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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N330040: The tariff classification of a woman’s vest from Vietnam
| HTS: 6211.43.1076, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Vests: Other." |
| Item: A women’s vest constructed from knit and woven components. The side panels, which extend from under the arms to the hips, are constructed from 84% nylon and 16% spandex knit fabric. The collar and the shoulder portions are constructed from 100% nylon woven fabric. The balance of the front and back panels is constructed from 96% nylon and 4% spandex woven fabric. The lightly-padded vest features pockets at the waist and a full front opening secured by a zipper closure that extends to the top of the stand-up collar. |
| Reason: The woven fabric component imparts the essential character of the garment. |
| Ruling Date: Jan. 26, 2023 |
N330093: The tariff classification of footwear from Italy
| HTS: 6403.59.6060, 8.5%, "Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather: other footwear with outer soles of leather: other: other, other, other: for men, youths, and boys; for men; other." |
| Item: An open toe/open heel, below the ankle, men’s sandal. The upper consists of leather straps and mesh textile netting on the medial and lateral sides of the sandal. You provided an external surface area breakdown of 71% leather and 29% textile materials The sandal has a padded leather footbed and a low heel. The external surface area of the outer sole that comes in contact with the ground consists of 100% leather materials. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2023 |
N330102: The tariff classification of a 1996 Toyota HiLux from Japan
| HTS: 8704.21.0100, 25% “Motor vehicles for the transport of goods: Other, with only compression-ignition internal combustion piston engine…: G.V.W. not exceeding 5 metric tons." |
| Item: A 1996 Toyota HiLux 4 full door pickup, frame number LN107-0024711. This vehicle is equipped with a 3-liter (2,779 cc) diesel engine, and interior seating for five (5) passengers with two (2) foldable rear facing jump seats in the open cargo area. |
| Reason: The vehicle has a number of features which indicate that it was designed for the transport of goods rather than for the transport of persons. |
| Ruling Date: Jan. 25, 2023 |
N330116: The tariff classification of steel TV/monitor wall mounting brackets from China
| HTS: 8302.50.0000, 9903.80.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Items: Three TV/monitor wall mounting brackets made of steel. Each bracket functions to mount a TV or monitor to a wall. The first two models are full motion wall mount brackets for screen sizes ranging from 26 to 55 inches. The third model is a wall mount bracket with tilt for screen sizes ranging from 26 to 55 inches. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2023 |
N330159: The tariff classification of Men’s Swim Shorts from China
| HTS: 6210.40.5550, 9903.88.15, 7.1% + 7.5%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Other." |
| Item: A pair of men’s swim shorts constructed from 89% polyester, 11% elastane woven fabric visibly impregnated, coated, covered or laminated with plastic. The garment features an elasticized waistband with a fully functional drawstring, a brief-style mesh liner, side seam pockets, rear pockets, and hemmed leg openings. The side seam pockets and one of the rear pockets contain pocket bags constructed partially of mesh fabric to facilitate drainage. The other rear pocket contains a grommet for drainage. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2023 |
N330191: The tariff classification of a rocking device from China
| HTS: 8501.10.4060, 9903.88.01, 4.4% + 25%, "Electrical motors and generators (excluding generating sets): Motors of an output not exceeding 37.5 W: Of under 18.6 W: Other: DC: Other.” |
| Item: A rocking device that is designed to be fastened to a baby stroller, crib, car seat, etc. The Sleepytroll Baby Rocker consists of a plastic enclosure containing a printed circuit board assembly, a DC electric motor having an asymmetrical weight permanently attached to the output shaft, and a bearing. On the outer enclosure are three control buttons and a battery indicator. The electric motor is a 12 VDC brushed motor and has a maximum power output of 2.28 watts. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2023 |
N330254: The tariff classification of UTV Door Cover Skins from China
| HTS: 8708.29.1500, 9903.88.03, 2.5% + 25%, “Parts and accessories of motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Door assemblies.” |
| Item: A set of Sewn Door Cover Skins attached to the metal door frame of a utility terrain vehicle. They are constructed of 40% polyester, 5% Polyvinyl Chloride, 20% ethylene propylene diene monomer rubber and 5% nylon. The material is a light gray warp knit polyester with a black PVC face side coated and embossed. The clear window is vinyl super double polished, with a 0.030 gauge thick single layer with a cold crack resistance of up to -30 degrees. It is cut to a specific shape for a specific vehicle model and is sewn together with a zipper to open the clear window. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2023 |
N330026: The tariff classification of cotton swabs, cotton pads, and an emery board from China
| HTS: (1) 6805.20.0000, 9903.88.03, free + 25%, “Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only. |
| (2), (3): 5601.21.0090, 9903.88.03, 3.6% + 25%, “Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps: Wadding of textile materials and articles thereof: Of cotton: Other.” |
| Item: A “Vanity Kit,” which consists of (1) an emery board, (2) two cotton swabs and (2) two unsaturated cotton makeup removal pads, all housed in a plastic packet. The emery board measures 5 centimeters long by 1 centimeter wide, and consists of silicon dioxide abrasive powder affixed with glue to a cardboard base. The two cotton swabs each contain a cardboard stem, and the two round cotton pads of wadding construction are each wholly of cotton. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2023 |
N330101: The tariff classification of motorized ball valves from China
| HTS: 8481.80.9025, 9903.88.03, 2% + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Other: Other: With electrical or electro-hydraulic actuators: Other." |
| Items: Five models of motorized ball valves, which are assemblies that primarily consist of a motor that actuates the valve and a valve that opens and closes to control the flow of fertilizer solution and water to plants. The ball valves are primarily constructed of PVC material. |
| Reason: The valves, once actuated, open and close to control the flow of fluid. |
| Ruling Date: Jan. 24, 2023 |
N330113: The tariff classification of a pair of women's shorts from China
| HTS: 6104.63.2030, 9903.88.15, 28.2% + 7.5%, “Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s” |
| Item: A pair of women’s knit shorts constructed from 97% polyester, 3% spandex terry knit fabric. The loose-fitting pull-on shirts feature a fabric covered elasticized waistband, two side mesh pockets, side slits and hemmed leg openings. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2023 |