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.
N325810: The country of origin of an electric motor and the applicability of certain trade remedies under Section 301
Country of Origin: (Scenario 1) China, (Scenario 2) Thailand |
Section 301 Applicability: The motor described in the first scenario, is subject to the additional duties applicable to products of China under Section 301. The motor described in the second scenario is not subject to the additional duties under Section 301. |
Item: An Electronically Commutated Motor for use in household central air conditioning systems. The motor consists of four main subassemblies, which you identify as the rotor subassembly, the stator subassembly, the structural bracket, and the printed circuit board assembly drive electronics. |
Reason: The rotor and stator are the dominant components of a finished electric motor. The rotor is the more complex component of the finished motor when compared to the stator. |
Ruling Date: May 25, 2022 |
N325828: The tariff classification of glass beaded handbag from Vietnam
HTS: 7018.90.5000, 6.6%, "Glass beads, imitation pearls, imitations precious and semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other." |
Item: “W Legacy small satin hobo shoulder bag” is a glass beaded handbag with a shoulder strap and glass beaded metal flap closure with the letter shape “W” logo on the front. The exterior surface is completely covered with glass beads. The interior is lined in gray polyester fabric and has one interior side pocket. |
Reason: N/A |
Ruling Date: May 25, 2022 |
N325833: The tariff classification of a laminated box sleeve woven of polypropylene strip from India
HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
Items: “100% Woven Polypropylene Box Sleeves” are tubular laminated fabrics constructed of woven textile strip. The fabric is woven wholly of polypropylene and that its purpose is to provide rigidity when placed over corrugated cardboard boxes at food packaging plants. The fabric is laminated on one surface with a plastic film composed of polypropylene and polyethylene. The film is applied to the fabric after being extruded and is then pressed and cooled to permanently bond the materials. |
Reason: N/A |
Ruling Date: May 25, 2022 |
N325853: The tariff classification of a knitted agriculture net from Israel
HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
Items: A “Knitted Net Sleeve,” intended to be used for agricultural purposes to protect fruit from insects and birds. The tubular shaped sleeve is composed of 100 percent polyethylene knitted netting. The sleeve can be reused for two to three seasons and the bottom can be tied closed with a twist tie allowing the collection of ripe fruit. The sleeve is imported into the United States in bales. |
Reason: The sleeve is considered “made up” based on the definition of the term found in Note 7(d) to Section XI of the Harmonized Tariff Schedule of the United States, (HTSUS). |
Ruling Date: May 25, 2022 |
N325909: The tariff classification of a Harry Potter collectibles kit from China
HTS: (1) 4820.10.2010, 9903.88.03, free + 25%, "Diaries and address books." |
(2) 9608.10.0000, 9903.88.15, 0.8¢ each + 5.4% + 7.5%, "Ball point pens." |
(3) 7117.19.9000, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
(4) 4911.91.2040, free, "Other printed matter… Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness |
(5)(6) 4911.99.6000, 9903.88.15, free + 7.5%, "Other printed matter… Other: Other: Other: Printed on paper in whole or in part by a lithographic process." |
(7) 4202.12.2120, 9903.88.03, 20% + 25%, "Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of plastics, suitcases, structured, rigid on all sides." |
Items: The “Harry Potter – Hogwarts Trunk Collectible Set” is designed to engage children in various activities. (1) A bound journal containing 62 pages. More than half of the pages are lined paper. The other portion are pages with a picture and short phrase from the Harry Potter films. The journal measures approximately 7.25” x 4.5” (2) A ballpoint pen designed to resemble a magic wand (3) A frog-shaped base metal and enamel pin (4) A map of Hogwarts Academy (5) Two train tickets to board the Hogwarts train (6) A letter of acceptance to the Hogwarts academy. All items are packaged into a (7) mini trunk. |
Reason: N/A |
Ruling Date: May 25, 2022 |
N325943: The country of origin of LED Drivers and the applicability of certain trade remedies under Section 301
Country of Origin: China |
Section 301 Applicability: The URDCs will be subject to the additional duties applicable to products of China under Section 301. |
Item: Ultra Remote Driver Cabinets. Steel electrical enclosures housing one or more LED drivers, terminal blocks, cable assemblies, and fuses, etc. The LED Drivers convert AC mains power into various output DC voltages, depending on the model and supply the DC electricity to power commercial lighting apparatus. The assembly of the URDCs occurs in Canada and involves the laser cutting, machine pressing, welding, and powder coating of steel sheet to form an enclosure. Next, LED Drivers of Chinese origin are bolted inside the cabinet, along with terminal/fuse blocks of Mexican origin and various wires and hardware. The URDCs are tested and packaged for shipping. |
Reason: The LED Drivers provide for the essential character of the assembled URDCs, where the assembly operations conducted in Canada are not sufficiently complex so as to substantially transform the LED Drivers. |
Ruling Date: May 25, 2022 |
N326082: The tariff classification of a lighting set from Cambodia
HTS: 9405.49.0000, 3.9%, “Luminaires and lighting fittings…: Other.” |
Item: 70 Count Indoor/Outdoor Light Set, measuring approximately 15 feet in length. It can be plugged into a wall socket and can be combined string to string. The light string contains 70 incandescent lamps along electrical wires. The lighting set features clear incandescent mini light bulbs. The wires and lamp holders are white in color. |
Reason: N/A |
Ruling Date: May 25, 2022 |
N326157: The tariff classification of a seat from China
HTS: (If made of reinforced or laminated plastics) 9401.80.2011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Of reinforced or laminated plastics: Other household.” |
(if not made of reinforced or laminated plastics) 9401.80.4046, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: Other.” |
Item: The “Cozee Convertible Slide & Play Game Mat” is a functional seat comprised of the rectangle seat foundation component with a side storage pocket, the U-shape seat backrest component, the small ottoman component with a cutout for the placement of objects, and the large ottoman component. Each component is constructed of foam pieces permanently encased in man-made fiber covers with zipper enclosures. Seating is provided for one or more individuals. Soft toy checker pieces constructed of foam plastic encased in man-made fiber covers are included with the seat. The large ottoman is the convertible component, it unfolds, and the diagonal halves becomes the slide. Collectively, the seat contains no wood or metal structures. The 4 seat components are not a unitary whole, they are not permanently affixed to one another. When configured and reconfigured, the seat may alternatively function as a bed, a playmat, or a gaming surface for toddlers. |
Reason: The seating components are the indispensable attribute that serves to distinguish the structure of the article. The essential character of the “Cozee Convertible Slide & Play Game Mat” as a whole is imparted by the seating components. |
Ruling Date: May 25, 2022 |
N325666: The tariff classification of a cap insert from China
HTS: 6507.00.00, 9903.88.03, free + 25%, “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.” |
Items: A lightweight, impact resistant bump cap insert constructed of durable polypropylene. The plastic shell inserts easily into any baseball-style cap or other type of headwear to protect the wearer against minor impacts. The shell has one main panel that covers the front of the head and crown, and two flexible side panels with an interior foam pad and several vents to allow airflow. |
Reason: The cap insert is an article not suitable for independent use without incorporating it into a hat or other article of headwear, it is designed to function with hats. |
Ruling Date: May 24, 2022 |
N325702: The tariff classification of two pet bandanas from China
HTS: 4201.00.6000, 9908.99.03, 2.8% + 25%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: other." |
Item: Pet bandanas composed of 100% polyester fabric. One bandana is printed with Halloween designs. The other one is printed with a Christmas image. |
Reason: Although the bandanas could be classified in Chapter 95 as festive articles, the instant bandanas are functional items, providing additional warmth and comfort to the animal. As such, they are not purely decorative. |
Ruling Date: May 24, 2022 |