumps and bottles are assembled to each other to form lotion dispensing products or mist sprayers. Accordingly, the pumps and bottles are classified as unassembled lotion dispensers and unassembled mist sprayers in accordance with GRI 2(a). |
Ruling Date: Aug. 12, 2021 |
N320592: The tariff classification of nicotine lozenges from Italy
HTS: 2106.90.9898, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
Item: “Velo Nicotine Lozenges” containing isomalt, maltitol, sodium chloride, sucralose, nicotine, citric acid, flavour, Capol 570 C coating and water, gum arabic and glycerin. The nicotine lozenges are not marketed as nicotine replacement therapy products intended to assist tobacco use cessation. |
Reason: N/A |
Ruling Date: Aug. 12, 2021 |