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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N336775: The tariff classification of a flat panel display (FPD) module from Japan
| HTS: 8524.91.9000, 4.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” |
| Item: A 15-inch color thin-film-transistor (TFT), liquid-crystal display (LCD), extended graphic array (XGA) display module with a single port low-voltage differential signaling (LVDS) interface. The subject display module, which does not have a touchscreen or cover glass, contains a driver and control circuits. According to the information provided, in its condition as imported, this module cannot convert video signals. In addition, this flat panel display (FPD) module is designed for incorporation, after importation, into various industrial machines. Moreover, this fungible flat panel display module has not been customized in shape to designate it for use within a single end item, nor does it have connectors that designate it for a single use. |
| Reason: N/A |
| Ruling Date: Dec. 5, 2023 |
N336867: The tariff classification of Tempura Flour from Japan: Correction to Ruling Number N334209
| HTS: 1101.00.0060, 0.7 cents per kilogram, “Wheat or meslin flour...Other.” |
| Item: The stated ingredients are wheat flour (98 percent) and baking powder (2 percent). The product which will be imported in 20-kilogram paper bags, will be for sale to the food service industry. |
| Reason: This replaces Ruling Number, N334209, dated November 21, 2023, which contains a clerical error in the ten-digit tariff number. Also, this office was informed that the incorrect title was used to address the requester. |
| Ruling Date: Dec. 5, 2023 |
N336340: The tariff classification of over-the-door hooks of iron from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: A Harvest Icon Wreath Hanger. The metal hanger is made of iron, measuring approximately 4.33 x 5.11 x12.67 inches. The metal hanger has an over-the-door hook on top and a rounded hook on the bottom that can be used to hang wreaths or other items. The over-the-door hooks are decorated with a metal plaque near the top with four different designs, a plaque with the wording “Thankful” with a pumpkin icon, two pumpkins with a sunflower, a sunflower, and a bicycle with pumpkins and sunflowers in the basket. |
| Reason: In this case, the over-the-door hooks have a utilitarian function: to hang items over the door, such as a wreath, a coat, or a hat. Therefore, it is our opinion that the overall usefulness of the over-the-door hooks is not subordinate to their ornamental aspects and classification is precluded from heading 8306. |
| Ruling Date: Dec. 4, 2023 |
N336364: The tariff classification of a neoprene boot and casual footwear from Italy
| HTS: (1) 6402.91.9065, 20%, "other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other." (2) 6404.19.9060, 9%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women.” |
| Item: (2) The sample of the Theory Project Chelsea Boot is a woman’s closed toe/closed heel, above-the-ankle/below the knee boot. The external surface area of the upper (esau) is comprised of predominantly neoprene material, with elastic gore (textile) on the medial and lateral sides. The sample was crosscut and found to have a foxing-like band and a rubber/plastics outer sole. You state the boots are not designed to be protective. The F.OB. value is over $12 per pair. (1) In addition to a classification ruling on the footwear with a textile upper, as submitted, you requested the classification of this style when made with an upper composed predominantly of rubber or plastics materials. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2023 |
N336482: The tariff classification of automotive floor liners from China
| HTS: 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: The products under consideration are Automotive Floor Liners (Item Number AKJ5726). You describe them as thermoplastic rubber (TPR/TPO) floor mats used in passenger vehicles. They are vacuum formed to protect the floor of a car. The mats are a single sheet of plastic shaped to the vehicle’s floor. You state that the floor mats are packaged in cardboard cartons individually for retail sale. |
| Reason: Heading 3918 provides for floor coverings in rolls or in the form of tiles. The instant floor mats are formed in the exact shape of the floor of an automobile. Therefore, classification in Heading 3918 is precluded. |
| Ruling Date: Dec. 4, 2023 |
N336541: The tariff classification of a hair accessories set from China
| HTS: 9615.11.3000, 28.8¢ per gross + 4.6%, “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [c]ombs: [v]alued over $4.50 per gross: [o]ther.” |
| Items: A “travel bag with hair accessories.” This retail set contains four items, a satin travel pouch, a hair scrunchie, a hair comb, and a compact mirror. The pouch is made from a knitted fabric and measures 8.5 inches by 6 inches, with an empty depth of 0.3 inches and a filled depth of 1.5 inches. It features an embroidered Skims logo on the front and has a top pull string closure. The scrunchie matches the travel pouch in fabric and in color. The comb is made wholly of acetate plastic, is approximately four inches long, and has a Skims logo embossed on the handle. The mirror is made wholly of acrylonitrile butadiene styrene (ABS) plastic. |
| Reason: Rather, we find they all merit equal consideration, with the plastic comb falling last in tariff in comparison to the other classifications, GRI 3(c) noted. We note that per your submission, the plastic comb would be valued at over $4.50 per gross. |
| Ruling Date: Dec. 4, 2023 |
N336680: Marking the back of watch cases with the phrase “American watchmaker”
| Marking Requirements: Does not satisfy |
| Item: You stated that “Timex Group USA plans to purchase and import a quartz analog watch of Philippine origin. The origin markings will be a sticker where the consumer will see them at point of sale…The watch markings for the movement and strap will be visible through a space in the consumer packaging by way of a UPC label.” You indicated the outside of the stainless steel case back will be marked with the phrase "American watchmaker established in 1854". This marking will not be visible through the packaging, but will only be visible when the consumer opens the packaging. |
| Reason: “In any case in which the words United States or American, the letters U.S.A., any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by Made in, Product of, or other words of similar meaning.” |
| Ruling Date: Dec. 4, 2023 |
N336374: The tariff classification of canvas motorhome doors from Turkey
| HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other” |
| Item: The canvas motorhome doors are made from 100% heavy duty polyester. They are imported complete and ready to use. No further operations are performed in the U.S. other than attaching them to the specific RV motorhomes. A double-sided Velcro tape is glued to the vehicle and serves as the attachment method. In some cases, Auto-Motion Shade puts grommets into the fabric to use Velcro and drill hold-down screws to attach the canvas door to the vehicle. The doors act as barriers to wind, rain, or mosquitoes, while allowing the user to let in air and light. |
| Reason: The motorhome doors under consideration are not intended to be used as the main vehicle doors. They are an optional feature of the RV and do not replace or act as doors. The canvas motorhome doors are used for the comfort and protection of the passengers when the vehicle is parked and the main doors are open. |
| Ruling Date: Dec. 1, 2023 |
N336411: Country of origin determination and eligibility under the United States-Mexico-Canada Agreement (USMCA) of a RV slide topper from China; 19 CFR 102.21(c)(2); tariff shift; Section 301
| Country of Origin: China |
| USMCA Eligibility: Eligible |
| Item: A “Solera Slide Topper 5000 series,” is a roof protection system designed to be permanently attached to the outer surface of a RV. The slide topper is intended to protect the RV’s inner wall against inclement weather and debris when the RV is in its expanded state. It is also stated the slide topper can help protect seals and caulking on the roof from the damaging effects of the sun’s rays on the exterior area. The slide topper operates as a roller shade and is composed of a single layer of 100 percent polyester woven fabric laminated with polyvinyl chloride (PVC) non-cellular film on each side. The fabric is cut, both long edges of the fabric panel are folded, a poly-cord is inserted into the channel, and the edges of fabric are heat welded together. |
| Reason: Although the laminated polyester fabric is classified under chapter 5903, the provision under subdivision (o) for Chapter Rule 2 under Chapter 63 does not apply to goods of subheading 6307.90 that are not surgical drapes or national flags. In addition, since the laminated polyester fabric of heading 5903, HTSUS, is classified in a heading other than headings 5106 through 5113, 5204 through 5212, 5310 through 5311, chapters 54 through 55 or headings 5801 through 5802 or 6001 through 6006, or other made-up textile articles of heading 9619, the tariff shift rule is met. |
| Ruling Date: Dec. 1, 2023 |
N336415: The tariff classification of seats from China
| HTS: 9401.49.0000, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden seats or camping equipment, convertible into beds: Other.” |
| Items: Item 1, model 2266-11/96, the “Queen Armless Sleeper with 2pk Wide Track Arms,” is an unassembled sofa that converts into a bed. When assembled, the seat dimensions are 82½” in length, 37” in depth, and 34½” in height. Item 2, model 2278-11/96, the “Queen Armless Sleeper with 2pk Roll Arms,” is an unassembled sofa that converts into a bed. When assembled, the seat dimensions are 821/4” in length, 37” in depth, and 34½” in height. Item 3, model 2328-11/96, the “Queen Armless Sleeper with 2pk Welted Arms,” is an unassembled sofa that converts into a bed. When assembled, the seat dimensions are 82½” in length, 37” in depth, and 34½” in height. Item 4, model 2329-11/96, the “Queen Armless Sleeper with 2pk Skinny Track Arms,” is an unassembled sofa that converts into a bed. When assembled, the seat dimensions are 821/4” in length, 37” in depth, and 34½” in height. |
| Reason: For items 1 thru 4, the separately presented sleeper sofas and armrests, though incomplete and unassembled, are nevertheless dedicated components. |
| Ruling Date: Dec. 1, 2023 |