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.
N330801: The tariff classification of the Lumo fNIRS Neuroimaging Ecosystem from the United Kingdom
| HTS: 9027.50.4060, free, “Instruments and apparatus for physical or chemical analysis; 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; microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations: Other: Electrical: Other.” |
| Item: A wearable neuroimaging head-cap that houses 6 to 12 “tiles” that emit and detect near-infrared light. The tiles are hexagonal sensor modules that are installed into the cap and house three sources and four detectors of near-infrared light. The Lumo creates high-density fNIRS arrays that enable 3D functional brain imaging at a resolution comparable to that of a magnetic resonance imaging machine. |
| Reason: The system is a research-grade system used in various applications and not solely intended for clinical applications. |
| Ruling Date: Feb. 28, 2023 |
N331009: The tariff classification of decorative hair clips from China
| HTS: 9615.11.5000, free, "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other. |
| Item: A set of three plastic, alligator-style hair clips. Each clip is enhanced by a printed plastic decoration with clear fiber optic strands flowing from the bottom. Attached to the clips are battery-powered bases that illuminate the plastic decorations and fiber optic strands when the power control switch is activated. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2023 |
N331048: The tariff classification of solar tracker drives from Mexico
| HTS: 8479.90.9596, free, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other.” |
| Items: Single-axis solar tracker slew drives, are designed for use solely as component parts of complete solar trackers. When installed into a complete motorized solar tracker, the Solar Tracker Drives allow attached torque tubes to slowly pivot throughout the day, which in turn causes the solar panels to pivot. The Solar Tracker Drives are comprised of a steel housing containing slew components and integrated mounting flanges for direct post attachment. |
| Reason: Parts which are suitable for use solely or principally with a particular kind of machine (including a machine of heading 8479) are to be classified with the machines of that kind or in headings 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538. |
| Ruling Date: Feb. 28, 2023 |
N330553: The tariff classification of a hiking shoe from China
| HTS: 6403.99.9065, 9903.88.15, 10% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other." |
| Item: A unisex, closed-toe/closed-heel, below-the-ankle, lace-up hiking shoe. Laboratory analysis of the external surface area of the upper confirms 60.1% leather and the remaining balance is 39.9% textile material. The metal grommets, plastic logos and textile pull-on strap are considered accessories/reinforcements. The outer sole unit consists of rubber and plastics. The F.O.B. value is $30.10 per pair. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2023 |
N330654: The tariff classification of food ingredients from Canada
| HTS: (1), (2) 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other." |
| (3), (4) (If imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17): 2106.90.9500, 10%, "Food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions." |
| (3), (4) (If the quantitative limits have been reached): 2106.90.9700, 28.8¢/kg + 8.5% |
| Items: Various Food products used as ingredients in yogurt products that impart the taste of (1) mixed berry, (2) blueberry, (3) vanilla, and (4) key lime. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2023 |
N331072: The tariff classification of printed MDF decor from China
| HTS: 4911.99.8000, 9903.88.15, free + 7.5%, Other printed matter:… Other: Other: Other: Other.” |
| Item: A tabletop “Christmas Décor” constructed of medium density fiberboard (MDF). It is a five-sided plaque, which you describe as house-shaped with a peaked roofline. The words “Welcome to Our Home” are printed on the front in stylized font. A textile bow, plastic pine sprigs, white teardrop-shaped berries, and plastic pinecones are affixed to the top portion, above the script. The item measures approximately 7.87” tall by 4.72” wide by 1.57” deep and can stand on a flat surface. While the five-sided shape is apparent when viewed from the back, from the front the bow and foliage obscure the shape, and it does not read as being a house. No other motifs, such as a chimney, doors, or windows are present that would indicate it is a house. Rather, it looks like a generic, rectangular plaque. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2023 |
N330552: The tariff classification of footwear from China
| HTS: 6404.19.9060; 9903.88.15, 9% + 7.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women." |
| Item: A unisex, closed-toe/closed-heel, below-the-ankle, slip-on shoe. The upper is made of 81.5% textile material and 18.5% rubber or plastics. The upper’s plastic logo patch is considered accessories and reinforcements. The outer sole unit consists of rubber and plastics. The shoe has a foxing-like band and lacks a secure closure. The shoe is not considered protective against water. The F.O.B. value is $20.50 per pair. |
| Reason: N/A |
| Ruling Date: Feb. 24, 2023 |
N330714: The tariff classification of a pillowcase from China
| HTS: 6302.31.9010, 9903.88.15, 6.7% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Pillowcases, other than bolster cases.” |
| Item: A pillowcase is made from 100% cotton woven fabric. The fabric is neither printed nor napped. The pillowcase is formed by folding the fabric, sewing along two adjacent sides, and leaving one side open. A self-fabric single-layer extension with a scalloped edge is sewn around the open end of the pillowcase using a French seam. The raw scalloped edge is finished with a satin stitch to keep the fabric from unraveling and is not considered to be embroidery. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping, or applique work. |
| Reason: N/A |
| Ruling Date: Feb. 24, 2023 |
N330836: The tariff classification of an acoustic wall panel from Austria
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: An acoustic wall panel intended to absorb sound with a decorative effect. The panel consists of three layers: a veneer or laminate foil outer layer, a medium-density fiberboard strip middle layer, and a sheet of 100% polyethersulfone nonwoven dyed black felt inner layer. The veneer or laminate foil is glued to the MDF strip. Thirteen MDF strips are spaced between them and stapled onto a sheet of PES felt. |
| Reason: The essential character of the acoustic wall panel to be the textile fabric which provides the acoustic properties due to the thickness of the felt. |
| Ruling Date: Feb. 24, 2023 |
N330974: The tariff classification of a hospital repositioning sheet from China
| HTS: 6302.22.1060, 14.9%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Other: Other.” |
| Item: A disposable repositioning sheet made of an unnapped polyester nonwoven fabric. The sheet is one of three components of the Hercules repositioning system and is used with the separately imported Hercules Drive and Hercules Sleep Surface hospital bed to reposition a patient without help from nursing staff. |
| Reason: The sheet is neither a hospital bed nor part of a hospital bed. |
| Ruling Date: Feb. 24, 2023 |