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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N321718: The tariff classification of socks from China
| HTS: (1) 6115.95.9000, 13.5%, “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other.” (2) 6115.96.9020, 14.6%, “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other.” |
| Item: A retail sock set consisting of (1) two knit socks constructed of 59.8% cotton, 23.3 % nylon, 14.4% polyester, 2.5% elastane and(2) one knit sock composed of 48% polyester, 37% cotton, 12% nylon, 3% elastane. The consumer can choose which color to wear and mix and match the socks. |
| Reason: Although this is sold as a set, it is not considered a set for customs purposes because the socks are not classifiable in different headings as each will fall under heading 6115. Additionally, the socks are not designed to be used together to meet a particular need nor carry out a specific activity since all three socks cannot be used at one time. Consequently, each item is classifiable separately under its appropriate heading. |
| Ruling Date: Oct. 14, 2021 |
N321723: The tariff classification of socks from China
| HTS: (1) 6115.96.9020, 14.6%, “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other.” (2) 6115.95.9000, 13.5%, “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other.” |
| Item: A unisex sock set consisting of (1) wo knit socks constructed of 47.1% polyester 37.2% cotton, 13.3% nylon, 2.4% elastane and (2) one knit sock composed of 65.3% cotton, 19.3% nylon, 13.2% polyester, 2.2% elastane. The consumer can choose which color to wear and mix and match the socks. |
| Reason: Although this is sold as a set, it is not considered a set for customs purposes because the socks are not classifiable in different headings as each will fall under heading 6115. Additionally, the socks are not designed to be used together to meet a particular need nor carry out a specific activity since all three socks cannot be used at one time. Consequently, each item is classifiable separately under its appropriate heading. |
| Ruling Date: Oct. 14, 2021 |
N321767: The tariff classification of a plastic gnome statuette from China
| HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles: other.” |
| Item: Gnome statuettes that are made primarily of polyresin plastic |
| Reason: N/A |
| Ruling Date: Oct. 14, 2021 |
N321794: The tariff classification of an Ultrasonic and UV sanitizer from China
| HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” |
| Item: An ultrasonic cleaner with wireless charging sanitizer. The subject item is rectangular in nature and measures approximately 7 inches long by 3 inches wide by 1.5 inches deep with an incorporated waterproof reservoir on the inside. Within the reservoir are two UV-C LED lights designed to sanitize the desired article placed within. Additionally, the unit contains ultrasound technology to allow for ultrasonic sterilization of items placed within the reservoir. The top of the unit is equipped with a wireless charger that allows the user to charge personal electronic devices, such as cell phones. The sanitizer is charged via a provided AC adapter. |
| Reason: Neither the ultrasonic cleaning function, the UV cleaning function, nor the charging function would be considered the essential character as they carry equal importance to the end user. Classification would then fall to GRI 3(c), which states that the goods are classified by the heading that falls last in numerical order. The ultrasonic cleaning function is covered by heading 8479, the charging function is covered by heading 8504, and the UV function is covered by heading 8543. As heading 8543, falls numerically after heading 8479 and 8504, this will be the appropriate classification. |
| Ruling Date: Oct. 14, 2021 |
N321804: The tariff classification of a metal planter and stand from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Item: A decorative metal planter and stand. The planter is made of 100% iron and is 6.1 inches in diameter across the top, 5.5 inches in diameter across the base and 6.1 inches tall. The stand is made of 100% iron wire and is 7.9 inches in diameter and 11.6 inches high. The planter and stand are imported and sold together as a set. This item can be placed on top of furniture as well as the floor. |
| Reason: The subject decorative metal planter and wire stand are a set for tariff classification purposes. The base metal planter, which functions to hold and display the plant, imparts the essential character to the set. |
| Ruling Date: Oct. 14, 2021 |
N321894: The tariff classification of an AC Receptacle and Plugs from Taiwan
| HTS: (1) 8536.69.8000, 2.7%, “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.” (2) and (3) 8536.69.4020, free, “Electrical apparatus for switching or protecting electrical circuits or for making connection to or in electrical circuits…Other: Coaxial connectors: cylindrical connectors; rack and panel connectors; printed circuit connectors; ribbon and flat cable connectors: Cylindrical multicontact connectors." |
| Item: (1) A keyed, twist-lock style three-prong electrical socket having screw type input terminations at the bottom of the housing. The receptacle is rated at 125 VAC and 15 amps. (2) A three-prong electrical plug intended for use with 18 to 12 gauge three-conductor electrical cable that is secured by screw type input terminations/cable clamp. The straight plug, which is rated at 125 VAC and 15 amps, is configured for the input cable and the output prongs to be aligned directly. (3) A three-prong electrical plug intended for use with 18 to 12 gauge three-conductor electrical cable that is secured by screw type input terminations/cable clamp. The angled plug, which is rated at 125 VAC and 15 amps, is configured for the input cable and the output prongs to be aligned at a 90-degree angle. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2021 |
N322015: The tariff classification of footwear from China and Vietnam
| HTS: 6404.19.2060, 37.5%, "Footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not 'sports' or 'athletic' footwear; 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: for women." |
| Item: A woman’s, closed-toe/closed-heel, above-the-ankle shoe. The external surface area of the upper is predominantly textile material, with a rubber/plastic overlay at the toes and suede eye stays. A lace is threaded through four pairs of loops providing a secure closure over a separate tongue. This style provides protection from water and cold. It is marked “waterproof” on the lateral side, just above the heel. The sample was submerged in water for a few seconds. No water entered the shoe. Information on protective features regarding cold weather was not provided. The outer sole consists of rubber or plastics and has a foxing band encircling the perimeter of the shoe. |
| Reason: While the upper was lightweight, the outer sole unit was somewhat inflexible, and not typical of athletic footwear. This style will be classified elsewhere. |
| Ruling Date: Oct.14, 2021 |
N322021: The tariff classification of a power supply from China
| HTS: 8504.40.9510, free, “Electric transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Power Supplies: With a power output not exceeding 50 W.” |
| Item: A power supply for LED light strings. The power supply is equipped with an IP44 female socket on one side and a two-prong electrical plug on the other side. Based on the specifications provided, the power supply converts a 120 VAC input to an output of 24 VDC with a maximum power output of 7.2 Watts. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2021 |