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:
N340531: The classification of a dry cabinet from China
| HTS: 9403.20.0086, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” |
| Item: A dry storage cabinet is a low humidity storage cabinet (less than 5% relative humidity (RH)) for medium- to long-term storage of printed circuit boards and is not recommended for drying or to be opened frequently. The cabinet has a maximum capacity of approximately 660 lbs. It is constructed of electrostatic discharge (ESD) powder-coated sheet steel and has five full-width, height-adjustable shelves that are accessible through three rows of paired locking cabinet doors with glass panels. It has one locking swivel castor at each corner for mobility. |
| Reason: N/A |
| Date: June 14, 2024 |
N340245: The country of origin of roof racks
| Origin: South Korea |
| Item: Roof rack assemblies consisting of an aluminum side rail, to which plastic accessories such as pads, spacers, and caps are assembled. Aluminum billets are manufactured in South Korea, drawn into long profile shapes, then cut to specification. The cut products are then bent, under pressure, into curved shapes to fit vehicle specifications. Machining holes are drilled for attaching components. The aluminum product is heated to high temperatures, and then cooled to control the hardness of the aluminum product. Next, they are exported to China, where the surfaces are polished using a pad with a polishing compound to remove minor scratches and imperfections (buffing process). Also, the aluminum products are submerged in an electrolyte solution, with electrical current passing through it, to form a high-gloss protective layer on the metal surface (anodizing process). The aluminum products are then re-exported to South Korea, where they are dipped in ceramic liquid and subjected to high temperature drying for a coating that enhances durability and appearance. The pads, spacers, and bolts are then assembled onto the aluminum side rail, and the finished product is exported to the United States. |
| Reason: The aluminum profiles are not substantially transformed in China by polishing and submerging in an electrolyte solution, as they do not emerge from these processes with a new name, character or use. The processes in China are minor and merely enhance the product. |
| Ruling Date: June 14, 2024 |
N340321: The tariff classification of woman’s knit top from Vietnam
| HTS: 6402.91.4010, 6%, "Footwear, with outer soles and uppers of rubber or plastics; Other footwear; Covering the ankle; Having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold of inclement weather." |
| Item: A closed toe, closed heel, above the ankle, man’s boot. The external surface area of the upper (esau) is comprised of Polyurethane and faux Sherpa textile material at the topline. The footwear utilizes a lace threaded through metal eyelets/hooks as a means of closure. The metal eyelets/hooks are considered accessories and reinforcements for classification purposes. The textile at the topline and the metal accessories and reinforcements occupied less than 10% of the external surface area of the upper. This results in 90% or more of the esau being rubber/plastics. The lug outer sole is made of rubber or plastics. |
| Reason: N/A |
| Ruling Date: June 17, 2024 |
N340416: The tariff classification of Great Day Seafood Congee from Taiwan
| HTS: 1904.10.0040, 1.1%, "Prepared foods obtained by the swelling or roasting of cereals or cereal products … containing cane and/or beet sugar." |
| Item: Great Day Seafood Congee, consisting of 28% brown rice, 23.4% maltodextrin, 16% rice, 15% starch acetate, 4.8% mixed vegetables (cabbage, celery, onion, white pepper), 3% mixed seafood (shrimp, crabstick, kelp), 3% salt, 3% sucrose, 2% bonito and kelp seasoning powder, 1.2% glucose, 0.4% yeast extract and 0.2% lecithin. The product is a congee powder mix that will be put up for retail sale in packets. Multiple packets in plastic bags or polybags will be sold to wholesalers, online stores and supermarkets. Package instructions direct the user to add hot water (approximately 7.44 ounces) into a cup or bowl, pour in the packet contents, stir, let it stand for 3 to 5 minutes and serve. |
| Reason: N/A |
| Ruling Date: June 17, 2024 |
N340390: The tariff classification of a decorative wreath from China
| HTS: 6702.10.2000, 8.4%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| Item: A wreath constructed from natural vine and three varieties of artificial foliage. The vines are formed into the circular wreath shape using wire and the foliage is assembled to form the wreath using glue. The vine base is almost wholly obscured by the foliage. |
| Reason: The wreath meets the requirements set forth by heading 6702, specifically it resembles the natural product, is assembled from various parts by gluing, and is not subject to any of the listed exclusions, making classification within this heading appropriate. At the subheading level, the plastic foliage imparts the essential character to this composite good as it predominates over the other components. |
| Ruling Date: June 17, 2024 |
N340362: The tariff classification of a Subaru Sambar Dias passenger van from Japan
| HTS: 8703.21.0150, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity not exceeding 1,000 cc: Other." |
| Item: A 1994 Subaru Sambar Dias 4WD Van, chassis number KV4-117639. The vehicle weights 1,962 lbs., is 129.7 inches in length, 54.9 inches in width, 74.6 inches in height, and is powered by a 650 Cubic Centimeter (cc) spark-ignition internal combustion piston engine. The Subaru Sambar is made in various configurations in order to fulfill multiple roles. In this case, the subject vehicle is equipped with five (5) doors, and two (2) rows of rear seats for carrying four (4) additional passengers. While it does not come with installed rear seat belts, only permanent mounting points, the seatbelts will be properly installed at a later date. |
| Reason: N/A |
| Ruling Date: June 17, 2024 |
N340640: The tariff classification of 1993 Subaru Sambar (Kei Truck) from Japan
| HTS: 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." |
| Item: A women’s blouse constructed from 58% polyester, 37% rayon, and 5% spandex knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose fitting garment features a stand-up collar, partial front opening with a zip-through closure, princess seams on the front panel, long sleeves with cuffs, banded knit hem, and small decorative logo located on the top right of the banded hem. |
| Reason: N/A |
| Ruling Date: June 14, 2024 |
N340268: The tariff classification of woven and knit garments from Vietnam or Egypt
| HTS: (1) 6211.33.9058, 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." (2),(5) 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), (4) 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." |
| Item: (1) A men’s cardigan-style garment constructed from 100% polyester woven fabric. (2) A women’s jacket constructed from a 56% polyester, 39% cotton, 5% spandex knit fabric. (3) A women’s cardigan-style garment constructed from two different knit fabrics, an 86% nylon, 14% spandex knit fabric and an 88% polyester, 12% spandex knit mesh fabric. The sleeve inset and the upper center back are constructed from the polyester spandex mesh fabric. The balance of the garment is constructed from the nylon spandex knit fabric. (4) A women’s knit cardigan-style garment constructed from 86% nylon, 14% spandex knit fabric. The side panels, bottom sleeves, and underside of the bottom sleeves are overlaid with 88% polyester, 12% spandex knit mesh fabric. (5) A men’s jacket constructed from knit and woven fabric components. The back panel consists of three components. The center of the back panel is constructed from 91% polyester, 9% spandex woven fabric. The left and right back panel components are constructed from 100% polyester knit fabric bonded to a 100% polyester knit pile fabric. The back yoke consists of one panel, constructed from the polyester bonded knit pile fabric, which has been overlaid in the center with the polyester spandex woven fabric and finished with flatlock seams. The front panels are constructed from the polyester bonded knit pile fabric. The upper third of the front left panel is overlaid with the woven polyester spandex fabric to form a zippered chest pocket. The 100% polyester bonded knit pile fabric imparts the essential character. |
| Reason: N/A |
| Ruling Date: June 17, 2024 |
N340764: The tariff classification of a wooden serving tray from China
| HTS: 4419.90.9100, 9903.88.15, 3.2% + 7.5%, "Tableware and kitchenware, of wood: Other: Other." |
| Item: A wooden serving tray of Ash or Beech wood. The tray is oval with a slight raised edge. The main surface of the tray is covered with a silicone material that will be available in multiple colors. The larger size tray measures approximately 15.5” in length by 11” in width. The other tray measures approximately 11.8” in length by 8” in width. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |
N340731: The tariff classification of Masala Dabba sets from China
| HTS: 4419.20.9000, 3.2%, 'Tableware and kitchenware, of wood: Of tropical wood: Other." |
| Item: Masala Dabba sets, comprised of a round wooden box (Acacia wood), measuring approximately 10” in diameter and 5” high. The box is lidded, and a silicone seal helps preserve freshness. Inside are six small, empty containers of stainless steel, plastic or glass designed to hold spices used in Indian cuisine. Each container can hold 9 ounces of spice. The small inner containers are not separately lidded, instead relying on the lid of the wooden box to protect and preserve the spices. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |