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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N335588: The tariff classification of a plastic head fit adjustment device from China
| HTS: 8479.89.9599, 9903.88.03, 2.5% + 25%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof, other machines and mechanical appliances, other ... other" |
| Item: A head fit adjustment device used to adjust the fit of a ski helmet. The device is constructed of plastic components and mounted to the inside of the helmet with a central adjuster dial or knob positioned at the back of the wearer’s head. Turning the dial clockwise tightens the helmet around the user’s head, while turning it counterclockwise loosens the fit of the helmet. |
| Reason: This item is better classified under heading 8479 as a mechanical appliance. Classification in chapter 39, to include heading 3926, would not be appropriate, because Chapter 39 Note 2(s) indicates that “Articles of Section XVI (machines and mechanical or electrical appliances)” are not included within this chapter." |
| Ruling Date: Oct. 16, 2023 |
N335632: The tariff classification of coveralls from China
| HTS: 6210.10.5090, 9903.88.65, free + 7.5%, "Garments, made up of fabrics of heading 5602, 5603, 6903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Non-woven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas, Other.." |
| Item: A pair of disposable coveralls. The coveralls are constructed from 100% polypropylene non-woven fabric laminated with a polyethylene film. The garment features an attached hood with elastic around the edge to cling to the head, long sleeves with elastic at the sleeve ends, long pant legs with attached boots, and a full front zipper that runs the full length of the torso. It is designed to be used in contaminated areas as protection against contaminants. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2023 |
N335410: The tariff classification of Nitrofurantoin Monohydrate (CAS No. 17140-81-7) in bulk powder form, from Italy
| HTS: 2934.99.4700, free, “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other... other, drugs” |
| Item: Nitrofurantoin Monohydrate is a synthetic derivative of nitrofuran. It is a broad-spectrum antimicrobial agent indicated for the treatment of uncomplicated urinary tract infections. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2023 |
N335420: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a fleece backing fabric from China
| HTS: 6001.92.0010, 9903.88.03, 17.2% + 25%, “Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour" |
| Item: A bonded fabric composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 314 g/m2, and the fabric contains 15 stitches per centimeter in the vertical direction. The fleece backing fabric weighs 11 g/m2. |
| Reason: The face fabric is of “other” pile construction, not looped pile. |
| Ruling Date: Oct. 13, 2023 |
N335451: The tariff classification of a cupcake carrier from China
| HTS: 4202.99.9000, 9903.88.03, 20% + 25%, "Other containers and cases, other... other" |
| Item: A cupcake carrier constructed of molded plastic. It features a snap-on cover, a carry handle, and an insert specially shaped and fitted to hold the cupcakes in place. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2023 |
N335533: The tariff classification of men’s and women’s upper body garments from China
| HTS: (1) 6205.30.2073, 9903.88.15, 29.1 cents/kg + 25.9% + 7.5%, "Men’s or boys’ shirts: Of man-made fibers: other... other, men’s: other."; (2) 6206.40.3035, 9903.88.15, 26.9% + 7.5%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s." |
| Items: (1) A men’s shirt constructed from 93% polyester and 7% spandex woven fabric. The shirt features a left-over right, full front opening with six button closures; short, hemmed saddle sleeves; printed letters across the front panels and a printed number on the left front panel below the letters; printed logos on the upper right and lower left front panels; a printed number on the upper back panel; and a curved, hemmed bottom with a longer back panel. (2) A woman’s blouse constructed from 93% polyester and 7% spandex woven fabric. The pullover style blouse features short raglan sleeves, a V-neckline, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2023 |
N335534: The tariff classification of a postpartum padsicle from Turkey
| HTS: 3824.99.9397, 5%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other... other." |
| Items: A postpartum padsicle, designed to relieve some of the pain women may feel in the time after they have given birth to a child. The padisicle is made of non-woven polyurethane which is saturated with several substances. It is enclosed in a polyethylene terephthalate wrapper. Prior to use, it is advised to keep the item in a cold, or cool environment. Once it is ready to be used, the padsicle is removed from its wrapper, smoothed out if need be, to an even form, then placed on top of a maternity pad and then appropriately placed in a women's undergarment. The instant padsicle itself is infused with water, glycerin, hamamelis virginiana leaf water (witch hazel), and other minor ingredients. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2023 |
N335547: The tariff classification of artificial stone decorations from China
| HTS: 6810.99.0080, 9903.88.03, free + 25%, "Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” |
| Item: Mushroom decorations, one resembling one large mushroom and one small mushroom sitting next to each other, both with smooth dark green and brown caps and the other resembling a single mushroom with a multicolored, textured cap. Both are 55% by weight calcium carbonate obtained from limestone, uniformly agglomerated with 45% by weight polyresin, and are molded in one piece. |
| Reason: They are excluded from 6702.90.6500 because Chapter 67 Note 3(b) says that heading does not cover artificial fruit made for from stone, metal, wood, or other materials, obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods. |
| Ruling Date: Oct. 13, 2023 |
N335631: The tariff classification of an interdental brush set from China
| HTS: 9603.21.0000, 9903.88.15, free + 7.5%, “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [t]oothbrushes, including dental-plate brushes.” |
| Items: An interdental brush set. This set consists of 16 brushes and a molded plastic travel case that would be able to hold a small number of brushes. The interdental brushes are used to clean the spaces between a user’s teeth in a manner for which a standard toothbrush is unsuited. |
| Reason: The brushes impart the essential character and provide the classification to this set. |
| Ruling Date: Oct. 13, 2023 |
N335720: The tariff classification of a woman’s top from Vietnam
| HTS: 6211.43.1062, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.” |
| Items: A woman’s lined top constructed from 100% polyester woven fabric. The sleeveless pullover style top features a V-neckline, a partial zipper closure at the side seam, and a peplum-like bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top extends from the shoulders to the hip area.. |
| Reason: The features and the cut of the garment are of those of blouses of heading 6211, and excluded from heading 6206 |
| Ruling Date: Oct. 13, 2023 |