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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N338452: The tariff classification of a Spider-Man Sleeping Bag/Floor Cushion from China

HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “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: A large unassembled lounge cushion with a half-moon shaped pillow compartment and rectangular body compartment. Subsequent to filling the two compartments with their respective shredded foam inserts. The body cushion is approximately 6" deep, and the head pillow is approximately 9" deep. The outer shell and attached blanket are made of a polyester fleece fabric. They depict Spider-Man. The blanket has top and bottom fabric layers and no stuffing, so it provides only minimal warmth. The right edge and most of the lower edge of the blanket are sewn to the right and lower edge of the cushion. A zipper is affixed along the length of the left edge and approximately 6 inches of the blanket and cushion.
Reason: The item doesn't meet the definition of a sleeping bag and will be used primarily as a cushion, either on the floor or propped up against a wall or couch as shown on the submitted product packaging.
Ruling Date: March 18, 2024

N338382: The tariff classification of Pest Trap Lure from New Zealand

HTS: 2309.90.6000, 1.9%, “Preparations of a kind used in animal feeding: Other: Other: Other: Animal feeds containing egg.”
Item: A lure composed of vegetable oil, water, sugar, vinegar, pasteurized egg powder, and cinnamon oil. The product which can be installed to automatically dispense or refilled manually is used with an automatic trap to attract and capture invasive pests. The lure is packed in plastic pouches with a total net weight of 350 grams.
Reason: N/A
Ruling Date: March 18, 2024

N338381: The tariff classification of fruit snacks from Great Britain

HTS: 2007.99.6520, 10%, "jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter ... other ... other ... pastes and purees ... other ... other."
Item: Chewy bite-sized gummy-like fruit snacks that will be imported and sold in sealed retail bags. Each piece will weigh approximately 2 grams and there will be approximately 25 pieces packaged per bag. The fruit snacks will be manufactured with real fruit, will be naturally sweetened with apple juice concentrate, and will contain no artificial flavors, artificial sweeteners or preservatives. The fruit snacks are said to contain apple puree concentrate, apple juice concentrate, strawberry puree, citrus fiber, sunflower oil, concentrated elderberry juice, pectin, and natural strawberry flavoring.
Reason: N/A
Ruling Date: March 18, 2024

N334275: The tariff classification of gloves 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 rubber/plastic dipped string knit work glove stated to be constructed of 46% high performance polyethylene, 30% polyester, 11% glass fiber, 8% steel, and 5% spandex. The glove features a rubber/plastic coating on the palm and back as well as a portion of the palm side cuff.
Reason: N/A
Ruling Date: March 18, 2024

N338793: The country of origin of an ultrasonic transducer

Country of Origin: Thailand
Item: An Ultrasonic Transducer, which comprises a round, semiconductor head with dual wires extending from the bottom. The device is designed to emit ultrasonic sound waves that bounce off surrounding objects and return to the transducer to register the existence of the objects in the area. The transducer will be used in various industries, such as burglar alarms, automatic doors, and parking assistance systems. The transducer is fully manufactured and assembled in Thailand. It is then sent to China, where it is cleaned and prepared for paint application. Multiple layers of primer, paint, and varnish are then added before the items are placed under infrared light to dry and cure. The finished transducers are then inspected and packaged for shipment to the United States.
Reason: The operations performed in China are not significant and do not create a physical change that would result in the change in the name, character, and use of the imported transducer.
Ruling Date: March 19, 2024

N338631: The tariff classification of a travel blanket from China

HTS: 6301.40.0020, 8.5%, “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.”
Item: A reversible blanket. The blanket is made from a knit pile fabric. One side of the pile fabric is printed with a colorful floral design while the reverse side is printed with an assorted floral, water and villa design. The edges are finished with a printed flat knit binding. The pouch features a sewn-on, self-fabric strap that provides for additional ease in transport and a wooden button and loop closure.
Reason: N/A
Ruling Date: March 19, 2024

N338593: The tariff classification of men’s bonded knit jackets from Cambodia

HTS: (1), (2) 6113.00.9025, 7.1%, “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’.”
Item: (1) A men’s hip-length jacket constructed from a 100% polyester double knit fabric bonded to a 100% polyester knit mesh fabric. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood; a zipper garage; pockets below the waist; long, hemmed sleeves; and a straight, hemmed bottom. An elastic cord, fitted with locks on each end, is inserted into the hood for making volume adjustments. (2) A men’s hip-length jacket constructed from a 100% polyester double knit fabric bonded to a 100% polyester knit mesh fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; a zipper garage; long, hemmed sleeves; and a straight, hemmed bottom. The garment also includes pockets below the waist and a zippered interior pocket.
Reason: The plastic is visible in cross-section.
Ruling Date: March 19, 2024

N338502: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of an irrigation drip line system from Mexico

HTS: 3917.32.0020, 3.1%, “tubes, pipes and hoses and fittings therefor, of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: of polyethylene.”
USMCA: Eligible
Country of Origin: Mexico
Item: An Irrigator Mantle Technology (IMT). It consists of low-density polyethylene (LDPE) drip lines with equidistant perforations to allow for irrigation. The drip lines do not incorporate any fittings. The drip lines are fused to LDPE film via perforated LDPE sleeves. This drip system will be used in the mining industry. The system will be spread over leaching piles. The dripper lines will allow for the leaching agent to drip at equal intervals along the pile while the film will create a greenhouse effect resulting in less water consumption and greater recovery of copper.
Reason: (HTS) The essential character of the IMT to be imparted by the LDPE drip lines. (USMCA) The components undergo the applicable tariff shift in Mexico. (Country of Origin) The foreign material undergoes an applicable change in tariff classification in Mexico.
Date: March 19, 2024

N338410: The tariff classification of Frozen Whole Rats and Mice from China

HTS: 0511.99.3060, 9903.88.03, free + 25%, “Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: Other: Other: Products chiefly used as food for animals or as ingredients in such food: Other.”
Item: The subject merchandise is frozen whole rats and mice that you state are euthanized, flash frozen then packed 5-100 per bag depending on the size. Furthermore, you state that the rodents will be thawed then used as food for other animals upon importation into the United States.
Reason: N/A
Ruling Date: March 19, 2024

N338389: The tariff classification of seat components from China

HTS: 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: Injection molded plastic seat assembly components. Items 1 through 3 are ribbed seat connection rails that measures approximately 12’ to 15’ in length. Item 4 is a fastener that will join and secure CAT 6 internet cables at specific intervals and will be integrated into the ribbed seat connection rails. After U.S. importation, the seating components will be joined with other parts of seats (metal rails, plastic frame seat foundations and backrests) and will then be permanently installed and located in arenas, auditoriums, or stadiums.
Reason: The items are incomplete dedicated parts of seats and are not more specifically provided for elsewhere in the tariff schedule.
Ruling Date: March 19, 2024