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:
N340293: The tariff classification of a cigar case from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The “Gordo 665” cigar holder. The body of the case is made wholly of injection-molded polycarbonate plastic and the top features two O-rings. The interior is specially molded to hold two cigars, which fit entirely within the case and are protected from all sides. The cover is made of aluminum and is designed to create a vacuum tight seal when slid down over the case. This seal is intended to prevent the internal atmosphere from losing or gaining humidity and to better protect the cigars. The cover is molded/milled to fit precisely over the case and features an “escape hole” on each side of the cover that allows the internal volume of air to escape as the case is being closed. |
| Reason: N/A |
| Ruling Date: June 13, 2024 |
N340225: The tariff classification and country of origin of frozen squid
| Country of Origin: The squid is a product of Vanuatu. |
| HTS: 0307.43.0029, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process: Cuttlefish and squid: Frozen: Squid: Other: Other.” |
| Item: Whole, uncleaned, and frozen squid with scientific name Illex Argentinus of Vanuatu origin will be shipped to China. In China, the squid will be thawed, separated into tubes, tentacles, skins, and wings, eviscerated to eliminate innards, cleaned, cut into rings, packed in various combinations, frozen, and shipped for import to the United States. |
| Reason: The article is not substantially transformed due to processing that is performed in China. |
| Ruling Date: June 13, 2024 |
N340734: The tariff classification of a tote bag from China
| HTS: 4202.92.3131, 9903.88.03, 17.6% + 25%, “travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers.” |
| Item: A tote bag constructed of man-made textile material. The outer surface constituent material is the textile. The bag is of a durable construction and suitable for repetitive use. It is designed and sized to contain the larger personal effects associated with travel such as books, clothing, groceries or other sundry articles. |
| Reason: N/A |
| Ruling Date: June 14, 2024 |
N340682: The tariff classification of a tech sleeve from India
| HTS: 4202.92.9700, 17.6%, "other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other." |
| Item: A “large envelope tech sleeve.” The article is akin to the cases and containers commonly referred to as laptop sleeves. It is designed to provide storage, protection, and portability to a laptop or tablet device. It could also be used for other similarly sized articles. The article features a front flap and a button loop closure. The interior is padded and has a textile lining. |
| Reason: N/A |
| Ruling Date: June 14, 2024 |
N340656: The tariff classification of a book from China
| HTS: 4901.99.0093, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).” |
| Item: The “Bushcraft 101 Fieldlog.” The book is softcover, bound, and contains 256 pages. Half the pages are devoted to checklists for planning your camping or hiking trip. The checklists include Duration (loop, out & back, day trip, overnight, etc.), Gear (compass, lighter, tarp, blanket, rope, etc.), Shelter (tent, lean-to, tarp, wedge, etc.), and Pack (type). These pages also include lines for recording date, location, and route information. The facing pages are reserved for recording specific observations on your trip. Captions by blank lines prompt the user to fill in “Observations,” such as Campsite Activity (Built, Trapped, Hunted/Fished), Wildlife, Geology, Trees and other Flora, and River/ Lakes. An area on the right side of the page is blank for recording “General Field Notes.” |
| Reason: In this case the checklist pages and recordation pages are of equal number and importance. Relying on GRI 3(c) is appropriate. |
| Ruling Date: June 14, 2024 |
N340640: The tariff classification of 1993 Subaru Sambar (Kei Truck) from Japan
| HTS: 8704.31.0120, 25%, “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. |
| Item: The Subaru Samar is equipped with a 660 cubic centimeter, 4-cylinder engine, measures 129.7 inches in length, 54.9 inches in width, 68.9 inches in height and has a Gross Vehicle Weight (GVW) of approximately 2,500 lbs. The Sambar is equipped with a open cargo area with drop-down tailgate and enclosed passenger cabin. |
| Reason: N/A |
| Ruling Date: June 14, 2024 |
N340494: The tariff classification of a decorative metal lantern from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Item: A decorative metal lantern. The lantern is made of iron rods with a rectangular base. The iron rods are shaped into an archway with a circular ring on top. The rectangular base is a flat surface without any slot or holder to secure a candle or light source. The lantern is suitable for hanging or for standing on a flat surface. |
| Reason: N/A |
| Ruling Date: June 14, 2024 |
N340295: The country of origin of an automated guided vehicle
| Country of Origin: South Korea |
| Item: The JAS-Reel Direct-500kg is an automated guided vehicle used to load, unload, and transport floating reels of material that are used during battery manufacturing. The vehicle navigates autonomously throughout a manufacturing facility and is described as having a tower-like body with specialized docking shafts extending from the front and rear of its body. A reel of material is loaded onto the docking shaft and transported to a docking machine. The docking shaft slides the reel onto a matching shaft located on the docking machine. The components used to assemble the JAS-Reel Direct-500kg are sourced from China, Germany, India, Japan, Korea, Malaysia, Singapore, and Taiwan. 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 14, 2024 |
N340269: The tariff classification of men’s and women’s garments from Vietnam
| HTS: (1) 6101.30.2010, 28.2%," men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s." (2) 6102.30.2010, 28.2%, "women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other Women’s." (3) 6211.30.9058, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6201." (4) 6211.43.1078, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202." |
| Item: (1) A men’s jacket. The garment features a full front opening with a two-way zipper closure that extends to the top of a stand-up collar, raglan sleeves with ribbed knit cuffs, and a ribbed knit bottom. The garment also contains pockets below the waist and three interior pockets. (2) A women’s pullover constructed from knit and woven fabric components. Just over half of the front panel, back panel, and sleeves are constructed from 100% polyester Sherpa fleece knit fabric. The balance of the body and sleeves is constructed from 95% polyester, 5% spandex woven fabric. The outer shell of the hood is constructed from the polyester knit Sherpa fabric and is lined with the polyester spandex woven fabric. The 100% polyester Sherpa fleece knit fabric imparts the essential character. A half-zip opening that extends to the base of the hood, long sleeves hemmed with elastic binding tape, a kangaroo pocket, a zippered chest pocket, and a hemmed bottom. The hemmed bottom forms a casing through which a drawstring is inserted for tightening to the body. (3) A cardigan-style garment constructed from 100% polyester woven fabric. Style WD345-V1 features a round neckline; a full-front opening with a zippered closure that is concealed by a placket; long, hemmed sleeves; a pocket on each front panel below the waist; and a straight, hemmed bottom. (4) A woman’s upper body garment constructed from 95% polyester and 5% spandex woven fabric. The unlined garment features a stand-up collar, long sleeves with ribbed knit cuffs, unsecured pockets at the waist, a full front opening secured by a slide fastener, and a ribbed knit bottom. |
| Reason: N/A |
| Ruling Date: June 14, 2024 |