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:
N338844: Classification, country of origin and marking determination for a bed sheet set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
| HTS: (1) 6302.31.9010, 6.7%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Pillowcases, other than bolster cases.” (2) 6302.31.9020, 6.7%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped: Sheets.” |
| Country of Origin: Pakistan |
| Marking: "Product of Pakistan, Cut and Sewn in China" is acceptable. |
| Item: The sheet set consists of (2) a flat sheet, (2) a fitted sheet and (1) 2 pillow cases. Each item in the set is made from a 100% white fabric that is neither printed nor napped. The fabric undergoes desizing, scouring, singeing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing and shrinking. The open end of the pillowcases and the top edge of the flat sheet are finished with approximately a 4-inch wide self-hem. A small decorative sewing stitch is used to secure the top hem of the flat sheet and the hem around the opening of the pillowcase. This stitching is the only stitching that holds the hem. For tariff purposes, the stitching is not considered embroidery. Additionally, there is no lace, edging, trimming, piping or applique work. In Pakistan, the cotton greige fabric is woven and sent to China. In China the woven fabric is dyed, fabric finishing operations are performed and cut and sewn into sheets and pillowcases. The finished good is packaged and shipped to the United States. |
| Reason: (Country of Origin) Subheading 6302.31, is not included in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, as the fabric comprising the sheets and pillowcases is formed in a single country, that is, Pakistan, country of origin is conferred in Pakistan. |
| Ruling Date: March 26, 2024 |
N338832: The tariff classification of “Zuru’s Smashers Horror House” activity kit 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 “Zuru Smashers Horror House” dig and build activity kit. The product includes 12 play toys, including a coffin, a shovel, a mummy, a monster, a hand bone, and a load of sand and a packet of slime. The monster figure that is included comes with arms, legs, head, torso, tail, and club, all detached and is easily attachable by snapping the pieces together. The monster is one in a series of collectables in the Horror House motif. The objective of this kit is to “smash” open the coffin, dissect the mummy, dig out the monster body parts, and have fun assembling them over and over. Also included is a lithographically printed collector’s card, an instruction sheet and a collector’s guide. |
| Reason: The activity kit is principally designed for the amusement of children ages 3 years of age and older. |
| Ruling Date: March 26, 2024 |
N338927: The tariff classification of a multi-compartment storage bin from China
| HTS: 9403.20.0086, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” |
| Item: The 40 Compartment Storage Bin. It is a rectangular carbon steel storage unit consisting of 40 compartments. It will be used to hold inventory or other small tools and accessories. The article is made in China. |
| Reason: The storage bin is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. |
| Ruling Date: March 26, 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 |
N338808: The tariff classification of Skewered Fried Shrimp and Vegetables from Vietnam
| HTS: 1605.21.1020, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Frozen, imported in accordance with Statistical Note1 to this chapter: Breaded.” |
| Item: Trader Joe’s Chao Tom Savory & Sweet Skewered Fried Shrimp and Vegetables. The product consists of shrimp, sugar cane, water chestnut, green bean, tapioca starch, corn starch, lemongrass, spring onion, sugar, water, ginger, garlic, red chili, salt, sesame oil, fully refined soybean oil, acidity regulators, black pepper, and sodium bicarbonate. The frozen product must be fully cooked prior to consumption. |
| Reason: N/A |
| Ruling Date: March 26, 2024 |
N338630: The tariff classification of a women’s knit blouse and top from China
| HTS: (1) 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s."(2) 6114.30.1020, 28.2%, “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s.” |
| Item: (1) A women’s blouse. The loose-fitting garment extends from the shoulders to below the waist and features a mock turtleneck collar, long hemmed sleeves, and a hemmed bottom. (2) A women’s top. The garment features a crew neckline, long, hemmed sleeves with thumbholes in each cuff, an open V measuring approximately 9 inches in length at the bottom back of the garment and a hemmed bottom with side seam slits. The garment extends from the shoulders to above the waistline in the rear and below the waistline in front and sides. |
| Reason: N/A |
| Ruling Date: March 26, 2024 |
N338624: The tariff classification of inspection scope systems from China
| HTS: (1) 8525.89.4000, 9903.88.15, free + 7.5%, Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Other: Digital still image video cameras.” (2) 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, including apparatus for communication in a wired or wireless network …: Other apparatus for transmission or reception of voice, images or other data …: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
| Item: (1) The BK7000 video inspection scope, which is a high-definition borescope with a 5.5 mm dual imager. The BK7000 video inspection scope consists of a camera imager with a five-inch LCD capacitive touch screen. This video inspection scope captures and records still and video images of hard-to-reach interior structures. (2) The BK7000 HDLE wireless handle, an accessory used with the BK7000 video inspection scope. This module, which contains a rechargeable lithium battery, connects to the 5.5mm imager with camera and transmits a video stream via Wi-Fi to the paired video inspection scope’s screen. This wireless handle can also control the connected camera. It is our opinion that the principal function of the handle is performed by the image/video transmission. |
| Reason: The main function of this handle is to transmits video to the display unit. The BK7000 video inspection scope imparts the essential character of the set. |
| Ruling Date: March 26, 2024 |
N338604: The tariff classification of bamboo boards from China
| HTS: (1), (3) 4421.91.9880, 9903.88.03, 3.3% + 25%, "Other articles of wood: Other: Of bamboo: Other: Other: Other." (2) 4418.91.9195, 9903.88.03, 3.2% + 25%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Of bamboo: Other: Other: Other." |
| Item: (1) Dimensional lumber boards made from strand bamboo. The boards are rectangular and planed. The corners are slightly rounded, most likely during the planning process. (2) Bamboo siding boards. The boards are continuously shaped along their edges and ends. The ends are shaped with a rounded tongue and groove profile, and the edges are shaped with a rabbet on one edge and an inverted rabbet with a kerf on the opposite edge. The boards are applied to the exterior sides of a building. (3) Bamboo decking boards. The boards are continuously shaped with either a groove on one edge or both edges. Hidden fasteners are inserted into the grooves for installation. One style has 8 continuously shaped rounded grooves along the back of the decking boards. The boards are used in the construction of outdoor decking surfaces. |
| Reason: N/A |
| Date: March 26, 2024 |
N338493: The tariff classification of Mini Shrimp Bao Buns from Vietnam
| HTS: 1605.21.1020, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns,: Other: Frozen, imported in accordance with Statistical Note1 to this chapter: Breaded.” |
| Item: Trader Joe’s® Mini Shrimp Bao Buns. The product comprises shrimp, wheat flour, water, corn starch, tapioca starch, sugar, spring onion, fully refined soybean oil, lemongrass, shallot, red chili, garlic, yeast, salt, raising agents, paprika powder, black pepper, and acid regulators. |
| Reason: N/A |
| Ruling Date: March 26, 2024 |
N339058: The tariff classification of a men’s woven jacket from Vietnam
| HTS: 6201.40.7511, 27.7%, “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s.” |
| Item: A men’s windbreaker-type jacket. The garment features a partial opening with a zipper closure that extends to the base of a scuba-type hood, raglan sleeves with hook and loop closures, a kangaroo front pocket, and a hemmed bottom. Elastic cords fitted with locks are inserted into the hood and hem casing. |
| Reason: N/A |
| Ruling Date: March 27, 2024 |
N338996: The tariff classification of a sponge and brush kitchen organizer with refillable soap pump set from China
| HTS: 8424.89.9000, 9903.88.02, 1.8% + 25%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” |
| Item: A sponge and brush kitchen organizer with refillable soap pump set. The first item in the set is a styrene acrylonitrile resin organizer with two compartments for kitchen or bathroom items such as sponges, brushes, dishwashing tools, toothbrushes, toothpaste, etc. The device has a hexagon pattern along the bottom to provide drainage and airflow for drying. The second item in the set is a manual soap pump dispenser. In operation, the user will press the top of the pump as many times as needed to draw out the desired amount of liquid from the dispenser and into the user’s hand. The third item in the set is a polypropylene base to hold the pump and organizer while also catching the drainage from the organizer. The set measures 6.25 inches long by 3.25 inches wide by 8.25 inches high. The soap pump dispenser makes up 45% of the value of the set, while the organizer is 25%, and the base is 7%. The remaining costs are packaging and other expenses. |
| Reason: The item is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. The essential character of the sponge and brush kitchen organizer with refillable soap pump set is imparted by the refillable soap pump. |
| Ruling Date: March 27, 2024 |