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.
N330503: The tariff classification of a 1994 Bugatti EB 112 passenger vehicle from France
| HTS: 8703.24.0190, 2.5% “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: Used”. |
| Item: A 1994 Bugatti equipped with a 6.0 liter, 12 valve spark-ignition internal combustion piston engine. |
| Reason: HQ 961279, dated Nov. 5, 1998, says that “the Explanatory Notes for heading 9705 describes a narrow interpretation of coverage which would not include all collection pieces” and that not all collections qualify for classification in heading 9705. The automobile does not qualify as an article of historical interest and is more specifically provided for elsewhere in the tariff schedule. |
| Ruling Date: Feb. 9, 2023 |
N330532: The tariff classification of a height-adjustable wheeled tray table from Taiwan
| HTS: 9403.70.4015, free, “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” |
| Item: An adjustable wheeled tray table that can be used with a sofa, a chair, or a bed. The tabletop is made of reinforced and laminated plastic with a wood-like appearance that can be tilted up to 90 degrees. The tabletop is supported by a height-adjustable vertical column that extends upward from a U-shaped steel frame with swivel casters. |
| Reason: N/A |
| Ruling Date: Feb. 9, 2023 |
N330614: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-sized costume, which consists of a pullover vest, cape, chains, and a half mask with horns. The set features a foam front and back yoke, faux button front opening and a raw, unfinished hem bottom. The vest is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile vest imparts the essential character of the set. |
| Ruling Date: Feb. 9, 2023 |
N330132: The country of origin determination of various nonwoven rolls, sheets, and pads; 19 CFR 102.21(c)(2)
| Country of origin: Vietnam |
| Items: Five different samples referred to as “cotton roll,” “cotton tissue,” “round pad 1-layer,” “Lilian puff,” and “Baby cotton tissue.” These products will be for the cosmetic use of make-up removal and for daily use as a consumable. |
| Reason: There was no tariff shift resulting from the operations done to this fabric in China. |
| Ruling Date: Feb. 8, 2023 |
N330211: The tariff classification of Seafood Stew from France
| HTS: 1605.52.0500, free, “Scallops, including queen scallops: Products containing fish meat; prepared meals.” |
| Item: Seafood Stew composed of salmon, pollock, scallops, and shrimps, along with mushrooms, carrots, zucchini, cream, water, Vermouth wine, white wine, crustaceous aroma, shallots, rice flour, Emmental cheese, butter, St. Jacques seasoning, salt, parsley, alcohol vinegar, garlic, and white pepper. |
| Reason: N/A |
| Ruling Date: Feb. 8, 2023 |
N330296: The country of origin of a camera and a network video recorder
| Country of Origin: Vietnam |
| Item: A surveillance camera that can record and capture both still and digital images onto an internal SD card. The camera consists of a lens, a sensor board, an encoding board, a power board, a shell, and cables. The sensor board is a printed circuit board assembly that can transform the optical signal from the lens to the electrical signal. The encoding board is also a PCBA that can encode the electrical signal of the video or image data. |
| Reason: The PCBAs, which are made in Vietnam for both the surveillance camera and the NVR, contribute to the main functionality of the finished products. |
| Ruling Date: Feb. 8, 2023 |
N330330: Tariff Classification of wheelchair seat cushions made in Mexico
| HTS: 9404.90.2090, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other, Other.” |
| Items: Wheelchair cushions composed of one or more ergonomically contoured, rectangular cushions, covered in one or more of several synthetic fabrics, and can be customized to meet a client’s particular needs. |
| Reason: N/A |
| Ruling Date: Feb. 8, 2023 |
N330340: The tariff classification of a fishing cup holder from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "other articles of iron or steel, other…other." |
| Item: A cup holder is designed to be installed in a fishing boat to hold beverages for the fisherman. The purpose of the cup holder is to aid in the storage and transport of beverages while the boat is in motion as well as for the user while actively fishing. The cup holder and mounting equipment are made of stainless steel. |
| Reason: The cup holder does not contribute directly to the effectiveness of the fishing rod, as it does not relate directly to the fishing rod’s performance or operation in any way. |
| Ruling Date: Feb. 8, 2023 |
N330381: The tariff classification of a women’s sweater from China
| HTS: 6110.30.3020, 9903.88.15, 32% + 7.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles; knitted or crocheted; Of man-made fibers: Other; Other: Other: Other: Sweaters: Women’s. Chapter 61 Statistical Note 3, noted." |
| Item: An LED light up reindeer ugly Christmas sweater with built in bulbs constructed from 100% acrylic knit fabric. The outer surface of the garment’s fabric measures seven stitches per two centimeters in the direction the stitches were formed. The sweater features a ribbed knit round collar; a reindeer applique with light bulbs; a power source for the lights on the inside of the sweater; long sleeves with rib knit cuffs and a ribbed knit bottom that reaches to below the waist. |
| Reason: N/A |
| Ruling Date: Feb. 8, 2023 |
N330412: The tariff classification of portable bedside toilets from China
| HTS: 3922.90.0000, 9817.00.96, free, "baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics: other." |
| Item: A portable bedside toilet with toilet lift that can also be used as a shower chair. The product consists of an aluminum structure and legs, a wide polyurethane seat with padded handles and a 5-liter plastic bucket to catch bowel movements. The commode chair is designed to facilitate the toileting needs of the elderly, disabled and people with reduced mobility. The commode chair will be sold in medical supply stores. |
| Reason: A secondary classification will apply for bedside portable toilets as parts and accessories of articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. |
| Ruling Date: Feb. 8, 2023 |