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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N322379: The tariff classification of decorative LED lanterns from China
| HTS: (1) 4602.12.3500, free, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of rattan: Other: Wickerwork." (2) 4602.19.4500, 6.6%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Other: Of willow or wood: Other." |
| Item: Decorative lanterns made from (1) rattan or (2) poplar or paulownia wood, each with a battery-operated light at the bottom |
| Reason: The lanterns do not meet the definition of lamps or light fixtures. In all four cases the lanterns utilize light primarily for decorative effect. Any lighting of the surrounding area is incidental to the use of the lantern as a decorative article. Decorations are excluded from Heading 9405 by Note 1(l) to chapter 94. The essential character of the lanterns is imparted by the external interwoven elements, be they rattan rods or wooden strips. These elements provide the main visual elements of the lantern as well as some of the structure. The rattan rods and Poplar and Paulownia wood also heavily predominate by value and weight over the other portions of the lanterns. The rattan rods and Poplar and Paulownia wood strips meet the definition of plaiting materials in chapter 46. The rattan rods, having a round cross-section, are considered “wickerwork.” However, the Poplar strips and Paulownia pieces are not considered “wickerwork” for tariff purposes, since they do not have a round cross-section. |
| Ruling Date: Oct. 25, 2021 |
N319738: The tariff classification of a woven cut weft pile upholstery fabric from China
| HTS: 5801.33.0000, 9.8%, "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics." |
| Item: A bonded fabric with a woven face fabric laminated to a non-woven backing fabric. The face fabric is composed wholly of polyester yarns of different colors and is of cut pile construction. The face fabric weighs 277 g/m2, excluding the bonding material. The non-woven backing fabric is composed wholly of polyester and weighs 106.9 g/m2, excluding the bonded material. The total weight of the bonded fabric is 390.7 g/m2. According to CBP laboratory, they are unable to determine the type of cut pile without a selvedge present. The fabric is of weft cut pile construction. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts this product with the essential character. |
| Ruling Date: Oct. 22, 2021 |
N321891: The tariff classification of Fulvestrant Injection in dosage form, from India
| HTS: 3004.39.0050, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other, containing hormones or other products of heading 2937: Other: Other.” |
| Item: Fulvestrant Injection, imported in 250 mg pre-filled syringes, an estrogen receptor antagonist. It is indicated for the treatment of hormone receptor (HR) positive and human epidermal growth factor receptor 2 (HER2) negative advanced breast cancer in postmenopausal women not previously treated with endocrine therapy. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2021 |
N322083: The tariff classification of a sous vide cooking appliance from China
| HTS: 8516.79.0000, 2.7%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: other electrothermic appliances: other." |
| Item: The FIGO, which is a domestic tabletop sous vide cooking appliance. It cooks vacuum sealed food in a heated water bath. FIGO’s only cooking method is using the water reservoir. To cook, the user places the food in a vacuum sealed bag and then places the bag into FIGO’s water reservoir. Once the food is cooked, the appliance can cool the food to maintain the integrity of the cooking results until the user is ready to consume. |
| Reason: As this domestic appliance’s principal function is to cook food using electrically generated heat, classification within heading 8516 would be appropriate. |
| Ruling Date: Oct. 22, 2021 |
N322146: The tariff classification of a girls’ coat from China
| HTS: 6102.30.2020, 28.2%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’." |
| Item: A girls’ coat constructed from a 100% polyester faux fur, knit pile fabric. The fully lined garment features a full front opening with a hook and eye closure, which fastens at the base of a Peter Pan collar. The garment also features long hemmed sleeves, pockets, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2021 |
N322188: The tariff classification of a women’s raincoat and poncho from China
| HTS: 6202.13.4020, 27.7%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s." |
| Item: A poncho constructed from 100% polyester woven fabric coated with polyurethane on the interior surface and treated with a durable water repellent on the exterior surface. The coatings are not visible as the term is defined in the tariff. The sleeveless garment pulls over the head, covers the elbows, and extends below the waist. It features a hood threaded with a drawstring for adjusting around the face, a pouch pocket, and a hemmed bottom. When not in use, the garment can be folded and stored in the pouch pocket. |
| Reason: The subject garment does not contain anorak features but rather contains features similar to a poncho or a cape. The garment has no side seams. Instead, each side contains a 5-inch seam that forms an armhole but not a fully constructed sleeve. The armholes serve to secure the garment on the body similar to side fasteners or sleeve-endings on other garments previously classified by CBP as ponchos. |
| Ruling Date: Oct. 22, 2021 |