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:
N340116: The tariff classification of a Naughty Noodle from China
| HTS: 9019.10.2030, free, “Mechano-therapy appliances; massage apparatus…parts and accessories thereof: Massage apparatus: Electrically operated: Battery powered: Other.” |
| Item: A cylindrical, flexible, vibrating pool float. It is composed of a hollow outer NBR (nitrile-butadiene rubber) layer, a solid inner NBR core embedded with two vibrating motors powered by a rechargeable lithium-ion battery, and a control unit (a cap) at one end containing a USB charging port and on/off vibration intensity control buttons. A charging cable is also included in the retail package. The Naughty Noodle is said to promote relaxation while maintaining buoyancy in the pool and is capable of massaging various areas of the body both in and out of the water. |
| Reason: The essential character of the Naughty Noodle is imparted by the massaging component. |
| Ruling Date: June 6, 2024 |
N340075: The classification and country of origin of a wall mounted wine rack kit with optional vinyl skin
| HTS: 8302.50.0000, free, “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” |
| Item: A 6 Foot Curved VINdustry wine peg and panel kit with a vinyl skin option. This item consists of a curved MDF back panel with predrilled holes for mounting to a wall, a 3mm thick acrylic face panel that mounts on top of the MDF panel, aluminum pegs that screw into the panel, and small hardware pieces that affix the pegs to the panel. It comes in three different peg options, Single Deep Pegs, Double Deep Pegs and Triple Deep Pegs for different wine bottle capacity. This kit is also available with a vinyl skin option. In that option, the vinyl skin will be affixed to the acrylic panel in Canada and functions to provide decorative appeal. The components in the kit are intended to assemble into a wall mounted rack designed to hold wine bottles. |
| Reason: The aluminum pegs provide the function of holding wine bottles and predominate by value over the MDF panel, acrylic panel, hardware, and vinyl skin, and therefore provide the essential character of this article. |
| Ruling Date: June 6, 2024 |
N340071: The classification of five models of bedsore (decubitus ulcer) mattresses from Mexico
| HTS: 9404.29.9087, 6%, “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 other materials: Other: Other: Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm.” |
| Item: Five mattresses designed for wound care and the prevention and treatment of decubitus ulcers (bedsores). They are used primarily in hospitals, skilled nursing homes and long-term care facilities but may also be prescribed for home use. The five mattresses are made with, among other materials, air bladders, zippers, fasteners, valves, tubing, plastic connectors, and foam. |
| Reason: The heading 9404 provision “mattresses” is decidedly more specific than heading 9019 provision “parts of massage apparatus.” |
| Ruling Date: June 6, 2024 |
N340545: The tariff classification of two garlands from China and one from India
| HTS: (1) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” (2) 9505.10.1500, free, “Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” (3) 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: (1) Ghost Garland. The garland features eight small stuffed textile ghost decorations affixed along a thin string. The garland string has hanging loops at both ends. The white ghost decorations each have black eyes and a mouth. The decoration is entirely made of polyester. The item is made in China and will be marketed and sold exclusively as a Halloween decoration. (2) Wood Bead and Bronze Metal Bell Garland. The garland has beige wooden beads of ascending and descending sizes threaded onto a jute rope, interspersed with ten small bronze bell shapes made of iron. The decoration is primarily made of pinewood and has a hanging loop at each end. The item is made in China and will be marketed and sold exclusively as a Christmas tree garland as part of the St. Nicholas Square holiday set. (3) Felted Wool Jingle Bell Garland. The garland comes with a polyester rope threaded with sequences of two white woolen beads and four red woolen red beads interspersed with three small golden jingle bell shapes attached. The decoration is primarily made of felt wool and has a hanging loop on either end. The item is made in India and will be marketed and sold exclusively as a Christmas tree garland as part of the St. Nicholas Square holiday set. |
| Reason: N/A |
| Ruling Date: June 7, 2024 |
N340443: The tariff classification of nonalloy steel coils from Mexico
| HTS: 7210.49.0091, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized. |
| Reason: N/A |
| Ruling Date: June 7, 2024 |
N340319: The tariff classification of aftermarket mobility scooter service parts from China
| HTS: (1) 8714.20.0000, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disabled persons” (2) 8507.20.8041, 9903.88.03, 3.5% + 25%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other lead-acid storage batteries: Other: Other: 12 V batteries.” (3) 8537.10.9170, 9903.88.03, 2.7% + 25%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. (4) 8504.40.9530, 9903.88.03, free + 25%, “electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters other: rectifying and rectifying apparatus: power supplies: With a power output exceeding 150 W but not exceeding 500 W.” (5) 8544.30.0000, 9903.88.01, 5% + 25%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships.” |
| Item: (1) A replacement seat for the Golden Avenger. The seat includes a steel base. It also includes the right steel armrest and the left steel armrest. The foam armrest pads are encased with a vinyl covering and are used on both the left and steel armrests. The seat is specifically designed for the Golden Avenger mobility scooter and would not fit another model. The seat assembly is mainly purchased through medical supply and medical equipment distributors. (2) A sealed lead-acid rechargeable battery, which has a nominal voltage of 12 V and a nominal capacity of 22 Ah. While used to power the Golden Avenger scooter, the battery is not exclusive to scooters and can also be used in a wide range of applications. (3) The Circuit Board Dashboard, which is a printed circuit board assembly having four relays, various electronic components, such as resistors, capacitors, integrated circuits, and more. This printed circuit board assembly plugs directly into the dashboard by ribbon cables and functions to control the operation of dashboard features. (4) The Battery Charger, which is a freestanding enclosure having charge and power indicators on the top, an input power cord, an output cord, and a charging unit base. The Battery Charger plugs into the scooter dashboard via a three-pin XLR male connector. (5) A wire harness specifically designed for use with the Golden Avenger Mobility Scooter. The harness is composed of various insulated electrical wires bundled together into a set and affixed with connectors and terminals at the ends. The harness is used to connect various electrical components within the scooter including the motor, the SD module, PCB, and instrument panel. |
| Reason: N/A |
| Ruling Date: June 7, 2024 |
N340294: The tariff classification of a woman’s blouse from China
| HTS: 6206.90.0040, 9903.88.15, 6.7% + 7.5%, “Women’s or girls’ blouses, shirts and shirt-blouses: Of other textile materials: Other.” |
| Item: A woman’s upper body garment. The pullover style blouse features a pointed collar, a partial front opening secured by five button closures, long sleeves with button cuffs, side slits, and a hemmed bottom. |
| Reason: CBP considers this garment to be casual wear, which is more specifically provided for under heading 6206. |
| Date: June 7, 2024 |
N340202: The country of origin of an electric range from Vietnam
| Country of Origin: Vietnam |
| Item: A standard electric range with four cooktop burners and a 30-liter capacity oven. The burners will be operated by four corresponding control knobs and the oven by a control panel. This range would be assembled in Vietnam from components sourced from China and Vietnam, with the bulk of the parts to construct the range being sourced from China. |
| Reason: The Chinese components underwent enough of a change to afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. |
| Ruling Date: June 7, 2024 |
N340147: The tariff classification of a bottle bag from Cambodia
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." |
| Item: A bottle bag. The bag is shaped and fitted to contain one bottle. It provides storage, protection, organization, and portability to one bottle. The article features a drawstring closure at the top and one adjustable shoulder strap. The front features one zippered pocket. |
| Reason: N/A |
| Ruling Date: June 7, 2024 |
N340047: The country of origin of an automated guided vehicle
| Country of Origin: South Korea |
| Item: An automated guided vehicle used in battery manufacturing facilities to load, transport, and unload reels of material placed on a support stand. The stand sits atop a dock with an opening that runs along its length and the automated guided vehicle is designed so that its entire chassis can be aligned and parked underneath the dock. Once aligned, the vehicle raises its lifting mechanism between the opening to lift the stand and its materials, which it then transports to the appropriate destination. The components used to assemble the JAS-Reel-1000kg are sourced from Germany, China, Korea, Japan, Malaysia, Taiwan, and India. Final assembly of the vehicle occurs in Korea using two main subassemblies, identified in your submission as a drive frame assembly and a handling frame assembly. |
| Reason: The sum of the final assembly and the preassembly of core components in Korea constitutes a substantial transformation. |
| Ruling Date: June 7, 2024 |