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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N337692: 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: An adult-sized Deluxe Big Foot costume.The Deluxe Big Foot consists of a long-sleeved jumpsuit, mask, gloves, and boot covers. The jumpsuit features loose visible overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock or raw edges at the arms, ankles, and closure. |
| Reason: The flimsy man-made faux fur textile jumpsuit provides the essential character of the set. |
| Ruling Date: Jan. 26, 2024 |
N337573: The tariff classification of Barbie doll accessories from Indonesia
| HTS: 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: Three Barbie doll accessory “packs." All three collections are comprised of various accessories including a zippered shoulder bag that are proportionately sized for a Barbie doll. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2024 |
N337563: The tariff classification of a 3-dimensional Patrick Starfish plush toy from China
| HTS: 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: A polyester plush toy in the form of a full bodied, three dimensional starfish, sea creature, with appendages. Patrick is coral-pink with a happy face, large eyes and dressed in light green shorts with a light purple floral pattern. Although the item is described as a “pillow buddy,” the plush toy is principally designed for the amusement of children 3 years of age and older. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2024 |
N337637: The country of origin of Swedish Pattern Pliers
| Country of Origin: South Korea |
| Item: Swedish Pattern Pliers are a tool primarily used on plumbing fittings, pipes and tubes but can also be used in other applications such as automotive front-end alignment. The subject tool features jaws with opposite facing and offset teeth along with jaw curvatures specially designed for a strong grip on round tubes, pipes, and fittings. The handle is designed for increased leverage and locking the grip to the pipe/tube. The manufacturing process for the Swedish Pattern Pliers begins in Korea, where raw steel is die-cut and cold forged to form the top and bottom handle and jaw blanks. Burs are removed prior to shipment to China. In China, the handle blanks are further machined to add channel-slots to the top handle and mill teeth into both jaws. They are then heat-treated, laser marked, and assembled with Chinese-origin pins, rivets, a spring, and a gear tooth. Plastic covers are added to the handles for comfort and a secure grip. |
| Reason: In regard to the finished pliers, we find that the processes and assembly operations performed in China do not constitute a substantial transformation of the two main components of the tool (i.e., the top and bottom handle and jaw blanks) that are manufactured in Korea. |
| Ruling Date: Jan. 29, 2024 |
N337610: The tariff classification of galvanized steel sheets from Vietnam
| HTS: 7210.49.0091, 9903.80.01, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Item: Cold-rolled, zinc-coated, nonalloy steel sheets. These hot-dipped galvanized steel sheets are made to ASTM 653 and will be used primarily in HVAC duct fabrication. The sheets measure 0.47 mm, 0.51 mm or 0.63 mm in thickness, 1219 mm or 1524 mm in width and will be imported in either 8 foot or 10-foot lengths. |
| Reason: N/A |
| Ruling Date: Jan. 29, 2024 |
N337486: The tariff classification of plastic tubing from China
| HTS: (1) 3917.33.0000, 9903.88.03, 3.1% + 25%, "tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other: reinforced with metal." (2) 3917.39.0010, 3.1% + 25%, "tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other: reinforced with metal." |
| Items: (1) A CPAP threaded hose. It consists of ribbed polypropylene tubing with polypropylene fittings. (2) A heated hose. It consists of ribbed polypropylene tubing with polypropylene fittings. In addition, the tubing has copper wire wound within the ribs of the tubing. The fitting on one end of the hose also incorporates metal contacts. These contacts will allow for power from the CPAP machine to heat the copper wiring. |
| Reason: N/A |
| Ruling Date: Jan. 29, 2024 |
N337449: The tariff classification of a wireless telecommunication headset system from China
| HTS: 8517.62.0090, 9903.88.15, free + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
| Item: A wireless headset system primarily for use in a retail environment by retail teams. The system consists of a hub, four headsets, four headbands, a dock, and power supply. The components of the “Client System” will be packaged together in a single carton and sold to customers as an integrated system. |
| Reason: The components of the Client System contribute together to the clearly defined function of transmitting encrypted voice signals in a closed network. The items work together to perform a clearly defined function covered by Heading 8517. |
| Ruling Date: Jan. 29, 2024 |
N337407: The tariff classification of Black Thunder Chocolate Mini Cookie Bars from Japan
| HTS: 1806.31.0049, 5.6%, “Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery: Other.” |
| Item: Black Thunder Chocolate Coated Mini Cookie Bars are bite-size cookie bars enrobed with chocolate. |
| Reason: N/A |
| Ruling Date: Jan. 29, 2024 |
N337385: The Tariff Classification and Country of Origin of Frozen Scallop Meat
| HTS: 0307.22.0000, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine…: Scallops, and other molluscs of the family Pectinidae: Frozen.” |
| Item: Whole in-shell scallops with scientific name Patinopecten yessoensis will be caught in Japan, frozen, and shipped to China. In China, the scallops will be defrosted, removed from their shells, cleaned, treated with sodium tripolyphosphate to retain moisture, sorted, frozen, and packed. In some cases, the scallops may be boiled in plain water until cooked. The finished product will be packaged and shipped from China to the United States. |
| Reason: The article is not substantially transformed due to processing that is performed in China. |
| Ruling Date: Jan. 29, 2024 |
N337708: The tariff classification of a ground temperature sensor from China
| HTS: 9025.19.8060, 9903.88.02, free + 25%, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Other: Infrared thermometers.” |
| Item: The DFRobot TS01 infrared (IR) temperature sensor designed for non-contact sensing of road surface temperature. The sensor has a built-in temperature compensation that ensures the accuracy of the temperature measurement and is wrapped with a metal casing to protect it against impact, water and dust. The product has an operating temperature of -40 degrees Celsius to 85 degrees Celsius and can be used to measure the temperature range of -70 degrees Celsius to 380 degrees Celsius while providing a maximum accuracy of 0.5 degrees Celsius. The output is provided as a voltage from 0 to 3V, which corresponds to a specific temperature. An optical filter (long-wave pass), which cuts the visible and near infrared radiant flux, is integrated into the package to provide ambient and sunlight immunity. The probe diameter measures 0.61 inches and is 3.07 inches long. The attached shielded cable length measures 59.06 inches. The TS01 IR temperature sensor is imported with the sensor attached to the cable, along with a certificate, and a warranty card. |
| Reason: N/A |
| Ruling Date: Jan. 30, 2024 |