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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N330372: The tariff classification of textile decorations from Vietnam
| HTS: (1)(2) 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| (3) 9505.90.6000, Free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: (1) The “Christmas Critters” style door cover features the image of a polar bear and brown bear, each holding a wrapped Christmas present, as well as a reindeer and rabbit each wearing winter scarves. (2) The “Winter Wonderland” style door cover features the image of a snowy landscape with two snowmen in the foreground wearing Santa hats. (3) The “Happy Hanukkah” style door cover features the image of lighted candles. There are four candles on each side with a larger center candle as if set in a menorah. The dark background depicts the night sky with stars and snowflakes. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2023 |
N327751: The tariff classification of a woman’s crop top from China
| HTS: 6114.90.9010, 9903.88.15, 5.6% + 7.5%, "Tops: knitted or crocheted: Of other textile materials." |
| Item: A woman’s crop top composed of 100% hemp knit paper yarn. The top does not reach the waist and features a round front neckline, long sleeves and a finished bottom. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2023 |
N329947: The applicability of 9802.00.80 and Section 301 for a multiple-walled insulating unit of glass assembled in Mexico
| 9802.00.80 Applicability: Additional information is needed. A complete explanation of the baking process and its effect on the U.S. tempered glass panels is required. |
| Section 301 Applicability: Not applicable |
| Item: A multi-walled insulating glass unit. The IGU is classifiable in subheading 7008.00.0000, eligible for USMCA preferential treatment and of Mexico origin for marking purposes. |
| Reason: The foreign Chinese components, and the domestic U.S. material components lose their identity in Mexico and undergo a substantial transformation, |
| Ruling Date: Jan. 20, 2023 |
N329993: The tariff classification of Used Vegetable Oil from Mexico
| HTS: 1518.00.4000, 8%, “Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Other.” |
| Item: Residual vegetable oil. The product is composed of 99% oil and 1% water. You state that the waste oil, which has not been processed, is not suitable for human consumption and will be used in the production of biodiesel fuel. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2023 |
N330075: The country of origin of an Airwave Outlet Assembly
| Country of Origin: The country of origin is the country of origin of the actuators. |
| Item: An airwave outlet assembly, which is produced to the specifications of a motor vehicle Original Equipment Manufacturer customer. The assembly will be located within the floor console that separates the two front bucket seats and acts to ensure proper vehicle climate conditions to the motor vehicle's rear passengers through temperature, strength, directional and source airflow management. The airwave outlet assembly consists of components from China and four actuators from South Korea. The assembly of the Chinese components and the South Korean electric actuators into a functional airwave assembly occurs in Canada. |
| Reason: None of the components from China and South Korea undergo any substantial processing. The end-use of all components from China and South Korea is pre-determined at the time of importation to Canada. |
| Ruling Date: Jan. 20, 2023 |
N330272: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.1500, free, "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” |
| Item: A tabletop decoration composed of medium density fiberboard in the form of three-dimensional cut-out letters spelling out Santa’s famous expression, “Ho Ho Ho.” |
| Reason: N/A |
| Ruling Date: Jan. 20, 2023 |
N330273: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.1500, free, "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” |
| Item: A tabletop decoration composed primarily of three, medium density fiberboard shapes depicting Christmas ball ornaments, complete with metal crowns and hanging loops. All three are joined together, side by side by a jute cord run through a hole in the side of each of the ornament shapes. The cord runs through the shapes and includes wooden beads between the ornament shapes and strung together with textile tassels at both ends. The ornament shapes also feature flat bottoms so they can stand securely on the table. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2023 |
N330109: The tariff classification of a dog bed from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A dog bed intended to be used as a comfortable place for a dog to sleep. The dog bed cover is composed of two textile fabrics. A dyed 100% polyester woven faux fur fabric comprises the sides and top of the bed and a dyed 100% polyester woven fabric coated with polyvinyl chloride comprises the bottom of the bed. The bed can be attached to the two female zippers. |
| Reason: N/A |
| Ruling Date: Jan. 19, 2023 |
N330201: The country of origin of a 6-Piece Screwdriver Set
| Country of Origin: Vietnam |
| Items: Six screwdrivers with either slotted or Phillips head tips. Each screwdriver consists of a steel shaft and magnetic tip attached to a plastic handle. |
| Reason: The cut steel bars are substantially transformed in Vietnam into individual articles that have the shape, size, and form of each finished screwdriver’s shank and tip. Each of these articles constitutes the essence of a finished screwdriver. The assembly and processing operations performed in China do not substantially change it into a product with a new name, character or use. |
| Ruling Date: Jan. 19, 2023 |
N329943: The country of origin of a starter
| Country of Origin: The country of origin of the starter will ultimately be determined by the country of origin of the field case. |
| Item: Internal combustion and diesel engines assembled in China from a non-Chinese field case and various other Chinese components. The starters are designed for use as direct-current electric motors in vehicles, where they convert electric energy to mechanical energy, to provide cranking power to the combustion engine and initiate regular operation. |
| Reason: The non-Chinese components of the starter were not transformed in China into a new and different article of commerce with a name, character, and use which were distinct from the articles exported from China. |
| Ruling Date: Jan. 18, 2023 |