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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N337034: The tariff classification of LED lamp boards from China
| HTS: 8539.50.0090, 2%, “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Other.” |
| Item: LED lamp boards, part numbers 600038 (Cultivation Board) and 600055 (Nursery LED Board). The lamp boards are components (light sources) of the hydroponic plant growing systems to be mounted within the freight containers providing the required illumination through the LED lamps. The boards each consist of 210 LED diodes affixed to a sheet metal. They feature a two-prong female shorting cap that will plug into the two-male pin receptacle to complete the circuit allowing lights to turn on and off. The light boards are designed to be installed onto the lighting fixtures and connected to the LED drivers/power supplies. The LED board frame and driver channel will be assembled onto a (two-sided) mobile LED frame, which hangs from the ceiling tracks and moves side to side forming the "fixture" in the freight container. |
| Reason: N/A |
| Ruling Date: Jan. 2, 2024 |
N336898: The tariff classification of garments from China
| HTS: (1), (2) 6109.90.1065, 9903.88.15, 32% + 7.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’." (3) 6212.90.0030, 9903.88.15, 6.6% + 7.5%, "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics." |
| Item: (1) A women’s tank top constructed of 92% nylon and 8% spandex knit fabric. The sleeveless tight-fitting garment is reversible and can be worn as a V-front neckline or a scoop front neckline and features a change in knit pattern below the bust extending down through the torso, approximately 1.5 inch shoulder straps, and a hemmed bottom. The garment extends from below the nape of the neck to below the waist. (2) A women’s tank top constructed of 92% nylon and 8% spandex knit fabric. The sleeveless tight-fitting garment features a U-shaped front neckline, a change in knit pattern below the bust extending down through the torso, approximately 1 5/8-inch shoulder straps and a hemmed bottom. The garment extends from below the nape of the neck to below the waist. (3) A full body-shaping slip constructed of 92% nylon and 8% spandex knit fabric. The undergarment extends from above the breast to the thigh. The undergarment provides substantial support throughout and features adjustable, removable straps. The undergarment also features a change in knit pattern for the torso area, which is intended to provide a supportive, smoothing and shaping effect. |
| Reason: (1), (2) The garments are not classified as body supporting garments in heading 6212. Support is not the paramount function of the garments and they are also marketed and used as underwear and outerwear. (3) N/A |
| Ruling Date: Jan. 2, 2024 |
N333335: The tariff classification of a glove from China
| HTS: 6116.10.5520, 9903.88.15 13.2% + 7.5%, "Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints." |
| Item: A nitrile rubber dipped, string-knit work glove. The glove features a nitrile coating on the outer surface, which covers the palm and back as well as a portion of the palm side cuff. The glove also features nitrile dots on the palm side, thermoplastic rubber molds sewn onto the back side and an overlock stitch finish at the cuff bottom. |
| Reason: The essential character of the glove is imparted by the coated string knit portion. |
| Ruling Date: Jan. 2, 2024 |
N337229: The tariff classification of a light-up baby changing pad from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, 6%, “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: The Light Up Changing Pad is a coverless contoured-foam baby changing pad with an incorporated LED night light and adjustable safety straps. The LED lights and switch, at the foot of the changer, are battery powered and have three brightness levels. The changing pad is made in China. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2024 |
N337222: The tariff classification of a Suncatcher Kit from China
| HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." |
| Item: A Halloween DIY Suncatcher Kit (SKU#: 38173701). The Suncatcher Kit consists of a clear plastic suncatcher, a string for hanging, three small pods of paint and a paintbrush. The suncatcher is intended to be painted and used as a Halloween decoration. The Suncatcher Kit is designed in three Halloween motifs and labeled “Not for children under 3 years.” |
| Reason: The product will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets). |
| Ruling Date: Jan. 3, 2024 |
N337180: The country of origin of a glue stick. Correction to Ruling Number N333916
| Country of Origin: Vietnam |
| Items: A 0.31oz. glue stick (30 pack). The cap/tube is made from polypropylene and the core/base is made from high-density polyethylene in Vietnam. The following raw ingredients of the glue originate in China: water (solvent), polyvinylpyrrolidone (viscous substance) (PVP), glycerol (humectant), propylene glycol (humectant), stearic acid, sodium hydroxide, and sodium butyl paraben. In Vietnam, water, polyvinylpyrrolidone, stearic acid, liquid sodium hydroxide, glycerol and propylene glycol are added to a heater and mixed for 30 minutes. In the process, the steric acid and sodium hydroxide react chemically and form sodium stearate. The contents remain in the heater to cool, forming the glue. The plastic parts and the glue are assembled and packed in Vietnam. The packaging label is made in China. The shipping carton is produced in Vietnam. |
| Reason: Although other components in the glue remain unchanged, the last substantial transformation that takes place occurs in Vietnam and the final assembly takes place in Vietnam. |
| Ruling Date: Jan. 3, 2024 |
N337111: The tariff classification of a sputtering machine from China
| HTS: 8543.70.2000, 9903.88.01, 2.5% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Physical vapor deposition apparatus.” |
| Item: A Magnetron Sputtering Machine, which will be used in the manufacturing process of certain solar glass. The machine is presented as a complete system comprised of various modules and chambers used to perform the necessary functions of depositing indium tin oxide (ITO) onto solar glass using a physical vapor deposition process. These modules include buffer chambers, sputtering process chambers, transfer chambers and cool- down modules. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2024 |
N337081: The tariff classification and trade program applicability of a cardboard collection cart from Taiwan
| HTS: 9403.20.0082, free, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Steel racks, other than those described in statistical reporting number 9403.20.0075.” |
| Trade Program Applicability: The U.S. doesn't have in effect a preferential trade program or trade agreement with Taiwan. |
| Item: A Wire Box Bin with Casters that will be used in a commercial setting to pick up and store cardboard boxes for recycling. The box bin is made of powder-coated galvanized steel wire cage on a rectangular steel base with 3-inch swivel casters at each corner. One side of the cage folds down near its midpoint to facilitate access. |
| Reason: The ENs to Chapter 94 of the HTSUS state that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground and used, mainly with a utilitarian purpose, in private dwellings, hotels, theaters, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (For this chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). The subject wire box bin falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. |
| Ruling Date: Jan. 3, 2024 |
N337044: The tariff classification of aluminum fence posts from Indonesia
| 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." |
| Item: Aluminum fence post and hardware “kits” used to make privacy screens and fences. They are comprised of an aluminum post, an aluminum cap, nylon spacers/board locks, and connecting hardware while item number TRAXX72 consists of the same components along with a mounting plate, a base cover and an Allen key. The posts are made from type 6063-T5 aluminum and have been extruded, drilled and powder coated. The fence panels and rails are not included with each “kit.” The products in question are completed fence posts. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2024 |
N337035: The tariff classification of two children’s table and chair activity sets from China
| HTS: 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: Two children’s activity sets. Each set is a retail-packaged children’s table with either one or two chairs designed for children between the ages of 3 and 7. The tabletops, which also fold in half, are made of a hinged MDF board covered in padded vinyl. The tubular-steel folding chairs have vinyl-covered and padded seats and seat backs, and rubber endcaps. Both sets are made in China. |
| Reason: The essential character of the activity table sets is the table. |
| Ruling Date: Jan. 3, 2024 |