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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N323310: The tariff classification of a men’s upper body garment from Pakistan
| HTS: 6211.33.9040, 16%, "Track suits, ski suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Shirts excluded from heading 6205." |
| Item: A men’s upper body garment constructed from 65% polyester and 35% cotton woven twill fabric. The garment features a V-neckline finished with capping; short, hemmed, raglan sleeves; a patch pocket on the left chest; and a straight, hemmed bottom. |
| Reason: The article lacks the requirements to be classified as a "shirt." |
| Ruling Date: Jan. 5, 2022 |
N323314: The country of origin marking of fine mist sprayer pumps
| Country of Origin: China |
| Marking: “Made in China” or “Product of China” Each pump is not required to be individually marked. |
| Reason: If the fine mist sprayer pumps are imported separately, the outermost container in which the sprayer pumps reach the ultimate purchaser is required to be marked to indicate the origin of its contents. Each fine mist spray pump is not required to be individually marked. |
| Ruling Date: Jan. 5, 2022 |
N323443: The tariff classification of a women’s woven jacket from Vietnam
| HTS: 6202.92.9061, 8.9%, "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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Other: Women’s." |
| Item: A women’s jacket constructed from 99% cotton, 1% spandex woven fabric. The unlined jacket features a full front opening with a zippered closure that extends to the top of a stand-up collar and an outer storm flap with a six-snap closure. The garment contains long sleeves with single-snap cuffs, back pleats, snap flap pockets on the chest, and welt pockets below the waist. In addition, a drawstring is threaded through a casing in the waist for adjusting to the body. |
| Reason: N/A |
| Ruling Date: Jan. 5, 2022 |
N320258: The tariff classification of Caramel SWA from France
| HTS: 1702.90.9000, 5.1%, "other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other...other...other...other." |
| Item: Caramel SWA, said to contain 58 percent sugar, 39 percent water, 2 percent salt, 1 percent sodium hydroxide and trace amounts of antifoaming agent and citric acid. Caramel SWA has a sugar content on a dry basis of 1 percent fructose, 3.5 percent glucose and 0.5 percent sucrose. The Caramel SWA will be shipped to the United States in 640L, 820L or 1,000L plastic containers. The Caramel SWA will be further mixed with other ingredients upon importation for the manufacturing of energy drinks. |
| Reason: N/A |
| Ruling Date: Jan. 4, 2022 |
N323108: The tariff classification and country of origin of footwear parts from China, Vietnam, and Cambodia
| Country of Origin: Cambodia |
| HTS: 6401.92.9060, 37.5%, "waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other." |
| Item: A men’s, closed toe/closed heel, above the ankle, below the knee, wading boots. The boots consist of uppers and outer soles made of rubber with EVA midsoles. The boots were manufactured by processes that do not introduce holes and are waterproof. |
| Reason: The footwear parts from China, Vietnam, and Cambodia are substantially transformed and assembled into complete and finished footwear in Cambodia |
| Ruling Date: Jan. 3, 2022 |
N323136: The tariff classification of a men’s jumpsuit from Pakistan
| HTS: 6211.33.9010, 16%, "rack suits, ski suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Other: Men’s." |
| Item: A men’s jumpsuit constructed from 65% polyester and 35% cotton woven twill fabric. The garment features a notched collar; a left-over-right front opening extending from the neckline to below the waist, which is secured by six snap closures; a patch pocket on the left chest; short, hemmed, raglan sleeves; an elastic strip stitched to the inner rear waist; and long, hemmed leg openings. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2022 |
N323218: The tariff classification of mobile platforms from China
| HTS: 8716.40.0000, free + 25%, "Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers."; 9903.88.03, free + 25% |
| Items: Mobile Platforms (trailers) MVT-3001 and MVT-3002, which are imported disassembled. The shipment includes a chassis, tires, wheels, axles, mast, and tongue. You state that all these items, including the trailer body, are imported together for the express purpose of completing the mobile platforms, which provide long term remote surveillance for construction sites, outdoor events, government facilities, parking lots, etc. The mobile platforms are transported to the sites by a tow vehicle. The articles are not imported with any electrical or surveillance equipment. |
| Reason: Products of China classified under subheading 8716.40.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. |
| Ruling Date: Jan. 3, 2022 |
N323257: The tariff classification of waterproof footwear from China
| HTS: 6401.92.9060, 37.5%, "waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other." |
| Item: Waterproof boots, identified as item # 2500100300T5, consist of an upper and outer sole of rubber or plastic. They cover the ankle but not the knee. Each boot has a polyester lining, a foxing like band applied or molded at the sole and overlapping the upper, and a non-functional buckle feature on the lateral side of the shaft. They are intended for use by boys and girls. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2022 |
N323268: The tariff classification and marking of “Printed Student Activity Sheets” from China
| HTS: 4911.99.6000, 9903.88.15, free + 7.5%, "Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process." |
| Items: Sets of “Printed Student Activity Sheets” for sale to educational institutions and educators for use in classroom and other educational settings. A “Student Activity Sheet” is a single sheet of paper measuring 8.5” x 12” with text and artwork used to prompt a child to learn by engaging in drawing, coloring, and/or writing on it, cutting and/or folding it, and/or otherwise crafting with it. Each set of sheets consists of approximately 32-44 unique designs with 30 copies of each design, for a total of 962 to 1,322 single sheets. The pages are printed via offset printing. There is a different set for each grade level from Pre-Kindergarten through Grade 3. |
| Reason: The loose, unbound, activity sheets do not form a book. The definition of the word “book” as used in heading 4903, HTSUS is composed of numerous sheets or leaves, fastened or bound together”. Products of China classified under subheading 4911.99.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty and must report the Chapter 99 subheading, 9903.88.15 |
| Ruling Date: Jan. 3, 2022 |
N323372: The tariff classification of a woman’s jacket from Bangladesh
| HTS: 6211.42.1075, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202." |
| Item: A woman’s upper body garment constructed from 98% cotton and 2% spandex corduroy fabric. The unlined jacket features long sleeves with button cuffs, a pointed collar, a full front opening secured by button closures, patch pockets on the chest area, two side pockets at the waist, and a hemmed bottom. The jacket extends from the shoulders to the hip area. |
| Reason: The features and the cut of the garment are of "Jackets and jacket-type garments" rather than "other." |
| Ruling Date: Jan. 3, 2022 |