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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N331296: The tariff classification of a calendar, memo pads, and pen from China
| HTS: (1) 4910.00.6000, 9903.88.15, free + 7.5%, “Calendars, of any kind, printed, including calendar blocks: Other.” |
| (2) 4820.10.2020, 9903.88.03, free + 25%, “Memorandum pads, letter pads and similar articles.” |
| (3) 9608.10.0000, 9903.88.15, 0.8¢/each + 5.4% + 7.5%, "Ball point pens." |
| Items: The “Myron Mesa 4 in 1 Mini Desk Calendar.” Packaged together is (1) a spiral bound monthly desk calendar designed with a foldout base and a front tray that holds a pad of square sticky notes, (2) five pads of small multi-colored sticky page flags, and (3) a ballpoint pen. |
| Reason: N/A |
| Ruling Date: March 17, 2023 |
N331356: The tariff classification of ABR Series Silver Spring Aluminum Butterfly Center Fold Ramps with Carrying Bags made in China
| HTS: 7616.99.5190; 9817.00.96, 2.5%, "Other articles of aluminum, other, other, other, other, other, other." |
| Item: Aluminum butterfly center fold ramps that feature a grit coat and have a 600 pound weight capacity. The ramps are available in two sizes. Both are manufactured from high-strength, lightweight aluminum and are used to facilitate the safe movement of walkers, wheelchairs, and scooters in and out of buildings, home and other living spaces. |
| Reason: The ramps are specifically designed for use by the handicapped for secondary classification purposes. The ramps satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). |
| Ruling Date: March 17, 2023 |
N331409: The tariff classification of the “Santa’s Kindness Journal” from China
| HTS: 4820.10.4000, 9903.88.03, free + 25%, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other.” |
| Item: A hardbound book measuring 8 inches by 8 inches and containing 80 pages. More than half of the pages are blank or almost blank and would be appropriate for drawing. The remainder are lined, plus a few pages that have miscellaneous information on them, such as a sugar cookie recipe, jokes, and a map of Santa’s delivery route. |
| Reason: N/A |
| Ruling Date: March 17, 2023 |
N331416: The tariff classification of a gaming headset from China
| HTS: 8518.30.2000, free, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other” |
| Item: A light up gaming headset consisting of soft cushioned ear cups with a flexible boom microphone, adjustable headband, and a braided cable with 3.5mm audio jack. The outer part of the ear cups have LED lighting to provide glowing effects with different color combinations. The headset is designed to be used in gaming devices. |
| Reason: N/A |
| Ruling Date: March 17, 2023 |
N331494: The tariff classification of window frame with wreath decor from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Item: A decorative item made to resemble an arched window frame with multiple open panes, made of medium density fiberboard, with a wreath of artificial foliage attached to the front. The wreath is constructed of plastic leaves and clumps of small, white, plastic berries attached to a base of natural vines. |
| Reason: The MDF frame contributes meaningfully to the visual appeal of the item; the window frame is decorative in its own right, and the wreath obscures less than half of the surface area of the frame. |
| Ruling Date: March 17, 2023 |
N329374: Country of origin determination of gimped elastomeric filament yarns from Peru; 19 CFR 102.21(c)(3)
| HTS: 5606.00.0010, 8%, “Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn: Containing elastomeric filaments.” |
| Country of Origin: Peru |
| Items: Gimped elastomeric filament yarns composed of 83.5% nylon and 16.5% spandex. The yarns will be used in commercial settings to produce socks. |
| Reason: Since the nylon and spandex filament yarns are classified within heading 5402, HTSUS, the finished gimped yarn does not meet the terms of the tariff shift |
| Ruling Date: March 16, 2023 |
N330999: The tariff classification of an Integrated Smart Garment from Lithuania
| HTS: 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles; knitted or crocheted; Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. Chapter 61 Note 9, noted." |
| Item: A unisex pullover constructed from 51% recycled nylon, 42% recycled polyester, and 7% recycled elastane. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a self-fabric stand up collar, a partial zipper opening with a garage closure, long sleeves with finished endings and a contrasting bottom with a pocket that reaches to below the waist. |
| Reason: The Integrated Smart Garment, while containing sensors, cannot operate without the subscription, cables and controller and can be worn as a pullover without the outward appearance of the included sensors. |
| Ruling Date: March 16, 2023 |
N331000: The tariff classification of a chemical intermediate from the United Kingdom
| HTS: 2935.90.7500, 9817.85.01, free, "Sulfonamides: Other: Other: Other: Products described in additional U.S. note 3 to section VI." |
| Item: An intermediate pharmaceutical product created when CYT-0851(CAS# 2301085-04-9) from the United States is sent to the United Kingdom for further processing into the above mentioned intermediate. The country of origin of this intermediate is the United Kingdom. This compound will be imported in noncommercial quantities solely for further processing into a final drug capsule form to be used for clinical studies in developmental clinical trials. |
| Reason: The imported chemical is in the pre-production stage and would be used exclusively for development and testing of new pharmaceuticals and is also imported in “noncommercial quantities.” Therefore, as imported, it meets the definition of “prototype” and all the requirements of Subchapter XVII, Note 7. |
| Ruling Date: March 16, 2023 |
N331014: The tariff classification and country of origin of Frozen Squid
| HTS: 0307.43.0050, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption: Cuttlefish and squid: Frozen squid: Other: Other: Other.” |
| Country of Origin: Peru |
| Item: Whole, uncleaned, and frozen squid with scientific name Dosidicus gigas of Peru origin will be shipped to China. In China, the squid will be thawed, cleaned, tenderized, sorted, cut, refrozen, and packed for shipment to the U.S. |
| Reason: The squid is not substantially transformed due to processing that is performed in China. |
| Ruling Date: March 16, 2023 |
N331039: The tariff classification of a beanie-style hat from China
| HTS: 6505.00.6090, 9903.88.03, 20¢/kg + 7% + 25%, "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric... Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid… Other: Other: Other." |
| Item: A beanie-style hat constructed of 100% recycled polyester knit fabric. The hat is snug-fitting and features a cuff of approximately 2.7 inches, with a decorative tag sewn on the front. |
| Reason: N/A |
| Ruling Date: March 16, 2023 |