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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N321772: The country of origin of a Sound Box with wireless charger
| Origin: Vietnam |
| Item: A "Sound Box" with a wireless charger, which functions as a white noise machine with 26 preprogrammed melodies while wirelessly charging an electronic device such as an electromagnetic inductive type (Qi-enabled) smartphone. The Sound Box can reproduce sound from an internal semiconductor storage chipset, and does not have the capability to connect to Bluetooth or to any other electronic devices to play external source music. It consists of a speaker, a coil, LEDs, Printed Circuit Board Assemblies (PCBAs), a silicone mat and a plastic housing. All the manufacturing and assembly processes occur in Vietnam. The manufacturing process begins with the PCBAs that are assembled by means of Surface Mount Technology (SMT), where individual components such as Taiwanese origin chipset and Chinese origin resistors, capacitors, integrated circuits, connectors, etc., are populated onto a bare board via SMT machines. Then the additional components are hand soldered onto the PCBAs. Next, the PCBAs are welded to the speaker and the connection wire, then joined with the coil and connectors. Once the PCBAs are inspected and tested, the final assembly takes place, which includes cleaning, quality inspection and packaging for importation into the United States. |
| Reason: The sound reproducing function performs the principal function of this composite machine. The PCBA provides the sound reproducing function. The individual Chinese components of the PCBAs are substantially transformed in Vietnam when they are installed onto the bare printed circuit board by surface mount technology to produce the PCBA of Vietnamese origin. |
| Ruling Date: Oct. 18, 2021 |
N321824: The tariff classification of an emergency radio/flashlight/charger from China
| HTS: 8527.19.5025, free, “Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Other: Other: Other.” |
| Item: A composite machine that consists of a flashlight, a solar cranked AM/FM/ NOAA weather band radio receiver, and a smartphone charger. This waterproof radio can be charged four ways (batteries, a solar panel, a hand crank and a micro-USB). This merchandise is designed to be used in an emergency and contains an SOS red light alert. |
| Reason: The composite machine is not comprised of any machine that performs the principal function; therefore, classification will be in accordance with General Rule of Interpretation 3(c) that requires classification in the heading (in this instance, heading 8527), which occurs last in numerical order among those that equally merit consideration. |
| Ruling Date: Oct. 18, 2021 |
N321952: The tariff classification of a seaweed snack from South Korea
| HTS: 2008.99.9190, 6%, "Other edible parts of plants, otherwise prepared or preserved ... other ... other." |
| Item: Organic Seaweed Bugak Chips that contain organic glutinous rice, organic seaweed, organic high oleic sunflower oil, organic cane sugar, organic sesame seeds, sea salt, organic onion with tamari powder, organic shiitake mushroom powder and organic ginger powder. The product is prepared by first boiling the rice to create a glutinous rice paste, which is applied to seaweed that has been flattened to a sheet. Subsequently, the product is placed in a dehydrator to allow the wet glutinous rice paste to dry. It is then cut, fried in organic high oleic sunflower oil, and seasoned. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2021 |
N321603: The tariff classification of infant and children’s beachwear cover-ups from India
| HTS: (1) 6111.20.6070, 8.1%, "Babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other." (2) 6108.91.0040, 8.5%, "Women’s or girls’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other, girls’." |
| Item: (1) A poncho style beach robe constructed of 80% cotton and 20% polyester loop terry knit fabric, imported in infant and toddler sizes S, M and L. (2) A children’s hooded cover-up constructed of 80% cotton and 20% polyester loop terry knit fabric, imported in children’s sizes XS/S and M/L. |
| Reason: N/A |
| Ruling Date: Oct. 15, 2021 |
N321890: The tariff classification of an electric gardening device from China
| HTS: 8543.70.9960, 2.6%, "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: An electric gardening device. The subject device consists of a plastic grip at one end incorporating a trigger-style power button and a power cord. At the opposite end is an infrared and indigo light source, which creates a blended light spectrum. In use, the user points the light end of the device at unwanted weeds and plants in and around the lawn and garden area. The emitted light causes damage to multiple areas of the plant, which can result in hindered growth and plant death after multiple treatments. |
| Reason: The WeedErase utilizes a light spectrum to damage and kill weeds as opposed to using a spray. Therefore, heading 8424 is excluded from consideration. |
| Ruling Date: Oct. 15, 2021 |
N322044: The tariff classification of an undergarment from Thailand
| HTS: 6108.91.0005, 8.5%, "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: underwear: underpants." |
| Item: A woman’s boy leg underpant constructed of 95% cotton, 5% spandex knit fabric. The undergarment features an elastic waistband, hemmed leg openings and a floating gusset with three additional layers. The liner is 94% cotton, 6% spandex over a layer of 100% polyester fabric and a layer of 100% nylon. The gusset area is secured with waterproof seam tape. The garment will be marketed for incontinence and minor menstrual issues. In addition, advertising will claim that the garment is washable, reusable and will help reduce landfill waste by replacing panty liners. |
| Reason: N/A |
| Ruling Date: Oct. 15, 2021 |
N322125: The tariff classification of a metal tray and stand from China
| HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: A round metal tray with a collapsible wire metal stand that will be used primarily as a plant stand. The tray and stand are made of powder-coated iron. |
| Reason: The round metal tray with a collapsible wire metal stand falls within the meaning of furniture as described by the General ENs to Chapter 94. |
| Ruling Date: Oct. 15, 2021 |
N322092: The tariff classification of footwear from China
| HTS: (1) 6404.19.3730, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For men." (2) 6404.19.3760, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women." |
| Item: (1) A slip-on, closed toe/closed heel, shoe that does not cover the ankle. The external surface area of the upper consists of woven non-vegetable fiber textile. It is completely lined with faux fur. The multilayer rubber/plastics outer sole unit has nondurable textile fibers covering most of the surface area in contact with the ground. The rubber/plastic components account for over 10% of the total weight of the shoe. It will be imported in men’s and women’s sizes. (2) A woman’s, closed toe/open heel, below-the-ankle, clog style shoe. The manmade textile upper is completely lined with faux fur that forms a cuff over the topline. The multilayer rubber/plastics outer sole unit has nondurable textile fibers covering most of the surface area in contact with the ground. Rubber/plastic components account for over 10% of the total weight of the shoe. |
| Reason: N/A |
| Ruling Date: Oct. 15, 2021 |