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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N337785: The tariff classification of a nonwoven maple sap filter from China
| HTS: 5911.90.0080, 9903.88.03, 3.8% + 25%, “Textile products and articles, for technical uses, specified in note 8 to this chapter: Other: Other.” |
| Item: The filter is constructed from two 1/8 inch die cut pieces of nonwoven polyester fabric. Two pieces of fabric are sewn together on straight edges which are approximately 10 inches in length with a rounded edge measuring approximately 12 inches. The principal use of the article will be to filter out debris from the sap of maple trees. Our observations of the sample, which is constructed of a white nonwoven fabric, are consistent with the statements you have provided. |
| Reason: N/A |
| Ruling Date: Feb. 21, 2024 |
N332758: The tariff classification of regenerated cellulose sponge sheets from Sweden
| HTS: 3921.14.0000, 6.5%, “other plates, sheets, film, foil and strip, of plastics: cellular: of regenerated cellulose.” |
| Item: A Swedish dishcloth. They are screen printed with a design but are not further worked. These reusable sponge sheets will be used for household cleaning purposes, with the goal to reduce the use of paper towels. The sponge sheets will be imported cut to size and packaged for retail sale. |
| Reason: The sheet is cellular in structure and composed of 63.5% cellulose and 36.5% cotton fibers. The cellulose is regenerated cellulose. The sheet is printed on the front face, but is not coated, covered or laminated. The General Explanatory Notes to Chapter 48, state that “Paper consists essentially of the cellulosic fibers of the pulps of Chapter 47 felted together in sheet form.” In this case, the cellulose is not in the form of paper fibers. Instead, the cellulose has been dissolved to form a liquid viscose which was extruded to form a sheet. |
| Ruling Date: Feb. 21, 2024 |
N338183: The tariff classification of a maple syrup extraction kit imported from China
| HTS: 8207.50.2055, 9903.88.03, 5% + 25%, “Interchangeable tools for hand tools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Tools for drilling, other than for rock drilling, and parts thereof: with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium: Twist drills: Other.” |
| Item: The kit is identified as an “Ultimate Maple Syrup Tapping Kit” and contains ten ABS plastic elbow fittings (spouts), ten 3-foot lengths of LDPE tubing, five paper cone filters, five recipe cards, one 5/16” HSS twist drill bit and one instruction card. |
| Reason: No one article imparts the essential character of the kit. GRI 3(c) directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this case, the drill bit appears last in numerical order. |
| Ruling Date: Feb. 22, 2024 |
N338177: The tariff classification of a wrist worn fitness tracker from Taiwan
| HTS: 8517.62.0090, free, “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, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: 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: The Forerunner 245 fitness tracker. The Forerunner 245 is a multifunctional electronic wearable device which pairs through its bi-directional open wireless Bluetooth technology with a smartphone, tablet or computer. The primary purpose of the web and mobile applications is to store and display longer term activity data and statistics while connecting to a social community for Forerunner 245 users. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2024 |
N338047: The tariff classification of children’s swim goggles from China
| HTS: 9004.90.0090, 9903.88.15, 2.5% + 7.5%, "Spectacles, goggles and the like, corrective, protective or other: Other: Other." |
| Item: The Sun’s Out Tropical Water Goggles. The subject goggles are comprised of two polycarbonate lenses and a silicone head strap. The goggles come in various colors and are designed and marketed for children ages 6 and over. The goggles are meant to only cover the eyes and do not have any material that covers any other part of the face. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2024 |
N338026: The tariff classification of air purifiers from China
| HTS: (1), (2), (3), (4), (5) 8421.39.0115, 9903.88.01, free + 25%, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Dust collection and air purification equipment: Other.” |
| Items: (1) The MA-25 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 1000 square feet every 60 minutes. The air purifier comes with two grill covers, two pre-filters, two true H13 HEPA filters, two carbon filters, a control panel, fan (which can be set to three different speeds), and various additional minor parts. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H13 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. The activated carbon filter removes toxic odors, smoke and formaldehyde. (2) The MA-WM35 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration, activated charcoal and ionization. The device is designed to cover up to 1280 square feet every 60 minutes. The air purifier comes with a front panel, pre-filter, HEPA filter, activated carbon filter, purifier body with fans and ionizer, and tabletop stand. Additionally, a mounting bracket is provided if the user prefers to hang from a wall as opposed to sitting on a tabletop. The pre-filter removes hair, fibers, and large particles like dander. (3) The MA-40 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration, activated charcoal and ionization. The device is designed to cover up to 1600 square feet every 60 minutes. The air purifier comes with a front air inlet, pre-filter, HEPA filter, activated carbon filter, purifier body with fans and ionizer, and back cover. The pre-filter removes hair, fibers, and large particles like dander. The ionizer produces negative ions to neutralize positively charged particles such as dust, bacteria, mold spores, pollen, animal dander and other airborne positive particles. (4) The MA-50 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration, activated charcoal and ultraviolet (UV) light. The device is designed to cover up to 2200 square feet every 60 minutes. The air purifier comes with a pre-filter, HEPA filter, activated carbon filter, purifier body with fans and UV light, and grill cover. The pre-filter removes hair, fibers, and large particles like dander. The UV light is designed to use short-wave ultraviolet light to inactivate airborne pathogens and microorganisms like mold, bacteria and viruses. (5) The MA-112 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 5000 square feet every 60 minutes. The air purifier comes with a left cover, two pre-filters, two HEPA filters, two activated carbon filters, purifier body with fans, and a right cover. The pre-filter removes hair, fibers, and large particles like dander. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2024 |
N338025: The tariff classification of air purifiers from China
| HTS: (1), (2), (3), (4), (5) 8421.39.0115, 9903.88.01, free + 25%, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Dust collection and air purification equipment: Other.” |
| Item: (1) The MA-10 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 8.21 square feet. The air purifier comes with a pre-filter, true H13 HEPA filter, carbon filter, a control panel, fan (which can be set to three different speeds), and various additional minor parts. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H13 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. (2) The MA-14 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 470 square feet every 60 minutes. The air purifier comes with a pre-filter, HEPA filter, activated carbon filter, purifier body with fans and plastic base. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H13 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. (3) The MA-15 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 660 square feet every 60 minutes. The air purifier comes with a two grill covers, two pre-filters, two HEPA filters, two activated carbon filters, and purifier body with fans. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H13 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. (4) The MA-18 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 660 square feet every 60 minutes. The air purifier comes with a pre-filter, HEPA filter, activated carbon filter, and purifier body with fan. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H13 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. (5) The MA-22 Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 660 square feet every 60 minutes. The air purifier comes with a base, pre-filter, HEPA filter, activated carbon filter, and purifier body with fan. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H13 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2024 |
N337934: The tariff classification of adjustable children’s roller skates with knee and elbow pads from China
| HTS: 9506.70.2090, free, “articles and equipment for general physical exercise, gymnastics, athletics, other sports…ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: roller skates and parts and accessories thereof, other.” |
| Item: The “Nickelodeon Paw Patrol, Adjustable Junior Skate Combo.” The product has child-sized roller skates and pads for the knees and elbows. The roller skates are quad style, each skate having 4 wide wheels, in two rows of two, and one toe stopper. The skates are adjustable in size, designed to fit over a child’s shoe and feature molded plastic toe boxes and heels. The space in-between the toe and heel can be adjusted by a wing-nut (under the skate). The wing-nut is tightened to firmly secure the skate to a child’s shoe. An ankle strap secures (or releases), the foot to (or from) the skate and is adjustable by a pressure-controlled buckle. Knee and elbow pads with protective plastic shells and adjustable Velcro straps are also included with the skates. |
| Reason: The essential character of the set is imparted by the roller skates. |
| Ruling Date: Feb. 22, 2024 |
N337891: The tariff classification of a flat panel display 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 12.1-inch Thin Film Transistor (TFT), Liquid Crystal Display (LCD), Extended Graphics Array (XGA) display module. This display module includes a timing and control (TCON) IC, a grayscale IC, and a gate and source driver. As imported, this module does not have a touchscreen and cannot convert video signals. This module is fungible and can be incorporated into displays, such as machinery and equipment, boating console displays, ruggedized displays for outdoor equipment, thermal camera displays, locomotive display consoles, communication equipment, etc. The bezels and frame have not been customized in shape to designate the module for use within a single end item, nor do they have connectors that designate it for a single use. |
| Reason: The essential character of the set is imparted by the roller skates. |
| Ruling Date: Feb. 22, 2024 |
N336228: The tariff classification of a men’s upper body garment from India
| HTS: 6105.10.0010, 19.7%, “Men’s or boys’ shirts, knitted or crocheted: Of cotton: Men’s.” |
| Item: A men’s upper body garment constructed from 100% cotton, waffle knit fabric. The garment features a Henley neckline, a left-over-right, partial front opening with three button closures on the placket; long, hemmed sleeves; a contrasting fabric patch pocket on the left chest; fabric tape at the inner rear neckline; and a straight, hemmed bottom. |
| Reason: Garments of this style and construction are considered multi-use loungewear garments that may be worn in a variety of informal situations in and around the home. These garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. |
| Ruling Date: Feb. 22, 2024 |