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.
N340898: The tariff classification of a party decoration from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: “Paw Patrol Birthday Yard Decor Kit,” which consists of 15 printed yard signs in the shapes of letters spelling out the phrase “Happy Birthday.” The letters are decorated with images of the characters from the cartoon television series “Paw Patrol.” There are 30 wire stakes that are included for insertion into the ground. The “Paw Patrol” themed yard signs are flimsy and not intended for repeated use. The wire stakes are very thin and easily bendable. The temporary decoration is meant to last only a few days outdoors due to the flimsy construction. The printed paper is only water-resistant and not able to withstand inclement weather. They are meant to identify the house for the partygoers and to mark the occasion. The single-use item will be marketed and sold as a party decoration. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340897: The tariff classification of yard sign decorations from China
| HTS: 4911.91.4040, 9903.88.15, free + 7.5%, “Other printed matter… Pictures, designs and photographs: Other: Other: Other." |
| Item: Halloween-themed printed yard sign decorations. Small iron stakes are included with each item for anchoring each item to the ground. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340891: The tariff classification of a spectrometer from the United States and port aluminum cuvette holder from China
| HTS: (1) 9027.30.4080, free, “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: Spectrometers, spectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared): Electrical: Other.” (2) 9027.90.5630, 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: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Of articles of subheading 9027.30.40." |
| Item: (1) The USB4000 spectrometer, which is an ultraviolet, visible, and near-infrared spectrometer used for absorption, transmission, reflectance, emission, color, and other applications. The USB4000 connects via free-space optics or optical fiber to light sources and sampling accessories to measure liquids, solids, and other samples. The spectrometer can be installed directly into process lines for measuring quality characteristics, transported into the field for evaluating crop growth, or deployed in surface waters for monitoring environmental parameters. (2) A port aluminum cuvette holder, which is a device that holds the sample material that will be analyzed by the spectrometer. To use the spectrometer, a light source shines a light ray (usually transmitted by a fiber optic cable) into a window (port) on the cuvette holder which holds the cuvette (sample holder). The cuvette contains the material being studied. The cuvette holder is a separate accessory designed or intended to be used with the spectrometer. Both the cuvette holder and spectrometer are essential to make the appropriate measurements. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340777: The tariff classification of an ice cream dispenser from China
| HTS: 8479.89.6500, 9908.88.15, 2.8% + 7.5%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other." |
| Item: A free-standing, electrically powered dispenser, model “Gamma,” designed for use in retail establishments to dispense individually pre-packaged pouches of soft ice cream. The Gamma machine does not make ice cream but rather dispenses ice cream from a pouch. This machine is comprised of a housing with an electric motor and rollers, display lights, and a cup/cone holder. The Gamma unit is placed on or adjacent to a freezer (not included) where the ice cream pouches are stored. It does not have a refrigerating or plumbing system. The machine does not include a payment mechanism. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340776: The tariff classification of ceramic LED lanterns from China
| HTS: 6913.90.5000, 9903.88.15, 6%,+ 7.5%, "Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: Ceramic LED lanterns packaged and sold in a pack of two. The white cylindrical lanterns are made of dolomite ceramic and feature cut-out tree designs throughout the lanterns. Attached to each lantern is a brown leather handle strap used to carry the article. Both lanterns feature a six-hour timer that can be turned on to set to white or random-colored lights. Once activated, the light is illuminated through the cut-out designs, enhancing the overall decorative effect of the ornamental ceramic article. Both items contain a lithium rechargeable battery and a type-C charging cord. A permanently affixed USB rechargeable battery pack is at each lantern’s bottom. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340768: The tariff classification of a costume from China
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: A child-size costume that depicts the character Stitch from the movie, Lilo & Stitch. The costume consists of a headpiece and tail. The lightweight man-made sherpa textile headpiece pulls on over the head and features the eyes, nose, and mouth of the creature. There will be a small tuft of “hair” sticking up on top of the headpiece. The headpiece features long, floppy ears loosely attached on the sides that measure approximately 7” in length. The man-made plush textile ears are poseable with bendable wires stitched into them. The tail is rounded with a flat back measuring approximately 5” in diameter. The fiber stuffed tail is made of plush textile fabric and cardboard. The tail is attached to a belt or belt loop via an attached grosgrain ribbon loop closed with a small tab of hook and loop fastener. The costume is only suitable for limited use due to its flimsy construction. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340695: The country of origin of extension cords
| Origin: Thailand |
| Item: Indoor/outdoor electrical extension cords. Each are comprised of a length of insulated conductor with a plug at one end and receptacle at the other. The cables are substantially similar with the minor differences being in length and receptacle type. Two of them have a small light in the receptacle to show the user when power is flowing through the cable. Copper wire of Thai origin is twisted, pulled, and insulated via an extrusion process. The electrical plug and receptacle are then assembled and added to each end of the cable. The parts used to assemble the plug and receptacle are sourced from China. |
| Reason: The Thai origin copper wire imparts the character of the finished articles. Further, the addition of the Chinese connectors does not substantially transform the insulated conductor into a new and different article of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: July 2, 2024 |
N340687: -import the twill woven fabric and import the sewing thread and embroidery thread cut to the amount needed for each nameplate or will they be imported in spools?
| USMCA: Eligible for USMCA treatment |
| Item: A textile nameplate. The item measures 6” length and 1” width. The nameplate is constructed from an outer layer of 100% cotton twill woven fabric and a backing of 100% nylon hook and loop fabric. The nameplate is embroidered to identify a person’s name and is made to attach to a shirt using a corresponding strip of hook and loop fabric. The main components of the woven nameplate are the outer layer of cotton twill woven fabric originating from the U.S. and the 1’’ width nylon, hook and loop backing fabric originating from Taiwan. The sewing thread is extruded, formed, and finished in Mexico. The embroidery thread is formed and finished in the United States. In Canada, the 8” rectangular twill fabric is cut and folded to 5” and 6” lengths. Lettering is embroidered on the twill fabric and then sewn to the hook and loop fabric. |
| Reason: Since the non-originating nylon fabric of heading 5806, HTSUS, is classified in a heading other than headings 5106 through 5113, 5204 through 5212, 5310 through 5311, chapters 54 through 55 or headings 5801 through 5802 or 6001 through 6006, or other made-up textile articles of heading 9619, the tariff shift rule is met. Accordingly, the nameplate is eligible for USMCA preferential tariff treatment pursuant to GN 11(b)(iii). |
| Ruling Date: July 2, 2024 |
N340665: The tariff classification of paper shopping bags from China
| HTS: 4819.40.0040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other." |
| Item: A paper shopping bag constructed of paper weighing 220 grams per square meter (gsm). There is a paperboard insert to stabilize the bottom of the bag; this weighs 500gsm. The bag measures 220mm wide by 250mm high by 120mm deep. The top edge of the bag is folded over. There are woven cotton webbing handles that are anchored under the fold and are threaded through slots at the top folded edge of the bag. The sample bag is white and unprinted. |
| Reason: N/A |
| Ruling Date: July 2, 2024 |
N340542: The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a drawer liner and drawer divider rail with liner kit
| HTS: (1) 3926.90.9985, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” (2) 5903.10.2090, free, “Textile fabric impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics: Other.” |
| Origin: (1) China |
| USMCA Eligibility: (1) Not eligible |
| Item: (1) A drawer liner intended to be used for lining drawers in a closet drawer or dresser. The liners are composed wholly of polyester woven fabric laminated to a layer of cellular PVC on one side. The fabric is manufactured and laminated to the PVC in China. The PVC fabric is then imported to Canada in 55-inch rolls along with rolls of double-sided adhesive tape from China. In Canada, the PVC fabric rolls are sliced to an exact width, then re-rolled. Once the roll is cut, the double-sided adhesive tape is applied to both sides of the PVC fabric roll. The tape laminated rolls are cut into rectangles to match the sides of the drawer, then packaged and boxed in preparation for shipping. (2) A kit consisting of a pair of divider rails and a drawer liner. The pair of divider rails are made from extruded polyvinyl chloride (PVC) plastic. They serve the purpose of retaining dresser drawer dividers. The rails are extruded in Canada using resin pellets sourced from the U.S. They are cut into eight-foot lengths as they exit the extruder. A double-sided adhesive tape from China is applied along the back of the entire length of the divider rail. Later they will be cut-to-length to match the drawer width. The drawer divider rail with liner kit will be available together as one part number, which is unique to the color and dimensions of the drawer. The rails and liners are meant to be used together in a single drawer; however, the purpose of the rails is to hold the drawer dividers in place. |
| Reason: Paragraph (c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2) or (3) of this section, the country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred.” Subject to paragraph (c)(4) above, Customs and Border Protection has generally held that the most important assembly or manufacturing process, as it pertains to textiles, is the fabric-making process. Section 102.21(b)(2) defines the “fabric-making process” as: …any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope or fabric strips and results in a textile fabric. Subject to paragraph (c)(4) above, the fabric-making process occurs in China. Accordingly, the country of origin of the drawer liners is the country in which the fabric-making process occurs, that is, China. As the fabric is formed in China, it is considered a non-originating material for USMCA purposes. As the combined fabric is also classified under heading 5903 after the addition of the adhesive tape strips, it does not undergo the requisite change in tariff classification. Based upon the preceding analysis, the drawer liner does not qualify for preferential treatment under the USMCA. |
| Ruling Date: July 2, 2024 |