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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N339406: Classification and country of origin determination for a bathmat; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis
| HTS: 5705.00.2030, 3.3%, “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” |
| Country of Origin: (1) Vietnam (2) China |
| Item: A grey bathmat. The bathmat consists of an exposed upper surface of plush polyester knitted fabric of cut pile construction. The knitted fabric is laminated to a layer of foam, approximately 5/8 inch thick, and is backed with a non-skid polyvinyl chloride (PVC) coated polyester fabric. The bathmat is finished along the edges with a knitted binding. In scenario 1, the polyester pile face fabric is formed and dyed in China, along with the PVC coated polyester backing is formed, and the knitted binding fabric is formed. In Vietnam the foam is formed, foam and PVC coated polyester are laminated to face fabric, laminated fabric is cut to size, knitted binding is sewn along the edges, and packaged and exported to the United States. In scenario 2, the polyester face fabric is formed and dyed, the foam is formed, the PVC coated polyester is formed, the knitted binding fabric is formed, and the foam and PVC coated polyester are laminated to face fabric. In Vietnam the laminated fabric is cut to size, the knitted binding is sewn along the edges, and it is packaged and exported to the United States. |
| Reason: (1) In scenario 1, all of the materials undergo the tariff shift in a single country, that is, Vietnam, at which time the face fabric, foam and backing are laminated together and the binding fabric is sewn around the edges. (2) In scenario 2, the knitted binding material is disregarded in accordance with Section 102.13, the de minimis rule. |
| Ruling Date: May 7, 2024 |
N337541: The country of origin of a thermal insulation sheet
| Country of Origin: China |
| Item: The thermal insulation sheet consists of two reconstituted mica sheets. This thermal insulation sheet is designed to be installed between the cells of an electric vehicle (EV) battery, and blocks heat generated by the cells. The aerogel layer provides thermal insulation by trapping air, reducing thermal conductivity, and minimizing temperature fluctuations. Mica has natural electrical and thermal insulating properties and also enhances the structural stability of the sheet. Natural mica is sourced in India and shipped to China, where it is formed into reconstituted mica sheets. The mica sheets are then shipped to South Korea. Meanwhile, aerogel powder is manufactured in South Korea, mixed with glass fibers from South Korea and polyvinyl alcohol from Japan, and processed into a slurry, also in South Korea. The aerogel slurry is applied to the mica sheets; the sheets are then laminated, dried, and cut, producing the final product. |
| Reason: The process of adding the aerogel slurry to the mica components and subsequent lamination, drying, and cutting are not complex operations and do not substantially transform the mica components into a product of South Korean origin. |
| Ruling Date: May 7, 2024 |
N339728: The tariff classification of five dissolvable nonwoven sheets from China
| HTS: (1), (2), (3), (4) 3401.19.0000, 9903.88.15, free + 7.5%, "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; 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; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other. " (5) 3401.11.5000, 9903.88.03, free + 25%, "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; 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; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other." |
| Item: (1) Soluble Care Laundry Detergent Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 30 sheets. (2) Soluble Care Floor Cleaner Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 30 sheets. (3) Soluble Care All Purpose Cleaner Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 10 sheets. (4) Soluble Care Toilet Cleaner Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 40 sheets. (5) Soluble Care Foaming Hand Soap Dissolvable Sheets are water soluble nonwoven sheets, impregnated with soap. This product is packaged for retail sale and contains 10 sheets. |
| Reason: N/A |
| Ruling Date: May 8, 2024 |
N339726: The tariff classification of a Plasma Arc Cutting System Power Supply
| HTS: 8466.93.9885, 4.7%, “Parts and accessories suitable for use solely or principally with the machines of heading 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines…: Other: For machines of headings 8456 to 8461: Other: Other: Other: Other: Other: Other.” |
| Item: The power supply is a constant current DC power source which functions to provide the correct electrical energy to maintain a plasma arc in the terminating consumable cartridge. The power supply filters incoming gas (typically compressed air), regulates its pressure and flow, directs it through the torch and into the consumable cartridge where it ionizes to produce a plasma arc with an articulating workpiece. Reaching temperatures approaching 23,000 degrees Fahrenheit, the plasma arc is capable of cutting metal by melting it and blowing the molten metal away. |
| Reason: N/A |
| Ruling Date: May 8, 2024 |
N339705: The classification of tri-fold mattresses from China
| HTS: 9404.21.0013, 9903.88.03, 3% + 25%, “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: Mattresses: Of cellular rubber or plastics, whether or not covered: Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm.” |
| Item: A tri-fold mattress. It is described as a 4" thick foam mattress comprised of a 1" memory foam top layer and 3" high-density sponge lower layer zipped into a 100% polyester knit cover. For transportation and storage, the Single and Cot mattresses can be folded into thirds and placed in the 100% polyester knit zippered carrying/storage bag with woven straps. For transportation and storage, the Twin, Full, and Queen mattresses can be folded into thirds and bound with two woven straps. |
| Reason: N/A |
| Ruling Date: May 8, 2024 |
N339583: The tariff classification of surface covered plywood panels from China
| HTS: 4412.33.5700, 9903.88.03, 8% + 25%, “Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Other (than Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply).” |
| Item: Multilayer wood panels. The panels are constructed of 5 to 11 layers or plies of eucalyptus (a non-coniferous wood), none of which exceeds 6mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The panels are overlaid on both outer surfaces with a layer of particle board that measures approximately 2mm in thickness. The particle board obscures the grain of the eucalyptus wood beneath it. |
| Reason: N/A |
| Ruling Date: May 8, 2024 |
N339569: The tariff classification of sensor and bralette kits from Canada
| HTS: (2) 6212.10.9020, 16.9%, “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” (1), (3) 9031.80.8085, free, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| Item: (1) The Skiin chest band starter kit, which is a chest band used to hold an electronic device to monitor heart rate, posture, sleep, activity, body temperature, steps, location, and breathing rate. The starter kit is sold as a complete set and includes a chest band, pod, charging dock, wall plug, USB charging cable, wash bag, and an instruction manual. The chest band is unisex, made of 69% nylon, 26% spandex, and 5% other material, and is of knitted construction. The sensors include 3 lead, 3 channel continual electrocardiogram (ECG), textile electrodes (for heart rate and related metrics), and an accelerometer (for activity monitoring including slip and fall detection). To view the data, the user will download the Skiin Connected Life App and connect via a smart device. (2) The Skiin S2 bralette kit, which is a set that includes a bra, a pod, charging dock, wall plug, USB charging cable, and a wash bag. The bra is stated to have sensors embedded in the fabric. The set has been designed to monitor a person’s heartrate, sleep, changes in body temperature, and breathing rate. The bra is knit and constructed of 95% nylon and 5% spandex. The bra is double-layered and feature a v-neckline, adjustable, elasticized shoulder straps, removeable foam cups, an adjustable back closure, and a wide elasticized bottom band with a small pocket in front center to hold the pod. (3) The Skiin electronic accessory kit, which is an electronic device to monitor heart rate, sleep, activity, body temperature, and breathing rate. The accessory kit is sold as a complete set and includes the pod, charging dock, wall plug, and USB charging cable. The device provides the same information and works identically to item one and two but does not include a strap or wearable bra. |
| Reason: N/A |
| Date: May 8, 2024 |
N339551: The tariff classification of molded plastic components from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: Molded plastic parts. These items are unfinished electrical installation boxes made of polyvinyl chloride plastic. Once imported into the United States, they will undergo assembly to make these electrical installation boxes functional using screws and backplates. They will then be packaged for sale within the United States. They lack any internal power connections or electrical components and therefore would be classified according to their constituent material. |
| Reason: The processing steps performed in the United States would be considered simple assembly and would not alter the basic nature of these boxes. |
| Ruling Date: May 8, 2024 |
N339488: The tariff classification of five drawstring pouches from China
| HTS: (1) 4202.92.9100, 9903.88.03, 17.6% + 25%, "other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents)." (2) 4202.92.9700, 9903.88.03, 17.6% + 25%, "other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other." |
| Item: (1) CSP-4 Blue, FP-9 Blue, MFP-6 Beige, STP-6 Black, and SLP-4 Burgundy are drawstring pouches. They are designed to provide storage, protection, portability and organization to their contents. Each pouch has one main compartment and secures with a drawstring closure. CSP-4 Blue, FP-9 Blue, MFP-6 Beige, and STP-6 Black are constructed with an outer surface of 100 percent polyester, which is a man-made textile material. (2) SLP-4 Burgundy is constructed with an outer surface of polyurethane (PU) plastic sheeting. |
| Reason: N/A |
| Ruling Date: May 8, 2024 |
N339353: The Country of Origin of Bacon Wrapped Scallops Medallions
| Country of Origin: Canada |
| Item: Scallops (Argopecten irradians) are harvested in China, frozen, and exported in medallion form to Canada, where the scallops are enrobed in raw bacon. The product will comprise scallop medallions (45%) and bacon (55%). The frozen finished product, which will be shipped to the United States for sale to food distributors for restaurant use, will be packed in plastic bags with a net weight of 2 pounds. |
| Reason: N/A |
| Ruling Date: May 8, 2024 |