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.
N334478: The tariff classification of women’s tank tops from Cambodia and Malaysia
| HTS: (1) 6109.10.0060, 16.5%, “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton. Women’s or girls’: Other: Tank tops: Women’s” |
| (2) 6109.90.1065, 32%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s." |
| Items: (1) A women’s tank top composed of 60% cotton and 40% polyester jersey knit fabric. The sleeveless garment features a scoop front neckline, 1-inch shoulder straps, over-sized armholes, a racer-back, rib knit edging at the front and rear necklines, contrasting color letters on the front and back panels, a contrasting color logo at the inner and outer back panel, a contrasting color screen print design at the front and back panels, and a curved, hemmed bottom with side slits. (2) A women’s tank top composed of 90% polyester and 10% elastane jersey knit fabric. The sleeveless garment features a round front neckline, 2-inch shoulder straps, over-sized armholes, a racer-back, a contrasting color logo at the left side front panel, self -fabric capping at the front armholes and on the shoulders, and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334595: The tariff classification of pencil cases from China
| HTS: 3926.10.0000, 5.3%, “Office or school supplies,” of plastic. |
| Item: A collapsible plastic pencil case, which comes in three similar styles, differing only in color and type of animal represented. The cylindrical case is made from molded silicone plastic and measures approximately 3 inches in diameter. The domed top zips closed and features the eyes, mouth, ears, and other characteristics of certain animals. Inside is a small elastic loop near the top designed to hold an eraser. An aluminum carabiner clip is attached to the outside body of the case enabling a child to affix the case to a backpack or the like. |
| Reason: N/A |
| Ruling Date: Aug. 23, 2023 |
N334644: The country of origin of a brick trowel, finish trowel, garden tool, and hand rake
| Country of Origin: Vietnam |
| Items: (1) A brick trowel usually used to spread and shape mortar or concrete in brickwork, blockwork, and stonework projects. The working part of the tool is somewhat triangular or diamond shaped, with two long and two short edges on the sides and with a point at the end, which is used for mortar placement. (2) A finish trowel also used in masonry work and has a rectangular shape. Its design characteristics enable it to be used to smooth, level, or texture the top layer of hardening concrete. (3) A stainless-steel hand tool designed for use in common small gardening tasks such as cutting, planting, weeding, transplanting, and moving soil. The stainless-steel working part has a cupped surface with a serrated edge on one side, a notched end for weeding, and a straight edge on the other side. (4) A hand rake incorporates nine stainless steel tines arranged in a fan pattern. It is designed for reaching into flower beds and borders to clear leaves and similar debris around plants. It can be used in areas where a standard yard rake would be too large. |
| Reason: The processing of the raw steel into blanks identifiable as the final tools, that provides the essential characteristic of the finished hand tools. |
| Ruling Date: Aug. 23, 2023 |
N334230: The tariff classification of a ceramic ginger jar from China
| HTS: 6912.00.4890, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other. Other.” |
| Item: A ceramic ginger jar and a ceramic dome lid. The jar and dome lid are both made of white glazed ceramic dolomite. The white glazed jar features a raised diamond-shaped pattern over the entire lid and jar. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2023 |
N334244: The tariff classification of footwear of China
| HTS: 6402.19.9031, 9903.88.15, 9% + 7.5%, "Other footwear with outer soles and uppers of rubber or plastics: Sports footwear: Other: Other: Valued over $12/pair: For men." |
| Item: A man’s, closed toe/closed heel, below the ankle, American football shoe. The external surface area of the upper consists of approximately 55% rubber or plastics and the remaining balance is textile materials. The esau includes all visible material including the sides and top of the foot. This style does not have a separate tongue and the eyelet stays and laces are considered accessories and reinforcements. The laces are necessary to secure the shoe to the foot for its intended use as sports footwear. Additionally, the laces need to be untied to remove the shoe after use. The hard, molded rubber/plastics outer sole features spaced cleats, each measuring more than ¼ inches tall. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2023 |
N334299: The country of origin of stainless steel sheet
| Country of Origin: China |
| Item: Polished and coated Grade 304 or 430 stainless steel sheet. This cold-rolled, cut-to-length sheet ranges in thickness from 0.018” to 0.135” and has a width up to 60”. The nickel content ranges from .21% to 8.02%. The sheets are made to ASTM A240/480 and will be used in the production of end-use products such as appliances or outdoor grills. |
| Reason: The manufacturing operations performed in China, as outlined above, result in a substantial transformation. |
| Ruling Date: Aug. 22, 2023 |
N334317: The country of origin of non-alloy steel purlins
| Country of Origin: Mexico |
| Item: Purlins made of non-alloy steel. The purlins are prefabricated steel building materials used to support building roofs, which distribute loads in between primary framing materials. The purlins are cold-rolled into angles (i.e., “L” and “Z” sections and channels, “C” sections and poultry purlins). They are imported in widths of 3 to 14 inches and produced in lengths of 25 and 30 feet. You indicate that certain purlins are hole punched. |
| Reason: The manufacturing operations performed in Mexico, such as cold-forming hot-rolled steel coils into angles, shapes and sections result in a substantial transformation. |
| Ruling Date: Aug. 22, 2023 |
N334424: The country of origin of gaming headsets
| Country of Origin: Vietnam |
| Item: A wireless gaming headset. The manufacturing process that occurs within Vietnam consists of: Two printed circuit boards, which are manufactured in China, are populated with over 167 electrical components predominantly from China with additional components coming from Japan, Malaysia, Singapore, and Thailand. A process called Surface Mount Technology is used to place and solder the components to the PCB forming a printed circuit board assembly. |
| Reason: The manufacturing processes that take place within Vietnam are substantial and complex. The various components are transformed within Vietnam into a different article with a new name, character, and use. |
| Ruling Date: Aug. 22, 2023 |
N334425: The tariff classification of mobile computer carts from an unidentified country
| HTS: 9403.20.0090, free, “Other furniture and parts thereof: Other metal furniture: Other: Other.” |
| Item: Easy-to-maneuver-and-adjust carts designed to provide mobility to a computer system composed of a laptop computer, display and keyboard. Additional functionality is provided by an onboard power supply, laptop drawer, keyboard light, storage bin, scanner bracket, and antimicrobial work surface. The display, work surface, and keyboard tray adjust up and down to accommodate a sitting or standing position. Four pivoting and locking castors provide mobility when unlocked and stability when locked. The carts are made primarily of metal and plastic, with the metal frame and components accounting for the majority of the articles’ weight, as well as providing the majority of the articles’ functionality, supporting the power supply, display, computer, and plastic components. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2023 |