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.
N340510: The tariff classification of the Samsung Galaxy Smart Ring from Korea
| HTS: 9031.80.8085, free, “Measuring and 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: The Samsung Galaxy Smart Ring is a ring-shaped, Bluetooth-enabled, wearable smart device for tracking and monitoring health, fitness, and sleep-related information. The device measures and analyzes comprehensive biological data including heart rate and oxygen saturation using a Photoplethysmography ‘PPG’ Sensor, and menstrual cycle and skin temperature. It also detects vibration, inclination, and movement to measure steps and sleep monitoring of the user when wearing the Ring. As the device does not incorporate a display, the acquired data points are viewed in the Samsung Health application on a paired device, e.g., smartphone or tablet, when connected through the Galaxy Wearable App. The paired device also receives location information from the Ring through the ‘Map’ app, however, it is not able to actively receive notifications or other data from the paired device. |
| Reason: The communication ability in heading 8517, Harmonized Tariff Schedule of the U.S., and tracking of the heart rate and steps in heading 9029 merits equal consideration to the accelerometer in heading 9031. Therefore, classification will be determined based on the competing heading that occurs last in numerical order. |
| Ruling Date: June 10, 2024 |
N340075: The classification and country of origin of a wall mounted wine rack kit with optional vinyl skin
| HTS: 4420.90.8000, 3.2%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” |
| Item: The “Now Playing Vinyl Record Stand,” is a wooden stand designed to hold and display the jacket of a vinyl record album while the record is being played on a separate turntable. A strip of wood along the back helps to support the jacket in an upright position for display. The front features the words “NOW PLAYING” in cut-out letters that are backlit by LED lights inside the box. The battery-operated lights can be set to flash, strobe, cycle, or fade and can be operated by the accompanying remote control. The display stand can be set on a flat surface, such as a table, or be mounted to a wall using the keyhole hangers on its back. |
| Reason: N/A |
| Ruling Date: June 6, 2024 |
N340302: The tariff classification of the WL-100-RGPlex from China
| HTS: 9027.50.4060, 9903.88.01, free + 25%, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Other.” |
| Item: The WL-100-RGPlex microplate reader, which is a fast, compact, flow-base microspheres reader. It can complete up to 100 multiplex analyses in a single well. The WL-100-RGPlex uses a semiconductor laser illumination to analyze the samples. Using a WL-100-RGPlex instrument, beads are excited by one laser to determine the bead region and corresponding assigned analyte. Another laser determines the magnitude of the reporter signal, which is proportional to the amount of analyte bound. Multiple readings are taken at each beam region ensuring robust detection. The WL-100-RGPlex assays use a set of fluorescent magnetic beads where each bead falls in a unique spot on the fluorescent spectrum. The magnetic beads are coated with capture antibody targeted to the analyte of interest. The WL-100-RGPlex is used for oncology research, neurological diseases, cardiovascular diseases, drug development and pharmacokinetics, vaccine development and evaluation, analysis of autoimmune diseases, monitoring of transplant rejection, diagnosis of infectious diseases, hematology, and allergy and food intolerance tests. The importation includes the WL-100-RGPlex instrument, a sheath/waste/rinse bottle package, and a shipping test report (hardcopy). |
| Reason: N/A |
| Ruling Date: June 10, 2024 |
N340280: The tariff classification of dresses from Indonesia
| HTS: (1) 6111.30.5070, 16%, “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” (2) 6104.43.2020, 16%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” |
| Item: A girl’s dress composed of an outer layer of 100 percent polyester knit mesh fabric and an inner layer of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless dress extends from the shoulders to below the knee and features self-fabric ruffles that extend from the waist over the shoulder to the back of the waist, a ruffle around the neckline, and a button closure in the back of the neck. The skirt portion has three tiers made of polyester mesh fabric that fall past the cotton lining. In a subsequent correspondence, you state that the dress will be imported in sizes (1) 12-24 months and (2) 2T-7. A girl’s dress composed of an outer layer of 100 percent polyester knit mesh fabric and an inner layer of 60 percent cotton and 40 percent polyester jersey knit fabric. The sleeveless dress features an open neckline straight across the chest area and shoulder straps of approximately 1.5 inches. The skirt portion falls to the mid-thigh and has two layers of the mesh knit fabric. In a subsequent correspondence, you state that the dress will be imported in sizes (1) 12-24 months and (2) 2T-7. |
| Reason: The essential character is imparted by the polyester knit fabric outer layer that covers the entire garment. |
| Ruling Date: June 10, 2024 |
N340187: The country of origin of a smart thermostat
| Country of Origin: Philippines |
| Item: The Mysa Smart Thermostat for baseboard heating, convector, fan-forced convector, and radiant ceiling heating. The smart thermostat is designed to be paired with a smart phone, which allows the user to adjust the setpoint temperature and schedule automatic temperature adjustments. The thermostat has an LED display and mechanical buttons to control the device. The unit can be imported individually or in a value pack of two units. The units are imported with a biodegradable bag with three wire nuts and two screws, a welcome and wiring guide, giftbox sleeve, and support tray. Manufacturing of the product occurs completely in the Philippines, transforming individual components into a packaged smart thermostat ready for consumer use. The product uses Chinese components. |
| Reason: This is a new and different article of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: June 10, 2024 |
N340133: The tariff classification of footwear from Pakistan
| HTS: 6405.20.3060, 7.5%, "other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women." |
| Item: The “Red Wing Cotton Overshoes” are closed-toe, closed-heel, below-the-ankle, overshoes. The unisex overshoes are large enough to fit over any size shoe and have sewn-in elastic at the topline. The footwear’s intended use is to prevent the tracking of mud or dirt by a workman when entering a home. The external surface area of the uppers consists of 100 percent cotton textile material. The separately attached outer soles are comprised of polyester textile material with rubber/plastic traction nubs. The F.O.B. value is $1.50 per pair. |
| Reason: N/A |
| Ruling Date: June 10, 2024 |
N340316: A country of origin determination on paper tray covers
| HTS: 4818.90.0080, free, “…handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other: Other.” |
| Item: The finished goods to be imported are rectangular paper tray covers used to line trays in medical settings to help prevent cross-contamination and water seepage into equipment and tray surfaces. |
| Reason: N/A |
| Date: June 11, 2024 |
N340241: The tariff classification of plastic automotive body trim pieces from China
| HTS: 3926.30.5000, 9903.88.15, 5.3% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: There are two components under consideration. The first is listed as model name “Garnish ASSY-FR DR FRAME, LH embossing” and part number 82250CW000. The second is listed as model name “Garnish ASSY-FR DR FRAME, LH high gloss” and part number 82250CW010. The only difference between the two is the first has an embossed finish and the second has a high-gloss treatment. They are both made of plastic and feature clips on the interior along with double-sided adhesive to attach it to the surface of the B-pillar on the front door frame of the vehicle body. It is intended to enhance the exterior appearance of the vehicle. It also serves to fill the gaps between the vehicle body and the windows. We agree that they would be considered plastic fittings for coachwork. |
| Reason: N/A |
| Ruling Date: June 11, 2024 |
N340172: The tariff classification of a Coffee Lid and Mouthwash Pod from China
| HTS: (1) 3923.50.0000, 9903.88.03, 5.3% + 25%, “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures.” (2) 3306.90.0000, 9903.88.03, free + 25%, “Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages: Other.” |
| Item: A (1) Coffee Lid with a (2) Mouthwash Pod. The lid is made of plastic and contains a well that accommodates a single-use mouthwash pod. You indicate that both items are combined into one product and will be imported together and sold to coffee shops in the United States. |
| Reason: Although the coffee lid and mouthwash pod will be imported as one product, each component functions independently. |
| Ruling Date: June 11, 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 |