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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N333862: The tariff classification of plastic gemstone masks from China
| HTS: 3926.90.4000, 2.8%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones.” |
| Item: Sets of self-adhesive, faceted, individual plastic gemstones that are intended to be worn on the face to create a mask. The first style uses clear gemstones and is broken into five pieces to cover the forehead, under the eyes, and above and below the lips. The second style has multi-colored gemstones, comes in three pieces, and wraps around the eyes and above and below the lips. The third style also has multi-colored gemstones, is one piece, and wraps around the wearer’s eyes. The fourth style uses black colored gemstones, is broken into four pieces, and will be applied to cover the forehead, around the eyes, down the nose, and above and below the lips. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333872: The tariff classification of Phosphorus Trifluoride, CAS # 7783-55-3, from China
| HTS: 2826.19.9000, 9803.88.03, 3.1% + 25%, "Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Fluorides: Other." |
| Item: An inorganic chemical compound intended for industrial use. Phosphorus Trifluoride, CAS # 7783-55-3, will be imported in cylinders, under pressure in gas form. The provided Safety Data Sheet indicates that the gas cylinders contain 100% Phosphorus Trifluoride. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333991: The tariff classification of two cot pads from China
| HTS: 9404.21.0095, 9903.88.03, 3% + 25%, “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." |
| Item: Lightweight cot pads made of a dual-density polyurethane foam core with a breathable and removable 65% polyester/35% cotton jersey weave cover. They have nylon cord ties to secure the pad to a cot frame (not included) and compression roll-up straps for easy storage. The BPS Cot Pads are commonly used by hikers, backpackers, and budget travelers and are designed to be placed on top of a cot for added comfort, support, and insulation. The smaller pad, model no. AC-673SM, measures 73" (L) x 24" (W) x 3" (D) and the larger pad, model no. AC-673LG, measures 84" (L) x 36" (W) x 3" (D). They are made in China. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333730: The tariff classification of wall-mounted computer server cabinets and racks from Mexico
| HTS: 9403.10.0040, free, “Other furniture and parts thereof: Metal furniture of a kind used in offices, Other.” |
| Items: Wall-mounted computer server cabinets and racks The items are described as having been designed to secure computer server equipment and their various components in smaller network applications where floor space is limited. |
| Reason: The term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The Wall Mount Cabinets and Swing-Out Wall Racks meet this definition of furniture. |
| Ruling Date: July 26, 2023 |
N333736: The tariff classification of footwear from China
| HTS: 6402.99.9035; 9903.88.15, 20% + 7.5%, "Other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men." |
| Item: A closed-toe, closed-heel, below-the-ankle, man’s, lace-up casual shoe. The external surface area of the upper is comprised of polyurethane (PU) rubber or plastics. The thick, rubber/plastics outsole is molded to give the appearance of having a welt. The outer sole unit overlaps the upper by 1/4 inch thus constituting a foxing-like band. The shoe has a separately attached tongue and a lace closure. The F.O.B. value is $13 per pair. |
| Reason: N/A |
| Ruling Date: July 26, 2023 |
N333926: Classification of a glass twisting machine from China
| HTS: 8445.30.0010, free, "Machines for preparing textile fibers; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use of the machines of heading 8446 or 8447: Textile doubling or twisting machines: Textile twisting machines." |
| Item: A GlassTwister ring twisting machine, which produces glass yarns by twisting glass filaments. In operation, the machine unwinds and twists the roving wound on the cake while simultaneously winding it onto a bobbin by the rotation of a spindle. The resulting glass yarn is then used to produce a variety of fiberglass textile applications such as wallpaper, printed circuit boards, tires, medical casts, and fishing poles. |
| Reason: In order to be classified in subheading 8445.30.0010, the machine must produce “textile yarns.” The term “glass yarn” is defined as “yarn composed of glass fibers twisted from continuous filament strands or from staple fiber sliver.” |
| Ruling Date: July 26, 2023 |
N334039: The tariff classification of a 3D Rail from China
| HTS: 8487.90.0080; 9903.88.01, 3.9% + 25%, “Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other: Other.” |
| Item: A 3D rail composed of synthetic rubber, a flexible steel tube, a nylon strip, and magnets. In its application, the rail is mounted onto a plate of metal, allowing a machine with a specialized carriage to travel along the plate. As the carriage moves along the rail, the machine either cuts or welds the metal surface. The 3D Rail is ideal for triple plane applications where a plate is not flat or straight, such as during ship, vessel, tank, and building repair. |
| Reason: Each machine performs a distinct function and is classified in a separate heading. As such, the 3D Rail is neither used with a particular kind of machine nor with a number of machines of the same heading. |
| Ruling Date: July 26, 2023 |
N331915: The tariff classification of a plain woven polyester upholstery fabric from China
| HTS: 5512.19.0027; 9903.88.03, 13.6% + 25%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Sheeting: Other." |
| Item: A printed fabric of plain weave construction. The fabric weighs 315.9 g/m2 and is composed wholly of polyester, of which 93.2% is staple fibers and 6.8% is filament fibers. The fabric contains 34 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling. The fabric will be imported in 54-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: July 25, 2023 |
N333710: The country of origin of coiled steel wire nails and the applicability of certain trade remedies under Section 301
| Country of Origin: Mexico |
| Item: Coiled steel wire nails made from raw steel wire that is purchased in China and then drawn through a series of dies and/or drawing plates to be reduced in diameter and elongated. That drawn wire is then shipped to Mexico for further processing. In Mexico, the wire is fed into a nail-making machine to be cut to the applicable lengths. The cut lengths are then fed into a nail-making die to shape the end of the nail into the head. The nails are polished to remove contaminants and residue, and then passed through another set of dies in a threading machine. Next, the nails are welded onto two thin copper wires to be secured into the desired position. A coating is applied to the nails and then they are baked to dry. The line of welded nails goes through a rolling process that counts the nails and rolls it into the desired lengths. |
| Reason: Processing the wire into coiled nails does effect a substantial transformation and gives us a new and different article of commerce. |
| Ruling Date: July 25, 2023 |