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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N336591: The tariff classification of a women’s blouse from Vietnam
| HTS: 6106.20.2010, 32%,“Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s." |
| Item: A women’s blouse constructed of 95% Tencel lyocell, 5% spandex jersey knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the neck to below the waist and features a turtleneck collar, long sleeves with hemmed cuffs, and a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: Nov. 28, 2023 |
N336531: The tariff classification of a milk jug from China
| HTS: 7323.93.0080, 2%, “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Of stainless steel. Other.” |
| Item: A handless milk jug. The item is a cylindrical shaped vessel for holding milk. The jug is stainless steel with a black molded silicone removable plastic sleeve. The milk jug is used to foam and pour milk into coffee. The item will be sold as an accessory and can be used with all Breville coffee machines. |
| Reason: Heading 7323 is an eo nomine provision, which provides for milk jugs by name. This item is of a class or kind of merchandise that is principally used as tableware. As milk jugs they are classifiable in heading 7323, which provides for table, kitchen or other household articles and parts thereof, of iron or steel. |
| Ruling Date: Nov. 28, 2023 |
N336312: The tariff classification of a girl’s costume from China
| HTS: 6204.43.4040, 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): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: A girl’s costume that consists of a dress and a cape. The dress is constructed of 100 percent polyester woven fabric. The well-made dress has styling features, fabric covered elastic shoulder straps, overlock stitched seams, two hook and loop closures on the upper back, an elastic waistband at the back and a multi-layer petal-shaped bottom. The cape is constructed of 100 percent polyester knit fabric and features a front hook and loop closure with a self fabric bow on top. You indicate in subsequent correspondence that the dress will be imported in girls’ sizes 4-6X. |
| Reason: In this case, the dress imparts the essential character of the set. |
| Ruling Date: Nov. 28, 2023 |
N336804: The country of origin of solid wood flooring
| Country of Origin: South Korea |
| Item: Solid hard maple wood flooring. The panel measures 1800 millimeters in length, 60 millimeters in width, and 22 millimeters in thickness. The flooring panel is tongued and grooved on the edges and ends and UV-painted. Solid, finger-jointed maple wood boards from China are shipped to South Korea, where they will be tongued and grooved, sanded, UV-coated, inspected, and packed. |
| Reason: These manufacturing processes constitute substantial transformation as undedicated, multiuse materials -- wood boards -- are transformed into new and different articles with a distinctive name, character or use -- continuously shaped wood flooring. |
| Ruling Date: Nov. 29, 2023 |
N336465: The tariff classification of telescopes from China
| HTS: (1) 9005.80.4040, 8%, “Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy; parts and accessories thereof: Other instruments: Optical telescopes, Other.” (2) 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.” |
| Item: (1) The Juno 50MM Telescope, which is a tabletop refractor telescope set comprised of a plastic telescope with 50mm lens, tripod, two types of interchangeable eyepieces, and a telescope diagonal attachment. The subject telescope is capable of both nighttime moon/star viewing as well as daytime nature watching. (2) The Sky & Nature Scope which is a small plastic hand-held telescope with 8X magnification and includes a polyester carry bag. The item has been ASTM rated to ensure materials comprising the telescope are safe for use by children 6 years and older. |
| Reason: (1) Although the device is primarily marketed toward children, the available magnification powers of 18X and 28.8X with focal length of 360mm makes this product a fully functional telescope. (2) The hand-held telescope is principally designed for the amusement of children ages 6 years and older to foster interest in nature and astronomy. |
| Ruling Date: Nov. 29, 2023 |
N336457: The tariff classification of a plastic key card holder from China
| HTS: 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.” |
| Items: The “TO242 CardHL AirFit Black TeslaKeyCd." This item is specifically designed to house and protect a Tesla key card, which is used with a Tesla automobile. It measures 2.43 inches by 4 inches by 0.37 inches and is made predominately of polycarbonate plastic. The top part of the cover features an indentation which fits an Apple AirTag to add the ability to find the key card if misplaced. The bottom cover features an elongated cutout which allows the Tesla name to be displayed when the card is secured. Both the AirTag and the key card are fully functional while in the holder. At the top of the product is a small loop to which the included plastic strap and metal carabiner can be attached. |
| Reason: The plastic components would impart the essential character to this key card holder. |
| Ruling Date: Nov. 29, 2023 |
N336454: The country of origin of Imazethapyr Herbicide formulated in Malaysia
| Country of Origin: Malaysia |
| Item: Imazethapyr Herbicide is formulated in Malaysia. Kenso will import Imazethapyr (CAS # 81335-77-5), a stable dormant solid form molecule, from China in bulk bags. In a product batch, Imazethapyr (CAS # 81335-77-5) will chemically react with Ammonium Hydroxide Solution (CAS # 1336-21-6) in the presence of water to form Imazethapyr Ammonium Salt (CAS # 101917-66-2). The process continues until 40% Imazethapyr Ammonium Salt Manufacturing Concentrate (CAS # 101917-66-2) is produced in liquid form. The 40% Imazethapyr Ammonium Salt Manufacturing Concentrate (CAS # 101917-66-2) is then mixed proportionately with other ingredients and further diluted with water to obtain the end use finished product for shipment to the USA in 1000L IBC Totes. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2023 |
N336306: The tariff classification of a men’s jacket from Vietnam
| HTS: 6210.20.5020, 7.1%, "Garments, made up of fabrics of HTS heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles: Recreational performance outerwear." |
| Item: A men’s jacket constructed from a 3-layer laminated fabric consisting of an outer layer of 95% polyester, 5% spandex woven fabric, a middle layer of a plastic sheet or film, and an inner layer of 100% polyester knit fabric. The outer shell is treated with a durable water repellent. |
| Reason: Style “Resist” is made of a laminated fabric and is therefore eligible for classification under heading 6210, HTSUS. |
| Ruling Date: Nov. 29, 2023 |
N336580: The country of origin, marking, and applicability of Section 301 remedies of a wireless mouse set
| Country of Origin: Taiwan |
| Items: The merchandise under consideration is referred to as the wireless mouse (Mouse), which is described as a plastic body shell with actuating buttons and scroll wheel on the top, and two additional button switches on the side. Internally, the Mouse incorporates a printed circuit board assembly (PCBA) which functions to communicate with attached Bluetooth adapters and provides for the functionality of the input operations to the connected personal computer. The Mouse is said to be retail packaged with wireless receivers, USB adapters, Skatez, and a USB cable. |
| Reason: The article that provides the essence of the wireless mouse set is the Mouse. The assembly operations performed in China are not complex and do not substantially transform the PCBA by combining with the wheel, the plastic housings, etc. |
| Ruling Date: Nov. 30, 2023 |
N336549: The tariff classification of a women’s bodysuit from Cambodia
| HTS: 6114.30.2010, 32%, "other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread." |
| Items: A women’s bodysuit constructed from 78% polyester and 22% spandex knit fabric. The one-piece garment is form-fitting and features a V-styled front neckline, self-fabric elasticized capping along the front neckline, underarms, and at the U-shaped back. The garment also features flatlock stitching at the seams, elasticized adjustable shoulder straps forming a crisscross detail at the back, a small trademark logo at the top back panel, overlock stitching at the seams, a two-ply gusset panel at the crotch and inner thigh, and hemmed leg openings. The garment extends from the shoulders to the thigh. |
| Reason: N/A |
| Ruling Date: Nov. 30, 2023 |