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:

Start A Trial

N331026: The tariff classification of a paper party decoration from China

HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.”
Item: A paper table decoration depicting a flowerpot containing colorful flowers. The fragile paper cutouts are easily assembled to form the pictured centerpiece design shown on the packaging. The flimsy decoration is marketed and sold as a disposable party decoration suitable for one-time use.
Reason: N/A
Ruling Date: Feb. 23, 2023

N331029: The tariff classification of the “Axe Throwing Game Set” from China

HTS: 9506.99.6080; 9903.88.15, 4% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other."
Item: An “Axe Throwing Game Set." The item consists of a target stand and 8 plastic safety throwing axes. The board surface is composed of thick plastic bristles constructed to “catch & hold” a plastic axe blade causing it stick to the board when thrown. The axes are composed of polypropylene plastic and EVA foam. The axe throwing game is designed to be set up for outdoor play by throwing axes to the target board from a distance.
Reason: N/A
Ruling Date: Feb. 23, 2023

N330701: The tariff classification of a pair of women’s trousers from China

HTS: 6204.62.8021, 9903.88.15, 16.6% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Other. "
Item: A pair of women’s woven trousers constructed from 98% cotton and 2% spandex woven fabric. The trousers have a flat waistband with five belt loops, a zippered fly front opening with a metal button closure on the waistband, two front inset pockets, an inner coin pocket within the right front pocket, and two rear patch pockets.
Reason: N/A
Ruling Date: Feb. 22, 2023

N330844: The country of origin of a pressure washer

Country of Origin: China
Item: A 3000 PSI gas-powered pressure washer. The washer is designed to be attached to a truck or cart or can also be used in a stationary position in a wash bay. The high-pressure nozzle is assembled onto the discharge side of the pressure outlet to create the required water pressure. This setup replaces a typical tube and gun found on residential pressure washers. The processing in Mexico involves the assembly of several components of Chinese and U.S. origins. This includes a Chinese engine and pump along with U.S. fasteners, a mounting plate and a nozzle, which are all assembled in Mexico. The engine provides 55% of the overall cost while the pump provides 22% of the overall cost. In Mexico, the engine shaft spacer is attached to the engine shaft key. An anti-seize is then applied prior to the base plate being screwed onto the engine mounting plate. The installer will then verify the shaft key installation before installing the pump onto the engine shaft with four bolts. After testing the engine and pump, the remaining items are attached and packaged for retail sale.
Reason: The foreign components are not substantially transformed into a new and different article of commerce by the manufacturing process performed in Mexico. The essence of the finished pressure washer is provided by the ability to spray pressurized water, which is provided by the Chinese engine and pump. Both of which both maintain their identity.
Ruling Date: Feb. 22, 2023

N330860: The tariff classification of Arabinoxylan (CAS No. 9040-27-1) from Poland

HTS: 3913.90.2090, 5.8%, "Natural polymers and modified natural polymers, not elsewhere specified or included, in primary forms: other: polysaccharides and their derivatives: other."
Item: A polysaccharide derived from wheat straw. It is trademarked and marketed under the name Arrabina. It will be imported in powder form and sold to companies in the food and beverage industry.
Reason: N/A
Ruling Date: Feb. 22, 2023

N330960: The tariff classification of a cards and stickers set from China

HTS: 4911.91.2040, free, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.”
Item: The “Tiny Tada! Note Cards & Sticker Set -- Dino & Dragons.” Each item consists of six note cards, six matching envelopes, and four sheets of complementary stickers packaged together for retail sale. Each note card expands to reveal a blank area in which to customize the cards with stickers or add a hand-written message.One sticker sheet contains dinosaur-themed stickers, one contains dragon-themed stickers, and two contain general themed stickers, such as cupcakes, birthday candles, hearts, and gifts.
Reason: The General Explanatory Notes to Chapter 49 say that the chapter "covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations."
Ruling Date: Feb. 22, 2023

N330981: The tariff classification of a microphone-shaped decorative pillow from China

HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “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: The “Trolls 3 Mic Drop” pillow consisting of a short-pile 100% polyester Velboa knit fabric outer shell with a 100% polyester fill. The pillow has no electrical components. The front and back of the pillow are each printed with the image of a stylized microphone with a dancing troll on the microphone grip.
Reason: The merchandise concerned is not principally designed for amusement, but rather to be used as a decorative article of bedding to be placed on a bed, chair, sofa or the like.
Ruling Date: Feb. 22, 2023

N327306: The tariff classification of an open work fabric of man-made fibers from Austria

HTS: 6003.40.1000, 14.1%, "Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: Of artificial fibers: Open-work fabrics, warp knit."
Item: Woven yarn (cellulose mesh) of warp knit construction and is composed wholly of rayon. The fabric weighs 40.7 g/m2 and the approximate width of the fabric is 19.6 centimeters. The fabric is spun into tube form and imported in bales. The fabric will be cut into bag size to hold produce.
Reason: N/A
Ruling Date: Feb. 21, 2023

N330499: The tariff classification of footwear from China

HTS: (1) 6404.19.3730, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For men."
(2): 6404.19.3760, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics ... Other: For women."
(3): 6404.19.3790, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics ... Other: Other."
Items: Three types of shoes with the only difference being size and gender. The shoes are for (1) men, (2) women, and (3) boys and girls. The style is a closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper consists of a non-vegetable textile material. The outer sole is made of rubber or plastics with a thin layer of non-durable, textile material flocking covering most of the external surface area in contact with the ground.
Reason: N/A
Ruling Date: Feb. 21, 2023

N330500: The tariff classification of cellulose meat casings from Mexico

HTS: 4823.90.8680, free, "Other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other."
Item: Fibrous cellulose meat casings consisting of a continuous tube of fibrous cellulose paper that has been impregnated with viscose. The viscose may be applied to the outer or both the inner and outer surfaces of the tube. The tube is then treated so that the viscose transforms into hardened regenerated cellulose. Food-grade glycerin is then added during the extrusion and drying processes for flexibility. The casings consist of approximately 45% regenerated cellulose, 25% cellulose paper, and 20-25% glycerin.
Reason: The casings are produced in a manner similar to the sausage casings that were the subject of Vista International Packaging Corp. V. U.S. CIT held that the essential character of those sausage casings was imparted by the paper components.
Ruling Date: Feb. 21, 2023