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:
Sign up for a free preview to unlock the rest of this article
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.
N337024: The tariff classification of a wading pool and self-sealing water balloons from China
| HTS: (1) 9503.00.0013, 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: Inflatable toy balls, balloons …: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” (2) 9506.99.5500, 9903.88.15, 5.3% + 7.5%, “Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof.” |
| Item: (1) The “Bunch-O-Balloons” item has three bunches, or stems, each consisting of 35 latex balloons which are attached to individual plastic tubes. The plastic tubes are secured on to a onetime use, self-sealing, water hose adapter nozzle that is attachable to a water source such as a spigot or faucet. It can fill a bunch of balloons with water in a matter of 60 seconds. Each water balloon also contains a self-sealing mechanism that activates as soon as the balloons are pulled off the tubes. (2) A PVC inflatable wading pool. |
| Reason: Although the inflatable wading pool and the self-sealing balloons are packaged together for retail sale, there is not a nexus between them since each article is used for a different activity. This is not a set for tariff classification purposes, and each item will be classified separately. |
| Ruling Date: Dec. 19, 2023 |
N336957: The tariff classification of a facemask with plastic shield from China
| HTS: 6307.90.9870, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other face masks: disposable.” |
| Item: Unisex nonwoven disposable face masks with a nonremovable plastic eye shield that provides coverage to the mouth, nose, and eyes. The pleated face masks which cover the mouth and nose are composed of three layers ultrasonically welded and sealed around the edges. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2023 |
N336956: The tariff classification of a plastic cup holder insert 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.” |
| Item: A rubber insert that serves as a liner for the cup holder of an automobile, and captures spills, provides grip to reduce the rattling of keys and coins, and enhances the interior appearance of the cupholder. It will not be fixed to the vehicle, and it will be tailored to fit a car’s cup holder. The insert is made of polyvinyl chloride (PVC) plastic. |
| Reason: The plastic cup holder insert (“Rubber Insert”) is considered an article of plastic, so the applicable subheading will be 3926.90.9985. |
| Ruling Date: Dec.19, 2023 |
N336951: The tariff classification of a plastic resin crucifix from China
| HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles: other.” |
| Item: The “Turin Crucifix," which is a molded, epoxy resin plastic sculpture used for private or public devotion or prayer services. The crucifix incorporates details from the Shroud of Turin, the purported burial shroud of Christ, and other relics credited to the Passion of Christ. |
| Reason: Crosses and crucifixes are considered “religious emblems.” A crucifix does not meet the requirements for a festive article of chapter 95 as it is not linked to a festive occasion. |
| Ruling Date: Dec. 19, 2023 |
N336815: Country of origin and marking determination for tents from China and Vietnam; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21 (c)(5); last country in which an important assembly or manufacturing process occurs; Section 301 duties
| Country of Origin: (1), (4), (5) China and (2), (3) Vietnam |
| Country of Origin Marking: (1), (4), (5) China and (2), (3) Vietnam |
| Item: (1) The “Skyward OA Tent,” is a 4-person outdoor folding tent. The tent is composed of manmade textile materials. The tent is imported together with a stuff sack that houses the tent, vestibule, rainfly, poles, and stakes. The fabrics are manufactured in China and South Korea. The fabric for the walls, floor, roof, vestibule, and rainfly are woven in China. The mesh is knitted in South Korea. (2) The “Wonderland 6 Titanium Tent,” is a 6-person outdoor folding tent. The tent is composed of manmade textile materials. The fabrics are manufactured in Vietnam, South Korea, and Taiwan. The fabric for the rainfly, vestibule, exterior and interior walls are manufactured in Vietnam. The mesh is knitted in South Korea. The fabric for the floor is woven in Taiwan. (3) The “Campwell Tent” is a 4-person outdoor folding tent. The tent is composed of manmade textile materials. The fabrics are manufactured in China and South Korea. The fabric for the tent body, rainfly, and floor are woven in China. The mesh is knitted in South Korea. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes. (4) The “Base Camp 4,” is a 4-person outdoor folding tent. The tent is composed of manmade textile materials. The fabrics are manufactured in China and South Korea. The fabric for the tent body, rainfly, and floor are woven in China. The mesh is knitted in South Korea. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes. (5) The “Base Camp 6,” is a 6-person outdoor folding tent. The tent is composed of manmade textile materials. The fabrics are manufactured in China and South Korea. The fabric for the tent body, rainfly, and floor are woven in China. The mesh is knitted in South Korea. The tent is imported together with a stuff sack that houses the tent, rainfly, poles, and stakes. |
| Reason: (1) The weight of the mesh fabric is not more than 7% of the total weight of the finished “Skyward OA” tent, the mesh fabric is disregarded when determining the country of origin. As a result, the “Skyward OA,” tent complies with the terms of the tariff shift rule for heading 6306; the country of origin is given to the country where the fabric comprising the tent was formed by the fabric-making process. (2-5) The tariff shift rule is not applicable as the mesh fabric more than 7% of the total weight of the finished tent. Therefore, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred. (Marking) Since the “Skyward OA” tent was determined to be China, the proposed marking “Made in Vietnam,” does not set forth the correct country of origin of the “Skyward OA” tent. Thus, the proposed marking is unacceptable, as the requirements of 19 U.S.C. 1304 and 19 CFR Part 134 have not been met. The rest of the proposed markings do meet the requirements as they match the country of origin. |
| Ruling Date: Dec. 19, 2023 |
N336764: The tariff classification of footwear from Argentina
| HTS: 6403.59.9045, 10%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: other: for other persons: for women: other." |
| Items: A closed-toe/closed-heel, woman’s, pump-type footwear. The external surface area of the upper and the outer sole consist of 100 percent leather. The shoe has a low, leather covered, rubber/plastic heel, and a rubber/plastic heel lift. This slip-on dress shoe is not considered turned footwear. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2023 |
N336727: The country of origin of Desoximetasone Cream, USP 0.25%
| Country of Origin: India |
| Item: Desoximetasone Cream, imported in dosages of 15 g, 60 g and 100 g tubes, is a topical corticosteroid. It is used for the relief of the inflammatory and pruritic manifestations of corticosteroid-responsive dermatoses. |
| Reason: The active pharmaceutical ingredient (API), Desoximetasone, is manufactured in India and the finished cream in dosage form is also made in India. In India, the Desoximetasone will be mixed with inactive ingredients from various countries to produce the final cream in dosage form. |
| Ruling Date: Dec. 19, 2023 |
N336726: The country of origin of Desoximetasone Ointment, USP 0.25%
| Country of Origin: India |
| Item: Desoximetasone Ointment, imported in dosages of 15 g, 60 g and 100 g tubes, is a topical corticosteroid. It is used for the relief of the inflammatory and pruritic manifestations of corticosteroid-responsive dermatoses. The active pharmaceutical ingredient (API), Desoximetasone, is manufactured in India and the finished ointment in dosage form is also made in India. In India, the Desoximetasone will be mixed with inactive ingredients to produce the final ointment in dosage form. |
| Reason: All of the ingredients are made in India and the mixing of the API (Desoximetasone) with the inactive ingredients into the final ointment is also performed in India. |
| Ruling Date: Dec. 19, 2023 |
N336702: The tariff classification of an air shower from China
| HTS: 8414.59.6590, 9903.88.03, 2.3% + 25%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Axial." |
| Item: The FLB-1A air shower is designed to reduce particle contamination on individuals and goods prior to entering a clean room. The particle reduction process begins when a person enters, or goods are placed inside the rectangular-shaped chamber constructed of stainless-steel material. Once the chamber’s lock engages, various axial fans produce high-speed air that is jetted out via twelve adjustable nozzles to remove dust particles. As the removal process occurs, the dust particles are collected by a pre-filter and a high-efficiency particulate absorbing filter. The air shower is designed to be used in various fields, such as breweries, color packaging, manufacturing industries, biological engineering industries, and scientific research fields. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2023 |
N336636: The tariff classification of footwear from China
| HTS: (1) 6402.91.8051, 9903.88.15, 90¢/pair + 20% + 7.5%, Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle; Other; Other; Other; Valued over $6.50 but not over $12/pair: Other: For women: Other. (2) 6402.99.3290, 9903.88.15, 20% + 7.5%, "Footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Protective active footwear: Other." (3) 6402.99.8005, 9903.88.15, 90¢/pair + 20% + 7.5%, "Other footwear with outer soles of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued at over $6.50 but not over $12 w/pair" (4) 6405.90.9060, 12.5%, "Other footwear: Other: Other: Other." |
| Item: (1) A closed toe/closed heel, above-the-ankle, below-the-knee, unisex trekking boot. The external surface area of the upper (esau) is comprised of predominantly PU rubber or plastics (less than 90%). The remaining balance is made up of non-vegetable textile material. The boot has a cushioned collar, a cushioned tongue, and a lace threaded through four textile loops and two metal hooks as a means of closure. (2) A closed toe/closed heel, below the ankle sneaker. The esau consists of PU rubber or plastics (over 90%). It has a lace closure, a cushioned collar, and a separate tongue. (3) A closed toe/closed heel, below the ankle sneaker. The esau consists of PU rubber or plastics (over 90%). It has a lace closure, a cushioned collar, and a separate tongue. (4) A closed toe/closed heel, children’s slip-on boot. It covers the ankle but not the knee. The esau of the upper is comprised of 100% PVC (polyvinyl chloride). It features two molded plastic handles at the topline. The rubber/plastics outer sole has applied leather flocking occupying the greatest surface area in contact with the ground. |
| Reason: (1), (2), (3) The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64 and General Explanatory Note (C) to Chapter 64. |
| Ruling Date: Dec. 19, 2023 |