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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Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N338792: The tariff classification of women’s garments from Vietnam
| HTS: (1) 6206.40.3033, 26.9%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s: Designed for use in hospitals, clinics, laboratories or contaminated areas." (2) 6211.43.1088, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Other." |
| Item: (1) A woman’s top. The garment features a pointed collar, short hemmed sleeves, a hemmed bottom, a left chest pocket, and a full front opening secured by five button closures. (2) A woman’s upper body garment. The jacket features a round neckline, long hemmed sleeves, a full front opening secured by a zipper closure, unsecured pockets at the waist, and a hemmed bottom. The jacket extends from the shoulders to the hip area. |
| Reason: N/A |
| Ruling Date: April 3, 2024 |
N338713: The country of origin of an angle valve
| Country of Origin: Thailand |
| Item: An angle valve. The angle valve is described as a 1/4 turn valve with compression. The valve body is threaded to be used as a connection between household water devices, plumbing equipment, and plumbing supplies. The valve body of the angle valve is forged, cut, and machined in Thailand from a brass rod. The valve body is subject to a chrome plating process in China and then returned to Thailand for final assembly. The final assembly of the valve occurs in Thailand using a Thai valve body, a Thai bonnet, and components that are manufactured in China: a brass stem, two brass rings, a brass ball, two sealing washers, a plastic handle, and a stainless steel screw. The Thai bonnet, and Chinese ring, ball, and sealing washers are inserted into the valve body using a machine. The handle is manually situated on top of the valve body and a brass ring and Thai brass nut are screwed onto the bonnet. The second brass ring and Thai brass nut are screwed onto the valve body. The finished valve is then packaged. |
| Reason: The assembly processes of the subject valve primarily consist of inserting and screwing components to each other, the processes do not constitute a substantial transformation. |
| Ruling Date: April 3, 2024 |
N338705: The tariff classification of a seat from China
| HTS: 9401.61.6011, 9903.88.03, free + 25%, "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with wooden frames: Upholstered: Other: Other household." |
| Item: The “Pop-Up Sofa,” is an upholstered seat constructed of a solid wood frame. Seating is provided for one or more individuals. The seat can pop up, thereby creating seating space as an extended lounger. |
| Reason: N/A |
| Ruling Date: April 3, 2024 |
N338650: The tariff classification of MicroFridge appliances from China
| HTS: (1) 8418.10.0010, 9903.88.03, free + 25%, "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof: Compression type: Having a refrigerated volume of 269 liters and over but under 382 liters." (2) 8418.10.0030, 9903.88.03, free + 25% "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof: Compression type: Having a refrigerated volume of 269 liters and over but under 382 liters." (3) 8418.21.0010, 9903.88.03, free + 25%, "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: Refrigerators, household type: Compression type: Having a refrigerated volume of under 184 liters." |
| Item: A MicroFridge, a tiered appliance that will be imported as an unassembled refrigerator and a microwave oven. The microwaves are available in black or white, and feature a built-in smoke detector, a USB plug, and a SafePlug power system from which the refrigerator receives power. The refrigerators, which are also available in black or white, feature a single or double door, in which one door is a closure for the freezer section. Once the microwaves and refrigerators are imported, the microwaves are mounted onto the refrigerators using the designated bracket. The three respective components will be imported in three separate boxes labeled Box 1, 2 and 3 of 3 that will be housed in a container that accommodates a corresponding number of microwaves, fridges and mounting brackets. The MicroFridge is marketed to assisted living residences, colleges, universities, offices, etc. (1) MicroFridge with a separate door for the freezer that has refrigerated volume of under 184 liters. (2) MicroFridge with a separate door for the freezer that has refrigerated volume of 269 liters but under 382 liters. (3) MicroFridge with a single door that features a refrigerated volume of under 184 liters. |
| Reason: The combination appliance is a composite machine classified by its principal function, which is the function of the refrigerator. |
| Ruling Date: April 3, 2024 |
N339139: The tariff classification of silver jewelry from Thailand
| HTS: (1), (2), (3), (4) 7113.11.5000, 5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other.” |
| Item: (1) A sterling silver ring with a treated freshwater cultured pearl. (2) A set of sterling silver hoop earrings, each with one treated freshwater cultured pearl. (3) A sterling silver ear cuff with a treated freshwater cultured pearl. (4) A set of treated freshwater cultured pearl earrings, each on a sterling silver post with a sterling silver butterfly earring back. |
| Reason: N/A |
| Ruling Date: April 4, 2024 |
N339134: The tariff classification of a “Snoopy” plush toy 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: The polyester plush toy is a full-bodied representation of the beagle character measuring 9” tall by 4” wide with a cartoon shaped head, 4” floppy ears, and a tail. The arms are an embroidered design sewn on the body. Snoopy’s body is white with black eyes, ears, nose, and tail. Although the item is described as a “Hugger Pillow,” it is principally designed for the amusement of children 3 years of age and older. |
| Reason: N/A |
| Ruling Date: April 4, 2024 |
N339132: The tariff classification of a parking management terminal from Mexico
| HTS: 8470.50.0020, free, “…Cash registers: Point-of-sale terminals.” |
| Item: A parking management terminal. It is an electronic terminal designed to enhance parking fee collection by managing operations like rate changes, credit card payments, eParking reservations, and electronic validations in real-time via phone or browser. The product can be configured to be an entry, exit, or a pay-on-foot, pay-and-display, or pay-by-kiosk machine. The product can wirelessly activate parking gate systems, although it will not be imported with any parking gates |
| Reason: N/A |
| Date: April 4, 2024 |
N339121: The tariff classification of a height-adjustable plastic leg from China
| HTS: 9403.99.4080, 9903.88.03, free + 25%, “Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other: Other.” |
| Item: A height-adjustable plastic leg that will be used in the manufacture of kitchen cabinets. The part is made of non-reinforced, non-laminated PVC plastic. The leg will be sold to a kitchen cabinet manufacturer and is made in China. |
| Reason: N/A |
| Ruling Date: April 4, 2024 |
N339054: The tariff classification of footwear from China
| HTS: (1), (2), (3) 6404.19.9030, 9903.88.15, 9% + 7.5%, “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Men’s or boys’.” |
| Item: (1) A closed toe/closed heel, men’s, slip-on, casual shoe that does not cover the ankle. Sewn in elastic gore, on either side of the vamp, facilitates the “putting on” and removal of the shoe. The shoe is considered to have a foxing-like band. (2) A closed toe/closed heel, men’s, casual shoe. The shoe does not cover the ankle. The external surface area of the upper is 85% textile material with a balance of suede. The 100% rubber outer sole overlaps the upper material by more than 1/4 inch for more than 40% of the perimeter of the shoe. The shoe is considered to have a foxing-like band. The toggle lace system is utilized as a means of closure. (3) A closed toe/closed heel, men’s, casual shoe. The shoe does not cover the ankle. The external surface area of the upper is 90% textile material with the balance of suede. The footwear has a textile strap that is sewn on either side of the foot, over the vamp. It covers an opening in the upper on the lateral side. It is secured with a metal buckle as a means of closure. The outer sole is 100% rubber. |
| Reason: N/A |
| Ruling Date: April 4, 2024 |
N338764: The tariff classification of Dabigatran Etexilate Mesylate Capsules in dosage form, from India
| HTS: 3004.90.9221, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Cardiovascular medicaments: Other.” |
| Item: Dabigatran Etexilate Mesylate is an oral anticoagulant in a class of medications called direct thrombin inhibitors. It is indicated to reduce the risk of stroke and systemic embolism in patients with non-valvular atrial fibrillation. |
| Reason: N/A |
| Ruling Date: March 29, 2024 |