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.
N334361: The tariff classification of an artificial grass sweeper and an artificial grass power broom from China
| HTS: 8479.89.6500, 2.8%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Other.” |
| Items: A height adjustable, walk-behind push sweeper designed for seasonal maintenance of artificial grass and a power broom. The sweeper includes four wheels, a push handle, a rotating 15-inch nylon brush head, a collection basket, and a power cord. It is powered by a self-contained 1800W electric motor. The broom includes a push handle, a rotating 24-inch nylon brush head, and a power cord. It is powered by self-contained 1500W electric motor. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334395: The tariff classification of polyethylene bags from China
| HTS: 3923.21.0095, 9903.88.03, 3% + 25%, "Conveyance of packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other." |
| Items: Clear polyethylene bags composed of 27-micron low-density polyethylene. They do not have handles. The bags will be imported in three sizes and are intended for use as packaging for various non-food related items. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334008: The tariff classification of a men’s shirt from Kenya
| HTS: 6205.30.2073, 29.1¢/kg + 29.9%, "Men’s or boys’ shirts: Other: Other: Other: Other: Men’s: Other." |
| Item: A men’s shirt constructed of both knit and woven fabrics. The majority of the front of the garment, the majority of the outer sleeves, and the back yoke are constructed of 87% nylon and 13% spandex woven fabric. The hood, the undersleeves, the remainder of the outer sleeves, and the back panel (the sides of which wrap around to the front of the garment) are constructed of 100% polyester knit fabric. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2023 |
N334012: The tariff classification of footwear from China
| HTS: 6404.20.4060; 9903.88.15, 10% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women." |
| Item: A woman’s, closed toe, closed heel, dress shoe. The external surface area of the upper is composed of 72% non-vegetable textile material that is decorated with small round glass crystals. The glass crystals do not completely obscure the satin base. The shoe is lined with sheep’s leather. A single polyester/silk covered ankle strap is decorated with metal and glass in the shape of letters spelling out “Alexander Wang.” The outer sole consists of cow’s leather and has a separately attached, textile covered, high heel. |
| Reason: N/A |
| Ruling Date: Aug. 7, 2023 |
N334096: The tariff classification of floor mats, cup holder, cup expander, and wheel covers from China
| HTS: (1) 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| (2), (3) 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| (4) 8708.70.6045, 9903.88.03, 2.5% + 25% “Parts and accessories of the motor vehicles of heading 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories: Wheel covers and hubcaps for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704 or 8705." |
| Items: (1) Sets of 3 and 6 Floor Mats for Tesla Model 3 and Model Y, (2) a Cup Holder for Tesla Model, (3) a Cup Holder Expander for Tesla Model 3 and Model Y, and (4) a Set of 4 Wheel Covers for Tesla Model Y. The sets of floor mats are made of Cross-Link Polyethylene (XPE), the cup holder is made of Thermoplastic Elastomers, and the cup holder expander and the wheel covers are made of Acrylonitrile Butadiene Styrene (ABS). |
| Reason: N/A |
| Ruling Date: Aug. 8, 2023 |
N334242: The tariff classification of dresses from China
| HTS: 6104.43.2020; 9903.88.15, 16% + 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), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girl’s.” |
| Item: A girl’s cover-up, is a sleeveless hooded dress constructed of 100% polyester mesh knit fabric. The dress features a hemmed bottom and extends from the shoulders to the mid-thigh area all the way around. Ribbed-knit fabric borders the armholes and edges of the hood opening. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2023 |
N334270: The tariff classification of a pencil case from China
| HTS: 7326.90.1000; 9903.88.03, free + 25%, "Other articles of iron or steel, other, of tinplate." |
| Item: A molded storage box that features a lockable zipper closure with two keys. The pencil case is made of tinplate steel. The principal use of the subject case is to store pencils, erasers, sharpeners, and other writing implements. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2023 |
N334305: The tariff classification of the Disney “Fun Pack” from China
| HTS: Water pistols in 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys… puzzles of all kinds; parts and accessories thereof…’Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” Sidewalk chalk in 9609.90.8000, 9903.88.15, free + 7.5%, "Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other." |
| Item: The Disney “Fun Pack,” comprised of 12 pieces of sidewalk chalk along with 2 toy water pistols adorned with images of Mickey Mouse, Minnie Mouse, Lilo & Stitch, and various Disney Princesses. |
| Reason: Although the chalk and the water squirters are packaged together for retail sale, we do not see a nexus between them since each article is used for a different activity. The water squirters are principally designed for the amusement of children 3 years of age and older. |
| Ruling Date: Aug. 8, 2023 |
N334502: 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: (1) A women’s blouse constructed from 60% cotton and 40% polyester knit fabric. (2) A women’s blouse constructed from 60% cotton and 40% polyester knit fabric. (3) A women’s blouse constructed from 78% polyester and 22% elastane knit fabric. (4) A women’s hooded blouse constructed from 80% cotton and 20% polyester knit fabric that is brushed on the inside surface. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2023 |
N333933: The tariff classification of Feline Shell and Coral Essence Blends from Australia
| HTS: 2208.90.7500, free, “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other.” |
| Items: Feline Shell and Coral Essence Blends said to assist cats with emotional and behavioral issues. The product is administered via drops in a cat’s drinking water or application to a cat’s head or paw pads. Each of the four blends is contained in a 30 milliliter / 1 fluid ounce amber bottle. |
| Reason: N/A |
| Ruling Date: Aug. 7, 2023 |