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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N321154: The tariff classification of “shadow boxes” from China
| HTS: 4911.91.3000, free, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other; Lithographs on paper or paperboard: Over 0.51 mm in thickness.” |
| Item: The “Teacher Shadow Box,” a decorative display item that is essentially a framed wooden plaque bearing a message for a teacher. The shadow box is constructed of medium density fiberboard (MDF) and measures 5 inches square by 1 inch deep. Glued to the inside of the box is a piece of paper lithographically printed with words and designs. |
| Reason: The printed aspect imparts the essential character to the shadow boxes, and they are classifiable in heading 4911. The printed elements contain more than mere text. The colorful images of the apple, pencil, floral wreath etc. that supplement the words are visually important enough to render them under the category of “pictures and designs” within subheading 4911.91. Additional US Note 1 to Chapter 49 states, “For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.” Since the paper has been glued to the MDF, CBP considers it permanently mounted and takes the combined thickness of the paper and the MDF, which is over 0.51 mm. |
| Ruling Date: Aug. 31, 2021 |
N321058: The tariff classification of a portable monitor from China
| HTS: 8528.52.0000, free, “Monitors and projectors not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471.” |
| Item: A portable display monitor that collapses and expands so it can be used anywhere. The 24-inch, HD, battery-powered display monitor contains speakers and is designed for a mobile lifestyle. Once the monitor is on, it can receive data from an external source, process, and convert that data into a physical output command to display the image onto its screen. Additionally, it contains HDMI and USB connectors that allow it to directly connect to an automatic data processing machine and video sources. |
| Reason: N/A |
| Ruling Date: Aug. 30, 2021 |
N321010: The tariff classification and status under the United States-Mexico-Canada Trade Agreement (USMCA) of artwork created in Canada on aluminum alloy sheet from China
| HTS: 8306.29.0000, free, “Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other.” |
| FTA: Qualifies for USMCA treatment |
| Item: Artwork created in Canada on sheets of aluminum alloy imported from China. The aluminum sheets are manufactured in China with a high-quality casting process with an alloy grade of 5052 H32 under the ASTM B209 standard. They are used as the medium to create artwork, drawings and paintings. The end user is buying a piece of art that can be hung on walls or can be used as decoration on bathrooms, walls, and any interior section of a house, building or office. The artwork is created by Canadian airbrush artist Kevin Wilson, whose art has been displayed at art galleries in Edmonton, Alberta, and Lahaina, Hawaii. The artist hand grinds, hand paints, modifies, cuts and/or paints on the aluminum sheet to create the final artwork. |
| Reason: Since the non-originating ingredient, the aluminum sheet, is classified in a chapter other than from chapter 8306 or 8307 the USMCA tariff shift rule is met. |
| Ruling Date: Aug. 27, 2021 |
N321104: The tariff classification of a “Kickball Set” from China
| HTS: 9506.99.6080, 4%, “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A kickball set consisting of a 15" inflatable kickball, an 8.5” inflatable kickball, 4 square foldable “bases” and a plastic hand-held air pump. The set is designed to be used outdoors for organized play such as a sport. |
| Reason: The merchandise at issue is of the same class or kind of merchandise properly classified as outdoor games under subheading 9506. |
| Ruling Date: Aug. 27, 2021 |
N321105: The tariff classification of an air rocket kit from China
| HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Item: An air rocket kit that includes three plastic reusable rockets, each with an ethylene-vinyl acetate foam head and tail fin, a 4-foot tall launch pad, and a hand-held remote control. The rockets are propelled by up to 120 pounds per square inch of compressed air and can soar over 250 feet. The internal portion of the platform contains a printed circuit board, a safety tip-over switch, a nylon compressed air chamber with an inlet air valve, an exhaust electronic solenoid valve, and a safety pressure relief valve. The air is delivered into the chamber via a bicycle air pump that attaches to the inlet valve (bicycle pump not included with the kit). The launch is activated by the remote control, which houses a printed circuit board and is powered by four AAA batteries. The kit is principally designed for the amusement of children 14 years of age and older. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2021 |
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.” Secondary classification: 9903.88.15, 7.5%. |
| Item: The Reusable Level 1 Medical Gown, 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, Harmonized Tariff Schedule of the United States, states that garments that 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 |
N315828: The classification of a folding workbench from China
| HTS: 9403.70.4031, free, “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.” Secondary classification: 9903.88.04, 25%. |
| Item: A folding workbench with a reinforced plastic surface and four foldout steel legs actuated by a steel locking mechanism that doubles as a carrying handle. The tabletop has 4 slots and 17 dog holes to facilitate material handling and clamping. Four plastic dogs (pegs) are included. With the legs extended, the table measures 850 mm (W) x 605 mm (D) x 800 mm (H). |
| Reason: The foldable workbenches are within the meaning of furniture as defined by the ENs to Chapter 94 of the HTSUS. Because the subject workbench is composed of different materials (plastic and steel), it is considered a composite good for tariff purposes. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. The essential character of the workbench is imparted by the reinforced plastic tabletop. |
| Ruling Date: Nov. 23, 2020 |