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.
N333682: The tariff classification of a women’s cardigan style garment from China
| HTS: 6110.11.0080, 9903.88.15, 16% + 7.5%, "Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Women’s or girls’." |
| Item: A women’s cardigan style garment constructed from 100% boiled wool knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The cardigan features a shirt collar; a full front opening with a six-button closure; a back yoke; long sleeves with single button cuffs; and a hemmed shirt tail bottom that reaches to below the waist. |
| Reason: N/A |
| Ruling Date: July 17, 2023 |
N333703: The tariff classification and eligibility of 9802.00.60 to titanium plate and sheet manufactured from ingots of United States (U.S.) origin in Austria and returned to the U.S. for further processing
| HTS: 8108.90.6045, 9802.00.60, Duty based only upon the value of the foreign processing, "Titanium and articles thereof, including waste and scrap: other: plates, sheets, strips, and foil." |
| Item: Titanium plate and sheet produced from U.S. origin ingots. The ingots are produced in Houston, Pennsylvania from titanium sponge and industrial scrap and are then exported to Austria. In Austria the ingots are processed into titanium slab and then processed into plates and sheets with various dimensions. At this point, the titanium plate and sheet will be returned to the U.S. where they will be sold to customers who will process the plate and sheet into aircraft components. |
| Reason: The titanium plate and sheet are returned to the U.S. where they are sold to customers who will process the plate and sheet into aircraft components. The processing involved with manufacturing aircraft components from titanium plate or sheet constitutes “further processed” in the U.S., satisfying the fourth requirement. |
| Ruling Date: July 17, 2023 |
N333574: The tariff classification and country of origin determination of a dog bed from China
| Country of Origin: China |
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A dog bed intended to be used as a comfortable place for a dog to sleep. The bed consists of a dog bed cover and five removable cushion inserts. The dog bed cover is composed of 100% polyester woven, dyed with UV suppressor, fabric. The five cushion inserts, composed of an outer shell of 100% polyester woven fabric and stuffed with 100% polyester fiberfill, are inserted into a zippered opening along the base of the four sides and at the bottom center of the cover to form the completed bed. |
| Reason: The country of origin is conferred by the last country in which an important assembly or manufacturing process occurred. |
| Ruling Date: July 14, 2023 |
N333646: The country of origin of a hydraulic floor jack
| Country of Origin: Vietnam |
| Item: A hydraulic floor jack designed to lift vehicles, allowing a user to perform work to the underbody or wheels of the vehicle. Although the lifting capacities will differ between the model numbers, they will all have identical manufacturing processes. The components and materials used during the manufacturing process are sourced from Vietnam and China. |
| Reason: The dominant components, including the lower chassis subassembly, lift arm subassembly, and certain components of the hydraulic power unit are manufactured in Vietnam. These components are assembled to form an article, a hydraulic floor jack, which emerges from the process with a new name, character, and use, different from that possessed by the materials prior to the processing. |
| Ruling Date: July 14, 2023 |
N333758: The tariff classification of an electric drive unit from Germany
| HTS: 8501.53.4080, free, "Electric motors and generators (excluding generating sets): Other AC motors, multi-phase: Of an output exceeding 75 kW: Exceeding 75 kW but under 149.2 kW: Other." |
| Item: A series-parallel hybrid drive system that consists of an aluminum housing having a three-phase AC electric drive motor, an electric generator assembly, power management and control electronics, DC-AC conversion apparatus, and a gearbox. The electric motor is said to have 132 kW peak output power. |
| Reason: N/A |
| Ruling Date: July 14, 2023 |
N333984: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a men’s coat from the Dominican Republic
| HTS: 210.20.5010, 7.1%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other: Overcoats, carcoats, capes, cloaks and similar garments." |
| CAFTA-DR Eligibility: ineligible |
| Items: Two styles of a men’s coat constructed from 65% polyester, 30% wool, 3.9% nylon, 1.1% acrylic woven fabric that is laminated to a plastic film. The garment is lined with 100% polyester woven fabric and features a full front opening with a two-way zipper closure that extends to the top of a stand-up collar; a left-over-right, seven-snap closure; an internal storm flap; a back vent; long, hemmed sleeves; and a hemmed bottom. |
| Reason: The fabric used to construct the body lining and the pocket bags, and the thread used to assemble the garments are not formed and finished in the territory of one or more of the parties to the agreement from yarn wholly formed in the territory of one or more of the parties to the Agreement per the requirements of Chapter 62, Chapter Rules 1, 4, and 5. |
| Ruling Date: July 14, 2023 |
N333550: The tariff classification of an anti-sticking agent from Germany
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
| Item: An oil and wax dispersion composed of vegetable oil, beeswax, and acetic acid esters of mono-and diglyceries of fatty acids. It is said to be an odorless whitish to yellowish liquid that functions as an anti-sticking agent for confectionary production. The product will be packaged in 10 kg., 100 kg., or 180 kg., HDPE drums and/or 1000 kg. totes for sale to customers. |
| Reason: N/A |
| Ruling Date: July 13, 2023 |
N333585: The tariff classification of women’s blouses from Jordan and Malaysia
| HTS: (1), (2), (4) 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted, or crocheted: Of cotton, Women’s." |
| (3) 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s." |
| Items: Four styles of women's blouses. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. (1) Constructed from 60% cotton and 40% polyester knit fabric. (2) Constructed from 60% cotton and 40% polyester knit fabric. (3) Constructed from 78 percent cotton and 22 percent elastane knit fabric with a hood. (4) Constructed from 80% cotton and 20% polyester knit fabric that is brushed on the inside surface. |
| Reason: N/A |
| Ruling Date: July 13, 2023 |
N333729: The tariff classification of motorcycle exhaust tubes from Mexico
| HTS: 8714.10.0050, free, “Parts and accessories of vehicles of heading 8711 to 8713: Of motorcycles (including mopeds): Other.” |
| Items: Motorcycle exhaust tubes consisting of various custom metal tubes bent at a given degree and radius for the flow of either gas or fluids to a system of combustion or ventilation. Representative types of tubes include 180 Degree “U” Bend Tube; 45 Degree Bend Tube; 90 Degree Bend Tube and 135 Degree Bend Tube. |
| Reason: N/A |
| Ruling Date: July 13, 2023 |
N333922: The tariff classification of a plant dolly from China
| HTS: 9403.20.0090, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Other.” |
| Item: A low circular dolly designed to move and display outdoor potted plants. It is made of a black or brown powder-coated steel platform supported by four swivel castors. They will be imported from China, fully assembled, and sold through retail stores for home and small business use. |
| Reason: N/A |
| Ruling Date: July 13, 2023 |