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:
N338840: The tariff classification of cat scratchers from Colombia
| HTS: 4823.90.8680, free, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other." |
| Item: Severa styles of cat scratchers, all with scratching surfaces constructed of corrugated paperboard. The corrugated paperboard sheets are laminated together side by side, along their broad surfaces, exposing the corrugation. The corrugation allows cats to hook their claws into, and scratch, the paperboard. The imported scratchers will be in the following configurations: |
| Reason: N/A |
| Ruling Date: March 22, 2024 |
N338566: The tariff classification of Electric Go-Karts from China
| HTS: (1) 8703.10.5060, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons … , including station wagons and racing cars: Vehicles specially designed for traveling on snow; golf carts and similar vehicles: Other: Other.” (2), (3) 8703.90.0100, 9903.88.01, 2.5% + 25%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with only electric motors for propulsion: Other”. |
| Item: (1) An electric utility vehicle, cooled by forced air. It has a maximum speed of 24km/h, maximum range of 24km, and transmission speed ratio of 10:1. It has disk brakes and iron wheel hubs. It has a battery pack of 48v 30ah with 48v 5a charger. The output power is 1,000 watts. (2) An electric utility vehicle, cooled by forced air. It has disk brakes and iron wheel hubs. The output power is 3,000 watts. (3) An electric utility vehicle, cooled by forced air. The output power is 3,000 watts. |
| Reason: N/A |
| Ruling Date: March 22, 2024 |
N338539: The tariff classification of women’s blouses from El Salvador and Honduras
| HTS: (1), (2) 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. " (3) 6106.20.2010, 32%, 'Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s." |
| Item: (1) A women’s blouse composed of 60% cotton and 40% polyester knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features, a rib-knit crew neckline, short, hemmed sleeves, contrasting color letters and a contrasting color logo on the front panel, and a straight, hemmed bottom. (2) A women’s blouse composed of 60% cotton and 40% polyester knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, short, hemmed sleeves, a contrasting color screen print design at the outer left sleeve, a contrasting color logo at the left side chest, a contrasting color logo with contrasting color letters at the front and back panels, and a screen print design at the back panel, and a straight, hemmed bottom. (3) A women’s blouse composed of 100% polyester jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The sleeveless loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, a contrasting color logo at the center front panel below the neckline, a contrasting color logo at the center back panel below the neckline, and a straight, hemmed bottom. |
| Reason: The garments are loose-fitting blouses of heading 6106. The garments have characteristics common to blouses, as enumerated in Note 4 to Chapter 61. |
| Ruling Date: March 22, 2024 |
N338806: The tariff classification of liquid hand wash from Canada
| HTS: 3401.30.5000, free, “Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other.” |
| Item: Liquid hand wash. This hand wash is intended for the hospitality industry to be used in hotel rooms by guests. The provided list of ingredients indicates that the hand wash consists of surface-active agents and several other substances for cleaning and providing fragrance to the skin. |
| Reason: N/A |
| Ruling Date: March 25, 2024 |
N338605: The tariff classification of Distearyl Thiodipropionate (CAS No. 693-36-7) and Dilauryl Thiodipropionate (CAS No. 123-28-4) from China
| HTS: 2930.90.9251, 8.7%, Organo-sulfur compounds: Other: Other: Other: Other: Other: Other: Other.” |
| Item: Distearyl thiodipropionate is also known as thiodipropioic acid distearyl ester. Dilauryl thiodipropionate is also known as didodecyl 3,3'-thiodipropionate. Both compounds will be used as antioxidants in plastics. |
| Reason: Note 1(a) to Chapter 38 provides that, with certain exceptions not applicable to the two items under review here, separate chemically defined compounds are not classifiable under any heading of the chapter. As such, they are precluded from classification in heading 3812. |
| Ruling Date: March 25, 2024 |
N338465: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Yogurt-Covered Fruit from Canada
| HTS: 1704.90.3590, 5.6%, “Sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: other.” |
| USMCA: Eligible |
| Item: Five confectionery products. Yogurt Covered Freeze Dried Blueberries are panned in flavored yogurt confectionary coating and finished with polish and confectioners glaze. The product is composed of sugar from Canada (55%), hydrogenated palm kernel oil from the U.S., Malaysia, and India (24%), freeze dried blueberries from Canada, the U.S. or Chile (11%), yogurt powder from Canada (4%), whey powder from the U.S. or Canada (3%), powdered whey protein concentrate from the U.S. or Canada (3%), and less than 0.5% of the following four ingredients: confectioners glaze from Germany, glucose from Canada, soy lecithin from the U.S., Canada, and India, and tapioca dextrin from the U.S. The item is ready to eat in the form imported and will be packed in a 10 kg bulk corrugated cardboard box lined with a polyethylene bag to be repackaged for retail sale. The other products include Yogurt Covered Freeze Dried Raspberries, Yogurt Covered Mango, yogurt covered papaya, and yogurt covered pineapple. |
| Reason: Since the non-originating ingredients are all classified in a heading other than heading 1704, the tariff shift rule is met. Accordingly, the products are eligible for preferential tariff treatment under the USMCA. |
| Ruling Date: March 25, 2024 |
N339029: The tariff classification of a Christmas tree garland from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. |
| Item: An artificial pine cone garland which consists of a polyester fabric rope with 10 plastic pine cones glued at evenly spaced intervals along the rope to form a garland featuring hanging loops on each end. You state that the garland is intended to adorn a Christmas tree. It is marketed and sold exclusively for Christmas. |
| Reason: N/A |
| Ruling Date: March 26, 2024 |
N338960: The tariff classification of Christmas wreaths and garlands from Vietnam
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: Two decorated wreaths, both identified as 24” diameter, battery operated Christmas wreaths with light decoration. Both circular wreaths are made of artificial foliage simulating evergreen branches. The wreaths are composed of polyvinyl chloride (PVC) and polyethylene (PE) and are decorated with permanently attached, battery operated lighting, artificial holly berries and/or pine cones. The wreaths are marketed and sold exclusively as decorations for Christmas. |
| Reason: N/A |
| Date: March 26, 2024 |
N338957: The tariff classification of a men’s knitted jacket from China
| HTS: 6101.30.2010, 9903.88.15, 28.2%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s." |
| Item: A men’s hip-length jacket. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a stand-up collar, raglan sleeves, and zippered pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape. |
| Reason: N/A |
| Ruling Date: March 26, 2024 |
N338933: The tariff classification of the “Sun's Out Spinny Fan” 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 molded plastic, handheld, toy fan. The fan consists of two child-safe soft plastic blades that are actuated by the child pumping a lever located on the handle. The “Sun's Out Spinny Fan,” comes in four colorful motifs in the shape of a donut, ice cream cone, unicorn, and pink flamingo. The nature of the fan will not render it useful as an effective cooling device. The size, construction, marketing, and limited use of the item indicate that the product is a toy principally designed for the amusement of children ages 3 and up. |
| Reason: N/A |
| Ruling Date: March 26, 2024 |