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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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.
N323574: The tariff classification of a costume from 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 costume identified as Fearsome Skeleton King which consists of a pullover skeleton vest, an upper body garment you refer to as a tunic, a cape, gauntlets, boot tops and mask. The vest also features a thin strip of exposed elastic stitched on the back waist with a single line of long loose straight stitching. The vest is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile skeleton vest imparts the essential character of the set. |
| Ruling Date: Jan. 20, 2022 |
N323659: The tariff classification of a hand warmer, and a toe warmer from Taiwan
| HTS: 3824.99.9297, 5%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other." |
| Items: A hand warmer and a toe warmer. Both items contain a solution of water, activated carbon, vermiculite, sodium chloride, iron, and carbon resin. When exposed to air these ingredients are said to oxidize to produce and regulate warmth for several hours. The exterior consists of a fabric pouch consisting of two alternating layers of polyethylene, & polyethylene terephthalate. |
| Reason: N/A |
| Ruling Date: Jan. 21, 2022 |
N323766: The tariff classification of pet furniture from China
| HTS: 4421.99.9780, 9903.88.03, 3% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: Pet sofas constructed of a wood frame and wood legs, with foam cushions covered with textile upholstery and are made to resemble miniature versions of regular sofas, but for pet use. |
| Reason: The suggested HTS code 6307.90.9889 is no longer valid as of midnight June 30, 2020. |
| Ruling Date: Jan. 21, 2022 |
N321333: The tariff classification of yarns from China and Turkey
| HTS: (1) 5511.30.0000, 9903.88.03 7.5% + 25%, "Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of artificial staple fibers." (2) 5511.10.0030, 7.5%, "Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staples fibers, containing 85 percent or more by weight of such fibers, Acrylic or modacrylic." (3) 5406.00.1040, 9903.88.03 7.5% + 25%, “Man-made filament yarn (other than sewing thread), put up for retail sale: Synthetic filament yarn, Of polyesters.” |
| Items: 1) Trubo Sparkle, a yarn composed of 96 percent acrylic and 4 percent polyester. The yarn is for retail sale and is intended for hand knitting. The country of origin is China. The sample is a 9-ply yarn constructed from eight 2-ply rayon staple yarns, comprising 96.3 percent by weight of the yarn, twisted together with a one 3-ply polyester yarn, comprising 3.7 percent by weight of the yarn. The 3-ply yarn is composed of two 1-ply polyester filament yarns and one polyester strip. The sample is not a gimped yarn and does not have a metalized yarn. The ball of yarn weighs 105.3 grams. (2) A yarn composed of 100 percent acrylic. The yarn is for retail sale and is intended for hand knitting. The country of origin is Turkey. The sample consists of two 2-ply acrylic staple fiber core yarns; one 2-ply staple fiber acrylic binder yarn; three 2-ply acrylic staple fiber effect yarns. The yarn is considered a boucle yarn and does not consist of elastomeric filament. The ball of yarn weighs 105 grams. (3) A yarn composed of 36 percent cotton, 35 percent polyester and 29 percent acrylic. The yarn is for retail sale and is intended for hand knitting. The country of origin is China.The sample is a 2-ply chain stitch yarn composed of polyester multifilament synthetic fibers, comprising 28.4 percent by weight of the yarn, with plastic sequins inserted into the chain, comprising 7.2 percent by weight of the yarn, twisted together with a 4-ply staple fiber yarn. The 4-ply yarn is composed of two 2-ply staple fiber yarns. The staple fibers are a mixture of cotton, comprising of 38.2 percent by weight of the yarn, and acrylic fibers, comprising 26.2 percent by weight of the yarn. The sequins have an average diameter of 3.8 millimeters and are spaced about every 45 millimeters in the flattened state. The yarn is not a gimped yarn. The skein of the yarn weighs 99.4 grams. |
| Reason: For item 3, the yarn is neither gimped, nor of a chenille or loop wale construction. It is made up of two separate yarns of textile materials from Chapters 52, 54 and 55. In accordance with Section XI, Notes 2 (A), 2(B)(b) and 2(B)(c), HTSUS, the sample is classified under Chapter 54. |
| Ruling Date: Jan. 20, 2022 |
N321334: The tariff classification of yarns from China and Turkey
| HTS: (1) and (2) 5207.90.0000, 5% + 25%, 9903.88.03, “Cotton yarn (other than sewing thread) put up for retail sale: Other.” (3) 5506.30.0000, 5%, “Synthetic staple fibers, carded, combed or otherwise processed for spinning: Acrylic or modacrylic” |
| Items: (1) A yarn composed of 51 percent cotton and 49 percent linen. The yarn is for retail sale and is intended for hand knitting. The country of origin is China. According to laboratory analysis, the sample is a 10-ply yarn composed of 72.1 percent cotton and 27.9 percent linen by weight of the yarn. The skein of yarn weighs 107.7 grams. (2) Cotton Blend No. 5, a yarn composed of 55 percent cotton and 45 percent acrylic filament fibers. The yarn is for retail sale and is intended for hand knitting. The country of origin is China. According to laboratory analysis, the sample is a 3-ply yarn consisting of three components: one 1-ply cotton staple yarn, comprising 8.5 percent by weight of the yarn that is twisted to one 2-ply acrylic/cotton (91.5 percent by weight) staple yarn. The 2-ply yarn is composed of one 1-ply acrylic staple roving, comprising 54.2 percent by weight of the yarn and one 1-ply cotton fiber roving, comprising 45.8 percent by weight of the yarn. The overall fiber content by weight is 50.4 percent cotton and 49.6 percent acrylic. The fibers are carded, combed or otherwise processed for spinning. The final yarn is not considered roving. The skein weighs 98 grams. (3) Ice Cream Roving, a yarn stated to be composed of 100 percent acrylic. The yarn is for retail sale and intended for hand knitting. The country of origin is Turkey. According to laboratory analysis, the sample is a single yarn composed wholly of acrylic staple fibers. The fibers are carded and are parallel with a slight twist. The fibers are considered roving. The skein weighs 90.7 grams. |
| Reason: Cotton Blend No. 5 will be classified as if it consisted wholly of that one textile material which predominates by weight over each other single textile material. Even a slight change in the fiber content may result in a change of classification. |
| Ruling Date: Jan. 20, 2022 |
N323384: The tariff classification of women’s and children’s adaptive pullovers from India
| HTS: (1) 6110.20.2079, 9817.00.96, Free, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls: Other." (2) 9817.00.96, 9817.00.96, free, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other." |
| Items: (1) A women’s pullover constructed from 100 percent cotton knit fabric. The pullover features a capped round collar, red, white and blue color blocking on the upper front panel, short, hemmed sleeves and a straight hemmed bottom that reaches to below the waist. An additional feature includes a faux pocket with an opening alongside the color block area. The pocket has a hook and loop closure inside of the opening to keep the pocket closed when not being used. The inside of the “pocket” cannot hold anything, it is completely open in order to facilitate tubes for medical device access. (2) A children’s adaptive pullover constructed of 70 percent cotton and 30 percent polyester knit fabric, as stated in your letter. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. Additional features include two hook and loop closures at each side of the neck to expand the head opening and provide better accessibility and a faux pocket on the lower left side of the front panel with a hook and loop closure to facilitate tubes for medical device access. |
| Reason: The opening at the faux pocket and the opening at the neck and faux pocket, and the placement of the closures (both styles) are consistent with items being specially designed for use by those who are permanently or chronically physically or mentally handicapped (except articles for the blind). On that basis, a secondary classification will apply for these items in 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). |
| Ruling Date: Jan. 20, 2022 |
N323481: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s shorts
| HTS: 6204.62.8056, 16.6% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s shorts." |
| DR-CAFTA Status: fail to qualify |
| Items: (1) A pair of women’s shorts constructed from 55% cotton and 45% rayon woven fabric. The shorts feature an elasticized waistband, faux button fly closures, side slits, and hemmed leg openings. The garment extends from the waist to the upper thigh area. (2) a pair of women’s shorts constructed from 100% cotton woven fabric. The shorts feature an elasticized waistband, faux button fly closures, side slits, and hemmed leg openings. The garment extends from the waist to the upper thigh area. |
| Reason: The shorts do not meet the following applicable tariff shift rules that apply to the tariff classification. In addition, because the sewing thread used to assemble the garments must be both formed and finished in the territory of one or more parties to the Agreement, the subject goods fail to meet the requirements. |
| Ruling Date: Jan. 20, 2022 |
N323498: The Country of Origin of Frozen Squid
| Country of Origin: Argentina |
| Item: A whole, uncleaned, and frozen squid tube of Argentinian origin will be shipped to China. In China, the squid will be thawed, deheaded, gutted, cleaned, trimmed, soaked, quick frozen, glazed, metal detected, weighed, and packed. |
| Reason: The article is not substantially transformed due to the processing performed in China. |
| Ruling Date: Jan. 20, 2022 |
N323503: The tariff classification of solar cells from China
| HTS: 8541.40.6025, 9903.88.02, 9903.45.21, Free + 25%, "Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels…: Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Other diodes: Other: Solar cells: Crystalline silicon photovoltaic cells of a kind described in statistical note 11 to this Chapter: Other.” |
| Item: Mono-crystalline solar cells. These solar cells are to be imported into the United States for manufacture into 1 GW solar panels. |
| Reason: The Solar 201 safeguard establishes a tariff-rate quota and additional duties on imports of CSPV “cells” and “modules.” In particular, the proclamation calls for amendment of Chapter 99, Subchapter III, HTSUS, to create subheadings 9903.45.21 and 9903.45.22, which apply to CSPV cells, and 9903.45.25, which applies to CSPV modules. The proclamation also calls for amendment of Chapter 99, Subchapter III, to create a new legal note, Note 18, to define the products classifiable in subheadings 9903.45.21 to 9903.45.25 and set forth the additional rates of duties to be applied to these products (see 2202040003). |
| Ruling Date: Jan. 20, 2022 |
N323513: The tariff classification of stainless steel tubes from Switzerland
| HTS: 7304.41.3015; 9903.80.01, Free + 25%, "tubes, pipes, and hollow profiles, seamless, of iron (other than cast iron) or steel: other, of circular cross section, of stainless steel: cold-drawn or cold-rolled (cold-reduced): of an external diameter of less than 19 mm: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters." |
| Item: Specialty seamless thin wall stainless steel tubing, cold-drawn or cold-rolled (cold-reduced), with an outside diameter of 0.375 inches (9.53 mm) and a wall thickness of 0.010 inches (0.254 mm). The straight tubes would be imported in lengths of 10 to 12 feet and are suitable for use in heat exchangers. |
| Reason: Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. |
| Ruling Date: Jan. 20, 2022 |