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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N337025: The tariff classification of a seat and seat components from China
| HTS: (1) 9401.53.0000, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats of cane, osier, bamboo or similar materials: Of rattan.” (2) 9401.99.2540, 9903.88.15, free + 7.5%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of cane, osier, bamboo or similar materials: Of rattan.” (3) 9401.99.3580, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” |
| Item: A (1) functional seat comprised of a (2) natural rattan frame component and (3) a seat foundation with an accompanying backrest cushion component. The seat frame is constructed of rattan rails and posts affixed one to the other. The seat foundation is constructed of a pocket spring core, foam, pine, plywood, elastic webbing, and cardboard encased in 100% polyester textile fabric. |
| Reason: The rattan frame and the seat foundation foam cushion with the accompanying backrest foam cushion are dedicated parts of the seat and are not more specifically provided for elsewhere in the tariff schedule. |
| Ruling Date: Jan. 4, 2024 |
N336990: The tariff classification of baby bottle holders from China
| HTS: (1), (2) 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: (1) A stuffed textile baby bottle holder designed to hold a bottle and help babies eat by themselves without the aid of an adult. It features, two plastic snaps allowing the item to be secured around the baby’s neck and has an elastic band sewn to the top of the holder to help secure the bottle to the item. The bottle holder is available in four different animal designs: a unicorn, a sloth, a penguin, and an elephant. Each animal design features stuffed arm and leg appendages and an embroidered mouth, nose, and eyes. (2) A stuffed textile baby bottle holder designed to hold a bottle and help babies eat by themselves without the aid of an adult. It features, two plastic snaps allowing the item to be secured around the baby’s neck and has an elastic band sewn to the top of the holder to help secure the bottle to the item. The bottle holder is available in two different styles: embroidered with the word “hangry” or embroidered with the words “look mom no hands.” |
| Reason: N/A |
| Ruling Date: Jan. 4, 2024 |
N336967: The tariff classification of Vegan Pastry Puffs from Ireland
| HTS: 1901.90.9195, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: Vegan Pastry Puffs. The product will be imported frozen and uncooked. The Vegan Pastry Puffs will be packed in a box with a net weight of 500 grams. |
| Reason: N/A |
| Ruling Date: Jan. 4, 2024 |
N337360: The tariff classification of a seat from China
| HTS: 9401.79.0046, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other: Household.” |
| Item: The “Barstool,” is a metal frame unupholstered seat. Seating is provided for a single individual. The seat contains no armrests or backrest. The seat foundation, legs, forward, rear, and side stretchers are constructed of rust-resistant steel metal; collectively, they comprise the seat’s frame. Resting atop the seat foundation is a removeable wooden deck that is not permanently affixed to the metal frame. Plastic glides are located at the base of each leg. |
| Reason: N/A |
| Ruling Date: Jan. 5, 2024 |
N337135: The tariff classification of wooden trays from China
| HTS: 4420.90.8000, 9903.88.03, 3.2% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” |
| Item: Two nesting wooden trays, made of medium density fiberboard (MDF), each with an iron scrolled handle that is attached at each corner and arches up to meet in the middle with a decorative finial. |
| Reason: The MDF wood trays are plain and not decorative, the attached metal scroll handle is also not overly decorative and serves as a handle to carry the trays. Therefore, the overall usefulness of the trays is not subordinate to their ornamental aspects and classification is precluded from heading 8306. The essential character of the composite articles is imparted by their wooden tray portion, as it is the wooden tray portion that is the primary functional component that serves to hold objects. |
| Ruling Date: Jan. 5, 2024 |
N337083: The tariff classification of Prepared Chicken Meals from United Kingdom
| HTS: 1602.32.0010, 6.4%, “Other prepared or preserved meat, meat offal or blood: Of poultry of heading 0105: Of chickens: Prepared meals: In Airtight Containers.” |
| Items: (1) Cooked, seared chicken breast strips in a spicy salt and pepper sauce with cooked jasmine rice, a vegetable mix of red pepper, peas and spring onion, and cooked scrambled omelet. (2) Breaded chicken breast chunks, cooked jasmine rice, and a sweet curry sauce topped with edamame beans, baby corn and carrot, with sugar and sweetener. (3) Seared tikka marinated chicken breast pieces in a creamy tomato and butter curry sauce. The product is composed of tikka marinated chicken breast (35 percent). (1), (2), (3) Each product will be contained in a plastic tray with either a plastic film or lid with a card sleeve and packed 18 units per case for shipment to the United States. |
| Reason: N/A |
| Ruling Date: Jan. 5, 2024 |
N337334: The tariff classification of a textile bandage from Germany
| HTS: (1), (2) 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: (1) Easywrap Light Leg is a textile unisex compression bandage intended to be used for mild to moderate swelling related conditions on the leg. The tapered bandage is to be worn from below the knee to the ankle. The bandage is comprised of seven overlapping bands sewn together along the center with three zigzag stitches. The item number will be delineated by the color (sand or black), length (regular or tall), and size (XS, S, M, L, or XL) of the bandage. (2) An Easywrap Strong Leg is a textile unisex compression bandage intended to be used for moderate to severe swelling related conditions on the leg. The tapered bandage is to be worn from below the knee to the ankle. The item number will be delineated by the color (sand or black), length (regular or tall), and size (XS, S, M, L, or XL) of the bandage. |
| Reason: The easywrap bandages are not items belonging to the class or kind of items enumerated in heading 3005. Items that exclusively lend support to body parts are not classifiable in heading 3005. |
| Ruling Date: Jan. 8, 2024 |
N337327: The tariff classification of a textile costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as the Sea Scoundrel which consists of a long-sleeved pullover top, pull-on pants, a head tie, a waist tie, a faux belt with skull and boot tops. The top is constructed with long. loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set and features a string lace-up neck, flat collar, long sleeves with narrow exposed elastic and jagged cut unfinished edges and a raw, unfinished bottom hem. |
| Ruling Date: Jan. 8, 2024 |
N337326: The tariff classification of a textile costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as the Bone Chilling Reaper, item number 3124-067. The costume consists of a long sleeved, hooded pullover robe, mask, and plastic chest piece. The deep back opening is closed with a single small tab of hook and loop fastener. The neck, long sleeves and bottom hem have raw, jagged cut edges. The garment is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set and features raw, unfinished, edges on the hood, deep back opening and faux front opening. |
| Ruling Date: Jan. 8, 2024 |
N337323: The tariff classification of a textile costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child size costume identified as Killer Carnival Clown which consists of a pullover long sleeved top, pull-on pants, separate collar, and mask. The sleeves also have narrow exposed elastic stitched on with a single row of loose straight stitching. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set and features large, visible, loose overlock stitching at the neck, raw, unfinished, jagged cut edges on the sleeve ends and bottom hem. |
| Ruling Date: Jan. 8, 2024 |