Rulings, remedies and court proceedings for customs and trade professionals

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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N338350: The tariff classification of knit sleeve protector from Pakistan

HTS: 6117.80.9540, 14.6%, “other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other… Of man-made fibers: Other.”
Item: A knit sleeve protector. The tubular shaped sleeve is not hemmed on either side of the opening and has a seam running the length of the item. The item is used to keep debris off of clothes while working on planes.
Reason: N/A
Ruling Date: March 6, 2024

N338228: The tariff classification of vacuum cleaners from China

HTS: 8508.11.0000, 9903.88.03, free + 25%, “Vacuum cleaners, parts thereof: With a self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l”.
Item: The Skil Slim Vacuums. The vacuum cleaners each consist of a rectangular vacuum, a wand (extension tube), a hose, a crevice nozzle, a brush nozzle, a HEPA filter element, a 20 volt lithium-ion battery, a battery charger, and an instruction manual packaged for import into the United States. The vacuum will be affixed to the wand with a plastic bar, and the hose will be connected to a side of the vacuum and the end of the tube. The vacuum cleaners self-contain an electric motor.
Reason: N/A
Ruling Date: March 6, 2024

N338182: The tariff classification of cork wall tiles from China

HTS: 4504.10.5000, 9903.88.03, free + 25%, "Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Other."
Item: Ecokind™ Wall Tiles. The item consists of a set of 3 hexagonal shaped boards. The boards are constructed entirely of agglomerated cork with no paper backing or other reinforcement. The corkboard is marketed for use as wall hanging to pin notes or other articles and for their acoustic properties. The tiles include adhesive foam squares for mounting to the wall.
Reason: Tiles of any shape are specifically provided for in subheading 4504.10. The Ecokind™ Wall Tiles are therefore classified in subheading 4504.10 in accordance with GRI 1 and GRI 6.
Ruling Date: March 6, 2024

N338081: The tariff classification of Pet Chew Sticks from China

HTS: 1404.90.9090, 9903.88.03, free + 25%, “Vegetable products not elsewhere specified or included: Other: Other.”
Item: Pet Chew Sticks. The product consists of 100 percent willow and is intended for use by pets for chewing, overcoming cage boredom, and promoting good dental health.
Reason: N/A
Ruling Date: March 6, 2024

N338011: The tariff classification and eligibility under the United States-Colombia Trade Promotion Agreement (CTPA), of women’s knit apparel from Colombia

HTS: (1) 6114.30.1020, 28.2%, "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s." (2) 6104.63.2006, 28.2%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread."
CTPA Eligibility: Eligible
Item: (1) A women’s crop top. The tight-fitting sleeveless garment extends from the shoulders to above the waist, and features a boat neckline, straight back, overlock stitching at the front and back and a 2-inch elasticized bottom. The garment provides sufficient bust coverage. (2) A pair of women’s legging-styled pants. The tight-fitting pull-on pants extend from the waist to the ankles and features a 5-inch elasticized waistband, side pockets, overlock stitching at the back seams, sides, waist and gusset and hemmed leg openings.
Reason: (CTPA) The good is a good wholly obtained or produced entirely in the territory of Colombia, the United States.
Ruling Date: March 6, 2024

N338004: The tariff classification, country of origin, marking, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Apple Strawberry Oat & Almond Cereal

HTS: 1904.10.0080, 1.1%, “Prepared foods obtained by the swelling or roasting of cereals or cereal products … other.”
Country of Origin: Canada
USMCA: Eligible
Item: Apple Strawberry Oat & Almond Cereal with no added sugar, sweetened with fruit, and gluten free. The ingredients are said to be by weight 13 percent oats (Canada), 13 percent coconut chiplets (Sri Lanka), 13 percent sunflower seeds (China), 13 percent inulin (Mexico), 13 percent cereal flakes (United States), 11 percent almonds (United States), 6 percent date paste (United States), 4 percent pumpkin seeds (China), 3 percent coconut oil (Sri Lanka), 3 percent coconut butter (Sri Lanka), 3 percent dried strawberries (China or Egypt), 3 percent dried apples (Canada), and less than 1 percent each cinnamon powder (Vietnam), sea salt (United States), apple cinnamon flavor (United States), and natural booster (United States).
Reason: (Country of Origin) Since the non-originating ingredients are all classified in headings other than heading 1904, the tariff shift rule is met. (USMCA) Since the non-originating ingredients are all classified in a chapter other than Chapter 19, the tariff shift rule is met.
Ruling Date: March 6, 2024

N333414: The tariff classification of a weft knit fabric of man-made fibers from China

HTS: 6006.33.0080, 9903.88.03, 10% + 25%, "Other knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Other."
Item: A weft knit fabric. The fabric is adorned with mini square mirror tiles applied on one surface of the fabric. The knit fabric is composed predominately of polyester fibers of yarns of different colors.
Reason: N/A
Ruling Date: March 6, 2024

N338371: The tariff classification of a plastic vase from China

HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.”
Item: The plastic vase is made of molded Acrylonitrile Butadiene Styrene plastic material and includes an inner plastic container. The item features a motion sensor, Bluetooth technology, Bluetooth speakers, a sound recording function, and a sound playback function. The item operates on three AA batteries and is included in the article.
Reason: The plastic vase provides this item with the essential character.
Ruling Date: March 7, 2024

N338249: The country of origin of a manual rack and pinion gear

Country of Origin: Mexico
Item: A Manual Rack and Pinion Gear (MRP), which is mounted to the bottom of the vehicle and connected to the car’s wheel and the driver's seat handle. The rotational motion that occurs when the driver operates the steering wheel is transmitted to the pinion gear and converted into the left/right motion of the rack gear connected to the pinion gear. The power transformed into the left and right motion is transmitted to the wheels of the vehicle by the inner ball joint (IBJ) and the outer ball joint (OBJ) assemblies.
Reason: The essential character of the glove is imparted by the coated string knit palm portion.
Ruling Date: March 7, 2024

N338207: Tariff classification of a candle in a glass holder from China

HTS: 3406.00.0000, free, “[c]andles, tapers and the like.”
Item: A Glass Soy Candle Holder. It consists of a glass holder base filled with a poured soy wax candle with a cotton wick, and a decorative glass dome that fits entirely over the base. You indicate the dome adds a decorative appeal to the candle and can be used to extinguish the flame. The dome will include printed character graphics. The candle itself is unscented and non-colored.
Reason: We hold the opinion that the candle would impart the essential character to this product, General Rule of Interpretation 3(b) noted.
Ruling Date: March 7, 2024