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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N334594: The tariff classification of a stainless steel ice bath from China
| HTS: 7324.29.0000, 9903.88.15, free + 7.5%, "Sanitary ware and parts thereof, of iron of steel: Baths: Other." |
| Item: An ice bath consisting of a stainless steel bath tub, a chiller unit that keeps the water cold, a filtration/ozone system that functions to keep constant movement in the water to help keep the water clean and at a set temperature, an electric box switch, and an insulated cover. The stainless steel tub and all the components are contained within an aluminum cabinet with a teak top. The Chill Tub is designed to immerse the body or specific body parts in cold water, often with ice added, to reduce inflammation, alleviate pain, or aid in muscle recovery. The Chill Tub is designed to cool the water to as low as 3 degrees. It can be used in either a residential or commercial setting. |
| Reason: N/A |
| Ruling Date: Sept. 7, 2023 |
N334601: The tariff classification of a Cooler Keg from China
| HTS: 8481.80.3090, 9903.88.03, 5.6% + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other Appliances: Hand-operated: Of iron and steel: Of steel: Other." |
| Item: A portable CO2 driven draft system. This system is made up of various components packaged together unassembled, ready for retail sale. The components are two refillable kegs, two custom-sized ice packs that fit the dimensions of the cooler and the shape of the kegs, a regulator with tubing, a ball lock connector, a top plug, a stainless steel tower that features two hand-operated taps and a valve that controls the flow of the beverage, a cooler with a custom-sized hole on the lid, and a bulkhead assembly that allows the tower to be integrated to the hard-sided cooler. |
| Reason: N/A |
| Ruling Date: Sept. 7, 2023 |
N334636: The tariff classification of two woven upholstery fabrics from France
| HTS: 5512.29.0005, 12%, “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 acrylic or modacrylic staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave." |
| Items: Two woven fabrics of plain weave construction and composed of wholly of synthetic staple yarns of different colors. Both patterns will be used for furniture upholstery in residential settings. |
| Reason: N/A |
| Ruling Date: Sept. 7, 2023 |
N334850: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume consisting of a pullover robe, separate lace collar and a gavel. The robe is constructed with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set, and features loose overlock stitching at the neck, raw unfinished edges on the long sleeves and hem bottom. |
| Ruling Date: Sept. 7, 2023 |
N335041: The tariff classification of a plastic bank from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: The ingot money bank made of polyresin plastic material. It is designed to deposit coins and bills into the bank. |
| Reason: N/A |
| Ruling Date: Sept. 7, 2023 |
N335094: The tariff classification of a stadium cushion/blanket combination from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “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: Pillows, cushions and similar furnishings: Other: Other.” |
| Item: Two seat cushion/poncho combination articles. They are wearable poncho-like garments with attached seat cushions that will be marketed to sporting event spectators to insulate and cushion hard seating surfaces and to provide warmth and protection from inclement weather. |
| Reason: The articles’ overall essential character is imparted by the seat cushion components and not the hooded blanket/poncho components, because they will always be used as seat cushions but will be used as blanket/ponchos only when warmth or protection from inclement weather is desired, and the articles will never be worn in a standing position because of the cushions’ considerable bulk. |
| Ruling Date: Sept. 7, 2023 |
N334531: The tariff classification and country of origin of four tables
| HTS: 9403.89.6020, free, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other, Other.” |
| Country of Origin: Thailand |
| Items: Two rectangular and two circular tables comprised of an engineered quartz stone tabletop, made in Thailand, and a metal or wood base, made in China. The bases are shipped to Thailand unassembled, where they are then packaged with the stone tabletops as complete unassembled tables for export. |
| Reason: The principal manufacturing operations are performed in Thailand, where the Chinese table bases lose their individual identities and become integral parts of their respective tables. |
| Ruling Date: Sept. 6, 2023 |
N334588: The tariff classification of garments from Bangladesh
| HTS: (1), (2), (3), (5) 6212.10.9010, 16.9%, “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassiere: Other: Other: Of cotton.” |
| (4) 6108.21.0020, 7.6%, “Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Girls’.” |
| Items: (1) A girl’s bralette constructed of 95% cotton, 5% spandex knit fabric. The garment features a lining in the cups, a v-front neckline, an adjustable elastic shoulder straps, elasticized edging, an elastic bottom band and an adjustable hook and eye closure in the back. (2) A girl’s bra constructed of 95% cotton, 5% spandex knit fabric. The garment features a v-front neckline, removable foam cups, adjustable shoulder straps and an approximately 1-inch elastic bottom band. (3) A girls’ sports bra and (4) underwear brief. Both pieces are constructed of 95% cotton, 5% spandex knit fabric. The bra is double layered and features a scoop front neckline, a racer back, approximately 1-inch shoulder straps, and a 1-inch elastic bottom band. The underwear brief features an approximately 1-inch exposed elastic waistband and elastic at the leg openings. (5) A girl’s bralette constructed of 95% cotton, 5% spandex knit fabric. The bralette features a scoop front neckline, front shoulder straps, elastic edging, and a t-back featuring a lace-like knit fabric panel. |
| Reason: N/A |
| Ruling Date: Sept. 6, 2023 |
N334681: The tariff classification, country of origin for marking purposes, country of origin for purposes of Applicability of Section 232, and status under the United States-Mexico-Canada Trade Agreement (USMCA) of aluminum fence retail kits
| HTS: 7610.90.0080, 5.7%, "Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other." |
| Country of Origin: China |
| USMCA Eligibility: Ineligible |
| Items: Ornamental aluminum fence kits. |
| Reason: Since all the non-originating components do not meet the requisite tariff shift, the fence kits cannot be considered originating goods. The aluminum gate is the material that imparts the essential character and does not undergo the applicable tariff shift. |
| Ruling Date: Sept. 6, 2023 |
N334856: The tariff classification of a disinfection service robot from South Korea
| HTS: 8421.39.0115, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Dust collection and air purification equipment: Other.” |
| Item: A self-driving disinfection service robot. The robot is composed of a UV-C LED for floor sterilization and a disinfection module for air purification. The robot also has eight sensors mounted throughout the device including 3 fine particle sensors, an ozone sensor, a CO2 sensor, a TVOC sensor, a temperature sensor and a humidity sensor. The disinfection module uses plasma sterilization for virus removal and a circular triple filter to trap fine particles. The D1 can be utilized as a stationary air purifier as well as an automated mobile air purifier and sterilizer. Additionally, the robot can be programmed to operate automatically at scheduled disinfection times. |
| Reason: N/A |
| Ruling Date: Sept. 6, 2023 |