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:
Sign up for a free preview to unlock the rest of this article
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.
N340330: The tariff classification of a ceramic shot glass from Thailand
| HTS: 6912.00.4810, free, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” |
| Item: The drinking vessel is made of stoneware ceramic and is suitable for drink contact. The tumbler widens at the top and tapers to the bottom of the base. The stoneware ceramic tumbler measures approximately 2 3/8 inches high with an open top diameter of 1 7/8 inches, tapering to a base diameter of approximately 1 1/2 inches. The volume capacity is 2 ounces. |
| Reason: N/A |
| Ruling Date: June 20, 2024 |
N340317: Ruling Request; Tariff Classification of worn clothing; United States-Mexico-Canada Agreement
| HTS: 6309.00.0010, free, “Worn clothing and other worn articles....Worn clothing.” |
| USMCA: Unable to issue ruling |
| Item: The merchandise in question is used (worn) clothing that is donated to local charities and private collection agencies across Canada for reuse, repair, remanufacturing or recycling. You further state that Bank & Vogue Ltd. representatives purchase wholesale lots of approximately 40,000 pounds of worn clothing they deem to be “salvage,” overstock of worn clothing that cannot be monetized domestically and negotiate to sell it to a domestic customer elsewhere in Canada or the USA. |
| Reason: Because of the unique materials as well as the indeterminate sourcing and manufacturing history of each article of donated worn clothing CBP is unable to issue a USMCA ruling. |
| Ruling Date: June 20, 2024 |
N336365: The tariff classification of two upholstery fabrics from China
| HTS: (1) 6001.92.0010, 9903.88.03, 17.2% + 25%, Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour. (2) 5802.30.0030 9903.88.03, 6.2% + 25%, "Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703: Tufted textiles fabrics: Of cotton; of man-made fibers." |
| Item: (1) A knit fabric composed wholly of polyester. The bleached/unbleached fabric is of warp knit cut pile construction and weighs 383.4 g/m2. Additionally, the fabric contains 15 stitches per centimeter in the vertical direction. (2) A tufted construction with cut pile yarns inserted into a pre-existing base of a non-woven fabric. The pile yarns are composed wholly of man-made staple fibers. The nonwoven base is mechanically and thermally bonded and is composed wholly of man-made fibers. The fabric weighs 451.6 g/m2, of which 80 percent is cut pile staple fibers and 20 percent is nonwoven. |
| Reason: N/A |
| Ruling Date: June 20, 2024 |
N340874: The tariff classification of a nutcracker figurine from China
| HTS: 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: Christmas Nutcracker, which is described as a non-functional nutcracker decoration depicting a traditional soldier nutcracker standing “at attention,” holding a staff in one hand. The figurine is made of approximately 55% polyresin and 45% stone powder. It has no facial features other than a nose, and comes in two variations, one wearing a black hat, green outfit, and red coat, and the other wearing all red with green sleeves. The nutcracker has no utilitarian function and is for decorative purposes only. The item is approximately 10.8" tall and weighs approximately 0.45 lbs. The item will be marketed and sold exclusively for the Christmas holiday. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340816: The tariff classification of bamboo mason jar lids from China
| HTS: 4419.19.9000, 3.2%, “Tableware and kitchenware, of wood: Of Bamboo: Other: Other.” |
| Item: A mason jar lid made of bamboo. The round lid measures approximately 8.6 cm in diameter and 1.7 cm high. A silicone ring seal is attached around the portion of the lid that fits down inside the lip of the jar to create a tighter seal. The lids will be sold directly to consumers for food storage purposes. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340790: The tariff classification of books and plush toys from China
| HTS: (1) 4901.99.0070, 9903.88.15, free + 7.5%, “Printed books … Other … hardbound books.” (2) 9503.00.0071, free + 7.5%, "“Tricycles, scooters, pedal cars and similar wheeled toys … dolls, other toys … puzzles of all kinds; parts and accessories thereof … ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” |
| Item: Two styles of “Story Packs,” which are books packaged together for sale with stuffed animal toys. Both styles are covered under CVS Item number 545670. A 32-page, hardbound book titled “On The Night You Were Born.” The text of the book is a poem, that a parent might read aloud to their child, expressing how unique and special their child is and how the animals and heavens rejoiced when the child was born. Half of the pages are reserved for text and the other half, the facing pages, are color illustrations that illustrate those lines of the poem. Packaged with the book in a paperboard display is a plush polar bear toy that stands approximately 12” high. A 24-page, hardbound book titled “The Night Before Christmas.” The book contains the classic Christmas poem, written by Clement Moore, formally titled “A Visit from St. Nicholas,” with accompanying illustrations. Packaged with the book in a paperboard display is a plush reindeer toy measuring approximately 12” tall. (1) Books (2) Toys |
| Reason: Although the toy polar bear or reindeer is a representation of a creature portrayed in the book, and they will be packaged and sold together, there is no clear nexus between the two articles which contemplates a use together to amuse. Reading the book is an activity separate from playing with the toy. Therefore, the items are not a set for tariff purposes and will be classified separately. |
| Ruling Date: June 21, 2024 |
N340745: The tariff classification of menu holders from China
| HTS: 4820.30.0040, 9903.88.03, free + 25%, “Binders (other than book covers), folders and file covers: Other.” |
| Item: A trifold menu cover/holder made of a paperboard core covered with plastic sheeting. Two of the trifold panels are full sized, while the remaining panel is a half-page lengthwise. Inside are four diagonal corner pockets on each of the three inner faces for securing menus. The front also has a half-page where a narrow menu can be secured. The holders will be used in American Girl in-store cafes. “American Girl” is printed on the front cover, while the story of the American Girl founder is printed on the back. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340584: The tariff classification of a guitar headstock support tool from China
| HTS: 9209.92.8000, 9903.88.15, 4.6% + 15%, “Parts…and accessories…of musical instruments…: Other: Parts and accessories for the musical instruments of heading 9202: Other.” |
| Item: A precision guitar headstock support tool, is a stainless-steel clamping device used to strengthen, protect, and brace the region on a stringed instrument, where the headstock meets the neck. All stringed instruments physically undergo constant string pressure on the headstock region which over time can cause it to warp and even break off completely. The “Atlas-C1” alleviates the pressure by countering the string force with the perfect amount of counter force. It cradles the underside of the instrument and secures the headstock during transportation and storage. The parts that come in contact with the instrument have a protective wool felt lining to protect its finish. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340561: The tariff classification of footwear from Vietnam
| HTS: 6404.11.9050, 20%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12/pair: For women: other." |
| Item: A unisex, closed toe/closed heel, below-the-ankle slip-on shoe. The external surface area of the athletic styled upper consists predominantly of textile materials. It has a lace closure over a sewn in tongue. Although technically the tongue is on the same plane as the rest of the upper, the laces must be tied to secure the sneaker to the foot for its intended use. The rubber/plastic outer sole overlaps the upper by ¼ of inch constituting a foxing-like band. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340558: The Country of Origin of Frozen Marinated Shrimp
| Country of Origin: India |
| Item: Farmed raised Whiteleg shrimp (Litopenaeus vannamei), obtained from shrimp broodstock to produce larvae, are harvested, de-headed, and frozen in India. The product is shipped to China where the shrimp are thawed, cut, peeled, deveined, marinated, frozen, and repackaged before exportation to the United States. The marination process consists of adding 250 kilograms of shrimp to a concoction composed of cooking wine, corn starch, and soybean oil. The finished product will be imported in 5 pound plastic bags, packed in a master carton weighing 40 pounds, and sold to the food service industry. |
| Reason: The shrimp have not been substantially transformed because of the processing in China. |
| Ruling Date: June 21, 2024 |