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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N320964: The tariff classification of sandwich cookies from Canada
| HTS: 1905.31.0029, free, "Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa … sweet biscuits … frozen …. Other." |
| Item: Five varieties of biscuits composed of all-butter shortbread filled with all-butter buttercream |
| Reason: N/A |
| Ruling Date: Sept. 1, 2021 |
N320988: The tariff classification of Zinc Chloride Hydroxide Monohydrate (CAS Number 12167-79-2) from Italy
| HTS: 2827.39.6500, 1.6%, "Chlorides, chloride oxides and chloride hydroxides: Other chlorides: Other: Of zinc." |
| Item: Zinc chloride hydroxide monohydrate (CAS Number: 12167-79-2), a chemical compound intended for use in the production of deodorant |
| Reason: N/A |
| Ruling Date: Sept. 1, 2021 |
N321130: The tariff classification of a wheel speed sensor from India
| HTS: 8543.70.4500, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric syncros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: Other.” |
| Item: An automotive wheel speed sensor, which comprises multiple integrated circuit sensors enclosed within a plastic housing. The sensor acts as a transducer, in that it senses the change in a magnetic field, converts this to a digital signal, and sends this signal to another unit for interpretation. The subject sensor is meant to be placed within the wheel assembly of a vehicle in order to detect the speed of the wheel as well as road surface vibrations. This information is sent digitally to the vehicle’s Electronic Control Unit for use in the brake and road noise management systems. |
| Reason: The integrated sensor does not indicate the number of revolutions, speed, output, etc., per unit of time. Rather, the sensor detects the change in the magnetic field and then transmits a digital signal. As such, classification in heading 9029 would not be appropriate. |
| Ruling Date: Sept. 1, 2021 |
N321187: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-size clown costume consisting of a jumpsuit, mask and a separate collar. The jumpsuit is constructed with large loose straight stitching. The neckline features large, visible, loose overlock stitching and the large back opening has raw unfinished edges and is closed with small hook and loop tabs. The long sleeves and bottom leg openings have jagged cut, raw edges with narrow exposed elastic. |
| Reason: The flimsy man-made textile jumpsuit imparts the essential character. |
| Ruling Date: Sept. 1, 2021 |
N321190: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-size Viking costume consisting of an upper body garment which you refer to as a tunic top, gauntlet cuffs, a waist cinch, boot covers, a separate hood and helmet with horns. The upper body garment features a raw, unfinished neck with an unfinished, jagged cut patch of faux fur at the front neck. The garment also has short unfinished sleeves, a raw unfinished hem bottom and a detachable cape with raw edges attached by small hook and loop strips at the shoulders. |
| Reason: The upper body garment imparts the essential character. |
| Ruling Date: Sept. 1, 2021 |
N321192: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A toddler-size queen costume consisting of a dress, a long-sleeved overdress, crown and brooch. The flimsy man-made textile overdress features a single ply faux fur collar with large visible overlock stitching with a small hook and loop tab closure. The full front opening features large visible loose overlock stitching and is closed by a single small hook and loop tab. The back waist features a strip of exposed elastic, and the bottom hem is finished with large, visible, loose overlock stitching. The garment is constructed with long loose straight stitches. |
| Reason: The flimsy man-made overdress imparts the essential character. Although the overdress exhibits some minor styling features, such as pieced sleeves, it is not well made. |
| Ruling Date: Sept. 1, 2021 |
N320912: The tariff classification of a rigid plastic cooler from China
| HTS: 4202.12.2120, 20%, "Trunks, suitcases, and similar containers, with outer surface of plastics, structured, rigid on all sides." Secondary classification: 9903.88.03, 25%. |
| Item: A cooler made of linear low-density polyethylene (LLDPE) plastic. The cooler is constructed of molded plastics that is not covered or coated with another material on the outer surface. It is structured and rigid on all sides. The article features one top handle. It is designed to provide storage, protection, portability, and organization to food and beverages while traveling. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2020 |
N321091: 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 that is used for seated and standing exercises. The product has three pre-programmed modes: beginner, intermediate, and advanced. The vibration plate includes a remote control, two resistance bands, and a power cord. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2020 |