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.
N330366: The tariff classification of Aqua Stairs from China
| HTS: 7616.99.5130, 9903.88.03, 2.5% + 25%, “Other articles of aluminum: Other: Other: Other: Ladders.” |
| Item: Aluminum swim ladders that will be used by people and pets to easily get in and out of the water. The ladders are designed with a staircase style angle to enable people who can negotiate staircase style steps to enter and exit the water. The product literature indicates these ladders can be installed on boats, seawalls, piers, and docks. |
| Reason: While the Aqua Stairs would help the elderly and injured, they would likewise appeal to many people who are not impaired. The swim ladders are not marketed and sold in specialty stores to the handicapped but are sold to the general public. |
| Ruling Date: Jan. 31, 2023 |
N330550: The tariff classification of a Christmas decoration from China
| HTS: 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.” |
| Item: A holiday-style water globe, which consists of a clear glass globe filled with plastic “snow” and distilled water set on a circular agglomerated stone base. Inside the globe is a winter scene also made of agglomerated stone featuring representations of evergreen trees and a grouping of deer. The black base features the words “Merry Christmas” prominently in large gold letters surrounded by stars. When the item is shaken, the globe’s interior is filled with simulated falling snow. |
| Reason: The article is marketed and sold exclusively as a decoration for Christmas. |
| Ruling Date: Jan. 31, 2023 |
N329700: The tariff classification of a coated polyester stitch-bonded fabric from Vietnam
| HTS: 6005.36.0020, 10%, "Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, unbleached or bleached: Other: Stitch-bonded goods." |
| Item: A coated, stitch-bonded fabric composed of 100% polyester staple fibers and chain stitched with 100% polyester yarn made of unbleached fibers. The stitch-bonded fabric is coated with an acrylic based, gray colored coating. The coating is not visible to the naked eye. The coated fabric weighs 90 g/m2. The fabric will be used on the bottom of a mattress or on the top of a box spring or other foundation. It will be imported in industrial sized roll form, typically 82 inches in width. |
| Reason: N/A |
| Ruling Date: Jan. 30, 2023 |
N330065: The tariff classification of a polyester weft knit fabric from China
| HTS: 6006.31.0080, 9903.88.03, 10% + 25%, "Other knitted or crocheted fabrics: Of synthetic fibers: Unbleached or bleached: Other." |
| Item: A 10-foot panel of knit webbing. The weft knit fabric is wholly of polyester single knit construction. The fabric is unbleached and weighs 70 g/m2. The fabric will be imported in 100-centimeter widths and will be used for decorative purposes to create the illusion of a spider web by cutting, puncturing or stretching the fabric. |
| Reason: The fabric webbing is a generic piece of knitted textile fabric and does not display any recognized festive motif that would intrinsically link this product to any particular holiday. |
| Ruling Date: Jan. 30, 2023 |
N330316: The tariff classification of postcard art kits from Malaysia
| HTS: 4909.00.2000, free, “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Postcards.” |
| Item: A 17-piece kit that consists of eight postcards, eight ink palette cards, and one brush packaged together for retail sale. One side of each postcard is conventionally printed with lines and captions to facilitate the entry of a message and address and the placement of a postage stamp. The opposite side is printed with line drawings to be painted in, for example, a scene depicting cacti and a sunset. Each ink palette card contains eight one-time-use ink colors that can be activated by adding water. |
| Reason: The art kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the postcards, which serve as a focal point for the painting activity. |
| Ruling Date: Jan. 30, 2023 |
N330336: The tariff classification of hot/cold gel packs from Vietnam
| HTS: 3824.99.9397, 5%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other." |
| Item: A pair of gel slippers. The item is a pair of hot/cold packs designed to be used on the feet. The outer surface is made from woven polyester fabric and contained within is a gel. The gel consists of glycerine, water, plastic polymer and a preservative. |
| Reason: N/A |
| Ruling Date: Jan. 30, 2023 |
N330344: Country of origin determination and classification of a woman’s top; 19CFR 102.21(c)(2)(1)
| Country of Origin: Vietnam |
| HTS: 6114.30.1020, 28.2%, "Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." |
| Item: A women’s crop top constructed from 95% nylon, and 5% spandex knit fabric. The top reaches from the shoulder to above the waist, and features a round neckline, long sleeves with thumb holes, and a turned back hemmed bottom. |
| Reason: The garment is made of two or more component parts and is cut, sewn, and assembled in Vietnam, therefore meeting the terms of the tariff shift requirement. |
| Ruling Date: Jan. 30, 2023 |
N330350: The tariff classification and country of origin determination 19 C.F.R. 102.21(C)(4) for a women’s knit upper body garment
| Country of Origin: Vietnam |
| HTS: 6110.30.3059, 32%, "Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls: Other." |
| Item: A women’s pullover constructed from 97% nylon and 3% spandex jacquard knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a capped self-fabric jewel collar neckline, short, hemmed sleeves and a straight hemmed bottom that reaches to below the waist. |
| Reason: The most important assembly or manufacturing process occurred in Vietnam. |
| Ruling Date: Jan. 30, 2023 |
N330117: The tariff classification of a men’s pullover from Vietnam
| HTS: 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| Item: A men’s pullover constructed from 80% polyester and 20% spandex finely knit fabric that measures 36 stitches per 2 cm in the direction the stitches are formed. The sample is of pieced construction and features a crew neckline; short, hemmed, raglan sleeves; functional overlock stitching at the seams and hems; and a straight bottom. The fabric of the lower front and back panels is folded under at the bottom of the garment and stitched together at the chest and back areas, creating a double-layer lower section. |
| Reason: N/A |
| Ruling Date: Jan. 27, 2023 |
N330025: The tariff classification of frozen shrimps from Vietnam
| HTS: 1605.21.1020, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns,: Other: Frozen, imported in accordance with Statistical Note1 to this chapter: Breaded." |
| Item: Raw headless, peeled, deveined shrimps that are either butterflied or peeled tail-on. The shrimps will be coated with a mixture of pre-dust, batter mix, and breadcrumbs. The breadcrumbs may be replaced with panko or coconut flakes. Wheat, soybean, coconut, milk, and/or sulfites may also be added to the coating mixture, after which the shrimps will be individually quick frozen. The finished product will consist of 50-55% shrimp, and the remainder will be coating. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2023 |