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:
Sign up for a free preview to unlock the rest of this article
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.
N325230: The tariff classification of a plastic face plate from Taiwan
| HTS: 3925.90.0000, 5.3%, "Builders’ ware of plastics, not elsewhere specified or included: other." |
| Items: A face plate for Guy Gray Dual. It is described as an aesthetic trim ring for an outlet box. The face plate is contructed of styrene. |
| Reason: The products under review are described as a face plate. The expression “tubes, pipes and hose” means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids. This product is a face plate that affixes to a wall as trim for an outlet box. Protective plates are provided for in another heading. Heading 3925 applies only to the following articles, 11 (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch plates and other protective plates. |
| Ruling Date: April 7, 2022 |
N325287: The tariff classification of a chair from China
| HTS: 9401.61.4011; 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household. |
| Item: A padded textile fabric upholstered seat. Seating is provided for a single individual. The chair contains no armrests. The seat foundation, backrest, side stretchers, and legs are constructed of beech wood; collectively, they comprise the chair’s frame. Nylon glides are located at the base of each leg. The overall dimensions are 18” in width, 23” in depth, and 37” in height of which 19” exists from the floor to the seat foundation. |
| Reason: N/A |
| Ruling Date: April 7, 2022 |
N323706: The tariff classification of cotton yarns from Oman
| HTS: 5205.12.1000, 5.2%, “Cotton yarn (other than sewing thread), containing 85 percent or more by weight of cotton, not put up for retail sale: Single yarn, of uncombed fibers: Exceeding 14 nm but not exceeding 43 nm: Unbleached, not mercerized.” |
| Item: A 1-ply yarn composed wholly of unbleached cotton. The yarn is of carded open-end spin construction (not combed) and is not considered mercerized. The metric count (Nm) of the yarn is 20.1. The weight of the sample with support is 1,126 grams. The sample described as “16/1 (Ne)” is a 1-ply yarn composed wholly of unbleached cotton. The yarn is of carded open-end spin construction (not combed) and is not considered mercerized. The metric count (Nm) of the yarn is 27.03. The weight of the sample with support is 516 grams. |
| Reason: N/A |
| Ruling Date: April 6, 2022 |
N324786: The tariff classification of gloves from China
| HTS: 6116.10.5520; 9903.88.15, 13.2 + 7.5%, "Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: subject to man-made fiber restraints." |
| Item: A polyurethane dipped, string-knit work glove constructed of 62.01% high performance polyethylene, 21.59% nylon, 14% polyurethane coating, and 2.4% spandex. The glove features a black polyurethane coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The weight of the textile fibers is more than 50% of the weight of the glove. |
| Reason: |
| Ruling Date: April 6, 2022 |
N324852: The country of origin of a wheel bearing
| Country of Origin: China |
| Item: A Wheel Bearing, which is a component of the suspension system or braking system in vehicles. It functions to provide accurate guidance for the rotation of the wheel. The wheel bearing consists of an outer ring flange, inner ring, inner ring flange and accessories such as rolling elements, cages, bolts, sealing rings, etc. The inner ring and the outer ring flange undergo grinding and super fine grinding using the CNC machine in Thailand. |
| Reason: The components produced in China have the basic characteristics of the wheel bearing and the processing operation performed in Thailand is only a finishing operation that completes a product but does not fundamentally change it. The end-use of all components from China is pre-determined at the time of importation to Thailand. The assembly of the components into the wheel bearing appears to be a minor one and none of the components undergo any substantial processing. |
| Ruling Date: April 6, 2022 |
N324983: The country of origin and marking of a transistor
| Country of Origin: South Korea |
| Item: Lilicon carbide metal-oxide semiconductor transistors. They consist of two silicon carbide metal-oxide semiconductor transistors encapsulated in a plastic-metallic package. Each transistor is 4.38 x 4.335 mm in dimension and has a thickness of 100 micrometers. |
| Reason: The front-end manufacturing processes that take place within South Korea impart the essence to the transistors. The wafers, manufactured within South Korea do not undergo a substantial transformation as a result of the manufacturing process that takes place in China. |
| Ruling Date: April 6, 2022 |
N324986: The tariff classification of a duvet cover from India
| HTS: 6302.21.9050, 6.7%, "Bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: of cotton: other: not napped… other." |
| Item: A duvet cover composed of 100 percent cotton woven printed fabric. The fabric is not napped. The duvet cover features a green print design of flowers, leaves and birds on tree branches. In addition, one end of the cover features an opening with a 10 button closure. The sample Queen duvet cover measures 90 x 92 inches. The cover has a knife edge and does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. It is packaged in a bag composed of 100 percent cotton woven fabric. The 3 panel bag has a flap closure and is held closed with textile ribbon ties. The bag measures 11 ½ x 11 x 3 inches. |
| Reason: N/A |
| Ruling Date: April 6, 2022 |
N324999: The tariff classification of dust control kit from China
| HTS:3920.10.0000, 9903.88.02, 4.2% + 25%, "Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene." |
| Item: A dust control kit. The kit consists of a 50-foot roll of polyethylene sheeting, four telescopic aluminum poles, plastic clips and pads and a six-foot plastic zipper with adhesive backing. The kit will be wholly manufactured and imported in retail ready packaging from China. The kit is sold for the purpose of creating a dust barrier during home renovations. |
| Reason: N/A |
| Ruling Date: April 6, 2022 |
N324666: Classification of four comforters made in Liechtenstein
| HTS: 9404.40.9005, 12.8%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” |
| Items: Four comforters: Montreux, Valletto, Chalet, and Edelweiss. All four comforters have down fill, 100% cotton shells, baffle-box construction and are devoid of embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work. The Chalet and Valletto comforters contain primarily goose down, the Montreux comforter contains primarily duck down, and the Edelweiss comforter contains primarily eiderdown. All four comforters were cut, sewn, filled, and finished in Liechtenstein. |
| Reason: In Pillowtex Corporation v. U.S., dated Oct. 28, 1997, the Court determined that comforters made of 100% cotton outer shells stuffed with white duck down were classified pursuant to the General Rules of Interpretation with the “essential character” of the comforters being their insulating quality, which was imparted by their down filling, and not the cotton shells. |
| Ruling Date: April 5, 2022 |
N324800: The tariff classification of Jameson Ready-To-Drink Canned Products
| HTS: 2208.90.8000, 21.1¢/liter, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other." |
| Item: Jameson Ready-To-Drink Canned Products, specifically: Jameson Cola, Jameson Lemonade and Jameson Ginger & Lime. The Jameson RTD Canned Products are alcoholic beverages ready to be consumed directly from the can. They are not intended to be mixed with any other beverage prior to consumption. Jameson Cola contains carbonated water, liquid sucrose, Jameson bulk whiskey base, caramel coloring, phosphoric acid, natural cola flavor, sodium benzoate and potassium sorbate. The Jameson bulk whiskey base is added to water, liquid sucrose, caramel coloring, phosphoric acid, natural cola flavor, sodium benzoate and potassium sorbate and carbon dioxide. It is then filtered, canned and pasteurized. The finished product is packaged in 355 ml ready-to-drink cans with an ABV of 5 percent. |
| Reason: Based on the composition of the ingredients and use, namely the carbon dioxide, these products do not have the essential character or identity of liqueurs and cordials and they will be classified elsewhere. |
| Ruling Date: April 5, 2022 |