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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N325921: The tariff classification of a decorative metal lantern with an LED candle from China
| HTS: 8306.29.0000, dree, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Items: Three different styles of a solar-powered decorative lantern made of iron. Inside each is an LED pillar candle resting on the flat bottom of the lantern. When powered on, the glowing light is emitted through a decorative metal cage consisting of closely arranged wire rings. The glowing light merely enhances the article’s decorative appeal and is not a substantial source of lighting. |
| Reason: N/A |
| Ruling Date: May 10, 2022 |
N325373: The tariff classification of footwear and footwear parts from Thailand
| HTS: (1) 6404.11.9050, 20%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for women: other." |
| (2) 6404.19.3960, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women." |
| (extra pairs of inserts) 6406.90.3060, 5.3%, "Footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other." |
| Items: (1) A unisex, closed toe/closed heel, below-the-ankle, athletic style shoe. The external surface area of the upper is composed of predominantly textile mesh material with the balance consisting of leather. It also has a nylon pull tab and a wide toe box. The shoe has an elastic lace threaded through several pairs of eyelets over a separate tongue. It is secured to the sides and is designed to be spread apart to allow insertion of the foot. A functional strap with a hook and loop closure is located across the foot. The anti-slip outer sole is made of rubber or plastics. Rubber or plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $21.00 per pair. (2) A unisex, closed toe/closed heel, slip on shoe which does not cover the ankle. The esau is made of predominantly textile mesh material. The shoe features a wide elastic band over the forefoot, a wide toe box, and a nylon pull tab. The anti-slip outer sole is made of rubber or plastics. Rubber or plastics accounts for more than 10 percent of the total weight of the shoe. The F.O.B. value is $21.00 per pair. |
| Reason: While this item belongs to the class of undergarments in heading 6212 as it is body supporting, it lacks the traditional characteristics of brassieres classified in subheading 6212.10. It is more appropriately classified as an “other” body supporting garment in subheading 6212.90. |
| Ruling Date: May 9, 2022 |
N325374: The tariff classification of footwear insoles from Thailand
| HTS: 6406.90.3060,5.3%, "Parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other." |
| Item: CARESTEP Orthotic Insoles are removable insoles consisting of different molded and/or shaped rubber/plastic components. The footbed is covered with microfiber. The various rubber/plastic components provide cushion, support, and flexibility. Each insole pair comes with three pairs of rubber/plastic arch supports (inserts) that are designed to fit into the insoles. The wearer can choose a pair of low, medium, or high arch inserts depending upon the level of support desired. The F.O.B. value is $8.00 per pair. |
| Reason: The insoles with one pair of inserts possesses the essential character of fully assembled insoles. Because the subject merchandise is packaged with three pairs of inserts, and only two of them are used at a time, the remaining two pairs of inserts are considered excess, and are classified separately. Here, the inserts happen to be classifiable in the same provision as the removable insoles. |
| Ruling Date: May 9, 2022 |
N325375: The tariff classification of footwear from Thailand
| HTS: 6404.19.9060, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women." |
| (The extra pairs of inserts) 6406.90.3060, HTSUS, 5.3%, "Parts of footwear; other: removable insoles, heel cushions and similar articles; of rubber or plastics; other. The rate of duty will be 5.3 percent ad valorem." |
| Item: A closed toe/closed heel, shoe. The shoe covers the ankle and measures approximately 6 inches tall. The external surface area of the upper (esau) is made of 100 percent textile materials. The sides of the upper reach to the front of the foot and are secured to each other with a hook and loop closure. A wide flap, resembling an external tongue, covers the closure on the top of the foot and is secured to the sides with hook and loop closures. The anti-slip outer sole is made of rubber or plastics. Rubber or plastic accounts for more than 10 percent total weight of shoe. The F.O.B. value is $18.00 per pair. |
| Reason: The shoe is not a slip-on as it has hook and loop closures. Rubber or plastic accounts for more than 10 percent of the total weight of the shoe. Additionally, this style is not a “house slipper” as described by chapter 64. |
| Ruling Date: May 9, 2022 |
N325376: The tariff classification of footwear from Thailand
| HTS: 6403.99.9065, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other." |
| Item: A footwear style, identified as Mary K 39, show a closed-toe/closed-heel, below-the-ankle, woman’s, Mary Jane-style shoe. The external surface area of the upper is predominantly leather. The shoe has a strap with a hook and loop closure on the lateral side. You state the shoe has thick and flexible EVA midsoles, a deep heel cup, and an extra deep toe box. The anti-slip outer sole is made of rubber or plastics. The F.O.B value provide is $21.00 per pair. |
| Reason: The clutch is not an integral, constituent part of the compressor subassembly. As described, the subassembly is a complete compressor. |
| Ruling Date: May 9, 2022 |
N325467: The tariff classification of a pair of men’s shorts from Vietnam
| HTS: 6203.43.9030,27.9%, "Men’s or boys’… trousers, … and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Men’s." |
| Item: Style AFO-Vent Multi Short is a pair of men’s shorts constructed from 100% polyester woven fabric. The garment falls above the knee and features an elasticized waistband, reflective logos at the lower right front and lower left back legs, and hemmed leg openings. The shorts have a liner constructed from 94% polyester and 6% elastane knit fabric. The liner features seven pockets around the circumference of its waistband. The top of the liner extends to approximately a half-inch above the waistband of the shorts, which is tacked to the liner at various points, consistent with the placement of the liner pockets. |
| Reason: The paramount function of items generally classified under heading 6212 is body support. While the liner of the shorts may be snug or close fitting and offer some light support to the wearer, the primary purpose of the garment is not body support. |
| Ruling Date: May 9, 2022 |
N325655: The tariff classification of an electric space heating lantern from China
| HTS: 8516.29.0030, 9903.88.03, 3.7% + 25%, "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: [e]lectric space heating apparatus and electric soil heating apparatus: other: portable space heaters: fan-forced.” |
| Item: The “Duraflame® 28-inch Electric Lantern with Infrared Heat.” It is a composite article that consists of a decorative lantern and an electric space heater. The lantern is made from iron and features glass panels. Within the lantern is a permanently affixed artificial candle made of plastic and illuminated with light-emitting diode light sources. The candle has options and brightness settings with the option to change between steady and flickering light. At the base of the lantern is an integrated 1.5-kilowatt, fan-forced, space heater. This item would be considered portable. |
| Reason: The heater portion predominates over the lantern as it provides almost 90 percent of the value to the product. As such, CBP finds that the electric space heater would impart the essential character to this article, |
| Ruling Date: May 9, 2022 |
N325740: The tariff classification of a wood bead wall hanging from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Items: Two styles of decorative wall hangings, differing only in the color and pattern of their wooden beads. The wall hangings have a horizontal wooden strip at the top. Hanging from the strip are seven evenly spaced strings of wooden beads, strung on jute rope. A jute tassel adorns the end of each bead string, and a jute rope attached at the top allows for hanging on a wall. |
| Reason: The item would be considered an “ornament” within heading 4420. |
| Ruling Date: May 9, 2022 |
N325512: The tariff classification of a Baking Treat Jar Gift Set from China
| HTS: 8205.51.3030, 9903.88.03, 3.7% + 25%, "handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements." |
| Item: A Baking Treat Jar Gift Set, which includes three stainless steel cookie cutters in the shape of a dog bone, Christmas tree and Christmas stocking; three recipe cards for dog treats, each a different flavor: blueberry; peanut butter and banana; and peanut butter and pumpkin. The cards are lithographically printed on both sides. On the front are listed the ingredients and equipment needed. On the back are the instructions for combining the ingredients, rolling out the dough, using the cutters to create shapes, baking, and storing. |
| Reason: CBP finds that none of the articles impart the essential character of the subject set. The classification will be the heading that appears last in numerical order among those which equally merit consideration. In this case, the heading for cookie cutters appears last in numerical order. |
| Ruling Date: May 6, 2022 |
N325463: The tariff classification of Sunitinib Malate Capsules in dosage form, from India
| HTS: 3004.90.9215, 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: Other: Other: Antineoplastic and immunosuppressive medicaments.” |
| Item: Sunitinib Malate, imported in 12.5 mg, 25 mg, 37.5 mg and 50 mg capsules, is a receptor tyrosine kinase inhibitor. It is indicated for the treatment of renal cell carcinoma and imatinib resistant gastrointestinal stromal tumor. |
| Reason: N/A |
| Ruling Date: May 6, 2022 |