Rulings, remedies and court proceedings for customs and trade professionals

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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N330396: The tariff classification of crutches from Spain

HTS: 9021.10.0090, 9817.00.96, free, “Orthopedic appliances, including crutches, surgical belts; splints and other fracture appliances …Orthopedic and fracture appliances, and parts and accessories thereof: Other.”
Items: Three types of crutches. The “forearm crutches” are actually forearm support crutches due to a horizontal support on the forearm. The “elbow crutches” are also known as forearm crutches having a forearm cuff. Within this category, there are extensible crutches and folding crutches. The axillary crutches are also called underarm crutches or armpit crutches.
Reason: N/A
Ruling Date: Feb. 10, 2023

N330525: The tariff classification of a bleaching agent from China

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 bleaching agent that will be used in industrial cleaning products. It will consist of tetraacetylethylenediamine, sodium carboxymethyl cellulose, and sodium sulfate.
Reason: N/A
Ruling Date: Feb. 10, 2023

N330617: 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 long-sleeved pullover hooded top, pull-on pants, face mask, waist sash, shoulder strap, knee pads, foam shoulder armor, arm ties and sticker set and features raw, unfinished edges around the sleeve ends and bottom hem. The top is constructed with long, loose, straight stitching.
Reason: The flimsy man-made knitted textile hooded pullover top imparts the essential character of the set.
Ruling Date: Feb. 10, 2023

N330623: The country of origin of a 13PC Screwdriver and Nut Driver Set

Country of Origin: Thailand
Item: A 13-piece screwdriver and nut driver set. The set includes five Philips head screwdrivers, four flat head screwdrivers and four nut drivers that are packaged for retail sale.
Reason: The raw steel wire is substantially transformed in Thailand into individual articles that have the shape, size, and form of the finished nut driver’s socket end and shaft. Each of these articles constitutes the essence of a finished nut driver. 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: Feb. 10, 2023

N327035: The tariff classification of a bonded polyester satin woven fabric from China

HTS: 5407.93.2050, 9903.88.03, 12% + 25%, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Of yarns of different colors: Other: Other: Other: Satin weave or twill weave."
Item: A bonded fabric consisting of a woven face fabric bonded to a knit backing fabric. The face fabric is of satin weave construction of yarns of different colors; it is composed wholly of polyester, of which 51.1% is filament yarns and 48.9% is staple fibers and weighs 138.9 g/m2. The dyed backing fabric is of weft knit pile construction and weighs 194.2 g/m2. The total weight of the bonded fabric is 333.1 g/m2.
Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character.
Ruling Date: Feb. 9, 2023

N330174: The tariff classification of the “Candy Pop Nail Stamper” from China

HTS: 3304.30.0000, 9903.88.03, free + 25%, "Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations."
Item: A manually operated device which has been specially designed for transferring designs to the fingernails from a stainless-steel template. The kit consists of a hand stamp, one stainless steel plate with designs, two bottles of nail polish, and one plastic scraper. The “Candy Pop Nail Stamper” will only be sold in the cosmetics section of Primark’s retail stores and are packaged together in a cardboard display box ready for retail sale.
Reason: Classification as a toy depends on how it is put up with other articles and whether there is a nexus to amuse. While the article is meant for children, it contains no toy articles, is not put up in a manner of intended use as a toy, and does not meet the criteria of a toy dress-up or role play kit as it is not illustrative or representing a particular recreation or work of a person or profession.
Ruling Date: Feb. 9, 2023

N330417: The tariff classification of a printed circuit board from Japan

HTS: 9027.90.5650, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Of articles of subheading 9027.50.40.”
Item: A device specifically designed for use with the cobas e 801 analyzer. The PCB contains a potentiostat, which applies the RE-WE voltage while maintaining the cell RE-WE voltage at a constant value. A relay protects the voltage from being applied when the software is not running. The PCB also reports the values of the cell CE-WE voltage and the measuring cell current to the circuit board. The measuring cells are in the detection unit and are where the actual chemical reaction of patient blood and on-board reagents takes place. The PCB will be imported as a replacement part.
Reason: N/A
Ruling Date: Feb. 9, 2023

N330485: The tariff classification of zinc alloy and brass cabinet hardware, a copper rain chain, and a brass ornamental finial from Japan

HTS: (1) 8302.42.3065, 3.9%, "Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other."
(2) 8302.42.6000, 3.4%, "Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Other."
(3), (4) 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other."
Items: Cabinet hardware. The handles and sliding door pulls are made of either (1) zinc alloy or (2) brass and are painted with black paint. The cabinet hardware is designed to be installed on traditional Japanese chests. (3) A rain chain with six small copper cups arranged vertically with a larger drum-shaped decorative weight at the bottom. The cups are connected via copper chain links. The rain chain is meant to be hung vertically by a hook from a gutter or roof edge, allowing rain water to fall through the cups creating a visual and auditory attraction. (4) A giboshi. It is an ornamental finial made of brass with a polished, black-lacquered, or aged finish. A giboshi is used for adorning Japanese handrails in shrines, temples, and traditional bridges.
Reason: N/A
Ruling Date: Feb. 9, 2023

N330487: Tariff classification of wheelchair seat cushions made in Spain

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: Various wheelchair seat cushions made of viscoelastic foam and polyurethane foam covered in a 100% polyurethane inner fabric and a zippered 100% polyester woven outer fabric.
Reason: The applicability of subheading 9817.00.96, HTSUS, with respect to wheelchair seat cushions is currently before CBP HQ for review.
Ruling Date: Feb. 9, 2023

N330488: Classification and subheading 9817.00.96 applicability of a rotation cushion made in Spain

HTS: 9404.90.2090, 9817.00.96, free, “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.”
Item: A patient rotation cushion designed to facilitate grooming tasks and prevent bedsores. It is used by caregivers of persons with severely reduced mobility, such as the extreme elderly and others who are bedridden. The cushion has a half-moon shape with two cutouts to fit the patient's legs and two handles on either side to be grasped by the caregiver to facilitate rolling the patient over. It is composed of high-density HR foam covered in a hypoallergenic, waterproof, and non-slip fabric cover.
Reason: The subject rotation cushion meets the terms of chapter 98, subchapter 17, and is not among the exceptions listed in U.S. Note 4(b), specifically, that they are not for an acute or transient disability.
Ruling Date: Feb. 9, 2023