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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N334048: The tariff classification of a woven upholstery fabric from China
| HTS: 5407.61.9935, 9903.88.03, 14.9% + 25%, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of polyester filaments: Containing 85 percent or more by weight of non textured polyester filaments: Other: Other: Dyed: Weighing more than 170 g/m2." |
| Item: A bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The dyed plain weave face fabric is composed of 90% polyester non-textured filament yarns, 5% rayon staple fibers and 5% linen staple fibers. The fabric weighs 230 g/m2. The knit backing fabric weighs 80 g/m2. The total weight of the bonded fabric is 310 g/m2. |
| Reason: Based on the relative weights, quantity and design of the face and backing fabrics, it is the face fabric which imparts this product with its essential character. |
| Ruling Date: Aug. 9, 2023 |
N334057: The tariff classification of a coated polyester jacquard weave upholstery fabric from China
| HTS: 5903.90.2500, 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Item: A coated jacquard woven fabric of yarns of different colors. The fabric is composed wholly of polyester staple fibers. The fabric weighs 619 g/m2. An acrylic backing has been applied to the fabric. The fabric will be produced in 56-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334106: The tariff classification of essential oil blends from Spain
| HTS: 3302.90.1050, free, "Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Other: Containing no alcohol or not over 10 percent of alcohol by weight: Other." |
| Item: A retail-packaged set containing six 10ml bottles of various blends of essential oils. Each bottle contains unique blends of essential oils named: Ancient Egypt, Europe Love Vibes, Indian Tranquility, USA Uplift, Energy of Spain, and Canadian Breathe. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334110: The tariff classification of faux magnetic garage door windows from China
| HTS: 8505.19.2000, 9903.88.03, 4.9% + 25%, “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets.” |
| Items: A 16-piece Magnetic Fake Windows set designed for metal garage doors.Each sheet is composed of a layer of polyethylene terephthalate bonded to a flexible magnetic material made of iron oxide, barium carbonate, and chlorinated polyethylene. Intended for decorative purposes, a homeowner arranges the sheets onto the existing panels of a metal garage door to resemble faux windowpanes. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334120: The tariff classification of four dog collars and one collar extender from Germany
| HTS: (1, If the collar extender has no cross-sectional dimension of the wire which exceeds 16 mm) 7326.20.0090, 3.9%, "Other articles of iron or steel, articles of iron or steel wire, other." |
| (1, If the collar extender has a cross-sectional dimension of the wire exceeds 16 mm) 7326.90.8688, 2.9%, "Other articles of iron or steel, other…other." |
| (2),(3), (4), (5) 2.4%, "Saddlery and harness for any animal, of any material: Dog leashes, collars, muzzles, harnesses and similar dog equipment." |
| Items: (1) A collar extender used to extend the length of a dog collar, (2) A collar with flat polished links (3) A collar with round links, (4) A collar with long links, and (5) A medium collar with an assembly chain. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334131: The tariff classification of flash lights from China
| HTS: 8513.10.2000, 12.5%, “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights.” |
| Item: A series of models similar in construction but different in color and the shape of the light head. The Novelty Battery Operated Lights each consist of a plastic body and a light head. The light head, depending on the model, is in the shape of design of a cartoon-character style unicorn, panda, llama, dinosaur, etc. The light head contains LED light source with a translucent lens at the top to project light forward. As the disk rotates, the light shines through the rotating cutouts to project the shapes/designs. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334286: The tariff classification of a rug from China
| HTS: 5705.00.2030, 9903.88.03, 3.3% + 25%, “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” |
| Items: Crystal Print Rugs. The rugs are made from two layers that are laminated together. The top or face layer is made from 100% polyester knit pile, printed, fabric. The bottom layer is made from 4 mm thick polyester felt. Plastic dots, approximately 1 mm in diameter, are applied to the back of the rug, approximately 2 mm apart, to create a non-skid surface. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334303: The tariff classification of a modeling paste kit from China
| HTS: 3407.00.2000, free, "Modeling pastes, including those put up for children’s amusement." |
| Item: A retail-ready modeling paste kit consisting of a plastic bunny-shaped container, measuring 5.25” high x 3.0” wide x 2.0” deep. The plastic container will be filled with three, one-ounce packages of scented modeling dough in various colors and three plastic dough cutters in various shapes. All of the components are intended to be used together for children’s amusement and creativity. This kit is intended for children ages three and above. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334307: The tariff classification of chitosan from India
| HTS: 3913.90.2090, 5.8%, "Natural polymers (for example alginic acid), modified natural polymers (for example, hardened proteins, chemical derivatives of rubber), not elsewhere specified or included, in primary forms: other: polysaccharides and their derivatives: other." |
| Item: Fungicide consisting of 10% chitosan diluted in 90% vinegar (approximately 7% acetic acid in 83% water solution). The vinegar is used as an inert solvent to dissolve the chitosan but does not contribute to the product’s fungicidal activity. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |
N334329: The tariff classification of a refillable utility lighter and part from China
| HTS: (1) 9613.80.2010, 9903.88.15, 3.9% + 7.5%, “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks: Other lighters: Other: Electrical: Multipurpose lighters, including those used to light charcoal and gas grills and fireplaces.” |
| (2) 9613.90.8000, 9903.88.15, 4% + 7.5%, “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks: Parts: Other.” |
| Items: (1) The “Reload” lighter, which has the appearance of a standard utility lighter, but is refillable using a BIC gas-fueled, non-refillable, pocket lighter. The end cap is removed, the pocket lighter is slid inside the handle of the main body of the utility lighter, and the end cap is reattached, allowing the pocket lighter to fuel the utility lighter. The lighter consists of four components: the plastic main body, the metal “wand,” the piezo electric ignition mechanism, and the plastic end cap. After importation, a BIC pocket lighter will be included with this utility lighter in the retail packaging. (2) The plastic end caps for the above lighter. |
| Reason: N/A |
| Ruling Date: Aug. 9, 2023 |