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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N324524: The tariff classification of a harvest wreath wall decoration from China
| HTS: 6702.10.2000, 8.4%, “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| Item: “Harvest Hanging Pumpkin Wall Décor.” A wreath affixed to a flat, wooden basket frame that features a twine loop for ease in hanging it from a wall. The wreath consists of six artificial leaves of polyester fabric, three sprigs of foam berries, and three pumpkins also made from plastic foam. Additionally, there are three natural pinecones, three tufts made from strips of corn husks, and a wholly obscured wreath form of natural vines. The wreath is assembled using adhesive. |
| Reason: N/A |
| Ruling Date: March 16, 2022 |
N324637: The tariff classification of a steel toilet safety support frame from China
| HTS: 7324.90.0000, 9817.00.96, free, "Sanitary ware and parts thereof, of iron or steel: Other, including parts." |
| Item: A toilet frame designed to provide people with disabilities additional support and stability for toilet functions, preventing accidental slips or falls. The toilet frame is predominately made of steel tubing. The remaining parts are made from plastics and rubber, and include the armrest, armrest adjustment buttons, height and width adjustment knobs, and lateral suction pads. When installed, the toilet frame fits underneath and on both sides of a toilet and is secured in place by the lateral suction pads. Because of its height, width and depth adjustments, it adapts to any toilet and user. The armrests can be adjusted forward and backward for more comfortable support. It is designed to support users that weigh up to 330 pounds. The toilet frame is a medical device specially designed for the use and benefit of the permanently or chronically, physically, or mentally handicapped persons and meets the Americans with Disabilities Act (ADA) requirements. |
| Reason: CBP agrees that the toilet frame is specially designed for use by those with physical handicaps and therefore eligible for a secondary classification in 9817.00.96 |
| Ruling Date: March 16, 2022 |
N324740: The country of origin of aircraft seats
| Country of Origin: Germany |
| Item: Aircraft seats with an upholstered, metal frame, single-row three-passenger economy class aircraft seat. The row of seats consists of four primary component groups that includes: the ultra structural parts and components, the structural parts and components, the cosmetic and comfort components, and the parts of general use. Seat components are sourced from the Czech Republic, France, Germany, Latvia, Poland, Romania, Thailand, U.K. and the U.S. The components are shipped and exported to China. In China, additional domestic raw material components are locally sourced. In China, assembly of the seats involves the use of screwdrivers, jigs and wrenches to perform attaching, connecting, screwing and fastening operations. Workers assemble and torque to German design specification the seats as follows: (1) the seat base assembly; (2) the seat backrest assembly; (3) the seat divider assembly; (4) the armrest assembly; (5) the rear cover assembly; (6) the electronic component assembly; (7) install grounding harnesses and USB cables; (8) combine the seat base and backrest assemblies; (9) install the table arm and backrest; (10) assemble the foam seat base, seat backrest and headrest; (11) inspection, packaging and exportation. |
| Reason: A predominant number of the German origin components are engineered, cast, and manufactured to shape according to the FAA and other equivalent aviation authorities prior to importation into China. The post-importation processing consisting primarily of assembly operations do not change the basic nature of the article; it represents different stages of the same product. |
| Ruling Date: March 16, 2022 |
N324318: The tariff classification of footwear parts from China
| HTS: (1) “Alpha Evolution” unformed boot upper: 6406.10.6000, 9903.88.15, Free + 7.5%, "parts of footwear (including uppers whether attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: of rubber or plastics." (2) Alpha Evolution footbeds: 6406.90.3060, 5.3% + 7.5%, "parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other." |
| Item: Footwear. A closed-toe/closed-heel, above-the-ankle, below-the-knee, boot upper. The external surface area of the footwear upper is predominantly rubber or plastics. The footwear upper has been completely shaped by lasting and molding. The laboratory report states the sample has a single circular hole measuring approximately one inch in diameter cut completely through the footbed and liner. |
| Reason: Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Additional U.S Note 4 states “Provisions of subheading 6406.10 for "formed uppers" cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom.” In HQ W968401, CBP concluded that “It remains our position that if the bottoms of uppers have substantial openings cut out of them, they are not closed and the uppers are not formed.” Therefore, the subject footwear does not have a closed bottom and is an unformed upper. |
| Ruling Date: March 15, 2022 |
N324516: The tariff classification of flat-rolled stainless steel from Germany, Italy, China or Romania
| HTS: When imported from China: 9903.80.01; 9903.88.15, add 25% + 7.5%, (1) Products with a width of 300 mm, 7220.20.1010, Free, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of 300 mm or more: Containing more than 0.5 percent but less than 24 percent by weight of nickel: Containing more than 1.5 percent but less than 5 percent by weight of molybdenum." (2) Products with a width of less than 300 mm and a thickness of more than 0.25 mm will be 7220.20.7010, Free, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of less than 300 mm: Of a thickness exceeding 0.25 mm but not exceeding 1.25 mm: Other: Containing more than 0.5 percent by weight of nickel: Containing more than 1.5 percent but less than 5 percent by weight of molybdenum." (3) Products with a width of less than 300 mm and a thickness of 0.25 mm or less will be 7220.20.9030, Free, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of less than 300 mm: Of a thickness not exceeding 0.25 mm: Other: Containing more than 0.5 percent but less than 24 percent by weight of nickel." |
| Item: Stainless steel flat-rolled product made to ASTM A240, the Standard Specification for Chromium and Chromium-Nickel Stainless Steel Plate, Sheet and Strip for Pressure Vessels and General Applications. Imported in coil form, this cold-rolled material is available in a variety of sizes with thicknesses ranging from 0.15 mm to 0.30 mm and widths ranging from 130 mm to 300 mm. "Based on your submission, this product is used in the manufacture of automotive exhaust assemblies." |
| Reason: N/A |
| Ruling Date: March 15, 2022 |
N324548: The tariff classification of a body brush from China
| HTS: 9603.29.8090, 0.3 cents each plus 3.6% “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [o]ther: [v]alued over 40¢ each: [o]ther.” |
| Item: A body scrubber for use in the shower or bath and is heart-shaped with a loop on one end so it can be held securely. The body and bristles are made from thermoplastic rubber. The brush includes a refillable compartment to hold bodywash or other liquid soap and is accessed through a lid on the top. As the user scrubs the skin, the bodywash is dispensed through small holes in the face of the brush to facilitate washing. The provided images show this product in two different shades of pink. "Per your submission, it is valued over 40 cents each." |
| Reason: N/A |
| Ruling Date: March 15, 2022 |
N324563: The tariff classification of a lighting set from China
| HTS: 9405.49.0000, 3.9% + 25%, “Luminaires and lighting fittings…: Other.” |
| Item: Harvest Light Set, which consists of lighting strings and measures approximately 12.5 feet in length. It can be plugged into a wall socket and can be combined string to string. The light string contains 50 incandescent lamps along electrical wires. The lamps feature orange, yellow, red and dark green color miniature light bulbs. The wires and lamp holders are in dark brown color. |
| Reason: N/A |
| Ruling Date: March 15, 2022 |
N324599: The tariff classification of Dryer Sheets from China
| HTS: 3401.19.0000, 9903.88.15 Free + 7.5%, "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other." |
| Item: Dryer Sheets that are comprised of 100% polyester non-woven fabric, which is impregnated with the following chemical mixture: QUATERNIZED STEARIC IMIDAZOLINE AMIDE, STEARMIDE DEA, C12-15 PARETH-9, non-ionic surface-active agent (detergent), fragrance. These dryer sheets are used to soften fabric, provide anti-static properties, provide aroma, and contain a surface-active agent, which serves as a detergent. The manufacturing process consists of combining the above chemicals, impregnating the fabric sheets with the chemical mixture, and cutting/folding the sheets for packaging. |
| Reason: N/A |
| Ruling Date: March 15, 2022 |
N324310: The tariff classification of a cupcake carrier from China
| HTS: 4202.99.9000; 9903.88.03, 20% + 25%, "Other containers and cases, other, other, other." |
| Item: A molded plastic cupcake carrier. It is designed to provide storage, protection, portability and organization to cupcakes. The carrier features a plastic lid with two top handles. The interior features three plastic tiers that are each fitted to hold eight cupcakes, a total of 24 cupcakes. The tiers can be stacked on top of each other. |
| Reason: N/A |
| Ruling Date: March 14, 2022 |
N324410: The country of origin of calculators
| Country of Origin: Philippines |
| Item: Calculators used to calculate the necessary metrics to construct roofs, stairs, piping systems, etc. The Calculators each consist of a cover, keypad, case, battery, PCBA, an LCD and IC. Most of the components, e.g., covers, cases, batteries, PCBs, LCDs, rubber keys, resistors, capacitors, oscillators, lead wires, screws, etc., are imported from China; and the CPUs, etc. are imported from Taiwan. |
| Reason: The manufacturing process in the Philippines transforms the non-originating components and parts to produce the finished calculators. It creates a new and different article of commerce with a distinct character and use that isn't inherent in the components imported into the Philippines. |
| Ruling Date: March 14, 2022 |