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:
N341462: The tariff classification of thermal transfer ribbons from Mexico
| Origin: (1) 3702.42.0100, 3.7%, “Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles … : Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography.” (2) 3702.39.0100, 3.7%, "Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles … : Other film, without perforations, of a width not exceeding 105 mm: Other.” (3) 3702.44.0160, 3.7%, "Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles … : Other film, without perforations, of a width exceeding 105 mm: [o]f a width exceeding 105 mm but not exceeding 610 mm: Other.” |
| Item: Thermal transfer ribbons in rolls. They consist of a thin layer of plastic film coated with an ink (a color pigment, such as black or any other single color) transfer layer on one side and a backside coating. The thermal transfer ribbons will be imported in jumbo rolls and in smaller sizes. (1) The width of a jumbo roll will be 910 mm and the length will exceed 15,000 meters. The smaller rolls are wound around a cardboard core, measuring (2) 31 mm to 105 mm in width, or (3) 106 mm to 601 mm in width. The length of the rolls varies from 74 meters to 1,000 meters. The thermal transfer ribbons are for use with thermal transfer ribbon printers. |
| Reason: N/A |
| Ruling Date: July 24, 2024 |
N341295: The tariff classification of multilayer wood flooring from Poland
| HTS: 4412.92.5205, free, "Plywood, veneered panels and similar laminated wood: (con.) Other: (con.) Other, with at least one outer ply of nonconiferous wood: Other: Other: Wood Flooring." |
| Item: Veneered stone plastic composite flooring panels. The panels are constructed of two plies: a 1mm-thick oak, beech, or ash veneer laminated onto a 5.3mm-thick stone-plastic composite base. The panels may or may not be overlaid on their backs with a 1mm-thick polyethylene foam underlayment layer. The panels measure 3.5 inches to 7 inches in width and 21.25 inches to 70.86 inches in length. The panels are continuously shaped on their edges and ends with an interlocking tongue and groove profiles for installation. The panel is finished with a clear matte coating or oil. |
| Reason: The two-ply flooring panels meet the definition of “veneered panels” as set forth in the explanatory notes to heading 4412. A veneered panel is a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The ENs continue that “wood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.” The veneered panels simulate flooring panels constructed of solid wood. The plastic-stone composite base will not be seen when the products are installed. Because the face wood veneers give the panels their consumer appeal, we find that they give the panel its essential character. As heading 4412 provides specifically for veneered panels, the flooring panels will be classifiable in that heading. The polyethylene foam meets the definition of a surface covering. However, the applicable subheading does not distinguish by the presence of a surface covering. |
| Ruling Date: July 24, 2024 |
N341205: The tariff classification of a Rock Decorating Kit from China
| HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." |
| Item: A variety of components intended for creative and educational use for children ages 6 and older. The kit includes 10 river stones, 6 standard paints, 5 glow-in-the-dark puffy paints, a transfer sticker sheet, a paint brush, a paint palette, 30 plastic googly eyes, 30 miniature pom-poms, 2 packs of modeling clay, a clay shaping tool, 500 plastic gems with foil back in 10 colors, a drill spotting pen, a wax piece, 1 meter of yarn, and a guidebook. The plastic components are primarily made of durable, non-toxic materials suitable for children’s use. This product will be imported in a condition suitable for retail sale and sold at big box retail and department stores, hobby stores, educational stores, and online platforms. |
| Reason: This kit does not meet the terms of heading 9503 for educational toys for children. The principal activity involved is painting and CBP does not consider drawing, writing, coloring, or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing, or painting as toys since those tools are not designed to amuse. The Rock Decorating Kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints, paint brush, and paint palette (colors in sets). |
| Ruling Date: July 24, 2024 |
N341074: The tariff classification of an inflatable neck pillow from China.
| HTS: 3926.90.7500, 4.2%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Item: An inflatable neck pillow with a built-in rechargeable cooling fan. It is shaped to fit around the user’s neck and includes either straps with a side-release buckle, as pictured in the submission, or cords with a spring-loaded toggle lock, which was present with the sample, to ensure it is secured when worn. The pillow features a textile exterior and a plastic interior inflatable bladder to provide the pillow with its shape and support. The fan is rechargeable via a built-in USB port. |
| Reason: The plastic inflatable bladder would impart this cooling pneumatic pillow with its essential character over the other components |
| Ruling Date: July 24, 2024 |
N340909: The tariff classification of a garment from China
| HTS: 6211.43.1092, 9903.88.15, 16% + 7.5%, “Track suits, ski-suits and swimwear, other garment: other garments, women’s or girls’: of man-made fibers: other: other.” |
| Item: The “Hufflepuff Robe” consists of a unisex hooded robe-like garment constructed of 100% polyester woven fabric. The garment features long sleeves, finished turned edges, a full front opening with faux leather frog closure firmly stitched on at the neck and an embroidered patch stitched on the wearer’s left front panel. The garment has a finished edge around the front and sleeves and a finished hem at the bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The garment will be imported in children’s size Large. |
| Reason: N/A |
| Ruling Date: July 24, 2024 |
N341191: The tariff classification of multilayer wood panels from China
| HTS: (1) 4412.52.4100, 9903.88.03, 8% + 25%, "Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: Other, with at least one outer ply of nonconiferous wood: Plywood: Other." (2) 4421.99.9880, 9903.88.03, 3.3% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: (1) The first measures 18mm in thickness and is constructed of seven wood layers. The core consists of 14mm-thick paulownia (a non-coniferous wood) edge-glued lumber. On both sides of the core, there are three poplar (a non-coniferous wood) veneers. The three veneers measure 0.5mm, 1mm, and 0.5mm in thickness. The grain of each layer runs at an angle to that of the consecutive layers. The face and back are then overlaid with an opaque, melamine-impregnated, woodgrain-printed paper layer. The paper obscures the grain of the wood beneath it. (2) The other measures 18mm in thickness and is constructed of three layers. Again, the core consists of 14mm-thick paulownia wood edge-glued lumber. On both sides of the core, there is a layer of 2mm-thick medium density fiberboard (MDF). The MDF is then overlaid with an opaque, melamine-impregnated, woodgrain-printed paper layer. |
| Reason: Plywood is a panel “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” The second panel consists of edge-glued lumber which has been overlaid with two surface coverings: MDF and melamine-impregnated paper. However, being overlaid with MDF and melamine-impregnated paper precludes classification of the panel as simply “edge-glued lumber.” |
| Ruling Date: July 25, 2024 |
N340987: The tariff classification of upper body garments from Vietnam
| HTS: (1), (2) 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of man-made fibers: Other: Other: Other: Other: Women’s and girls’: Other." |
| Item: (1) A women’s cardigan style garment constructed from 62% polyester, 33% cotton, and 5% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan style garment features a self-fabric hood with a draw string closure, a full front opening with a zipper closure, long sleeves with rib knit cuffs, pockets below the waist and a rib knit bottom that reaches to below the waist. (2) A women’s cardigan style garment constructed from 95% polyester and 5% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan style garment features a self-fabric hood with a drawstring closure, a full front opening with a zipper closure, long sleeves with rib knit cuffs, pockets below the waist and a rib knit bottom that reaches to below the waist. |
| Reason: The features, styling, and the weight of the fabric do not support a finding the garments are designed to fit over all other garments for protection against the weather, so the garments can't be classified as outerwear. |
| Ruling Date: July 25, 2024 |
N341353: The tariff classification of nonalloy steel coils from India
| HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width. |
| Reason: N/A |
| Ruling Date: July 26, 2024 |
N341349: The tariff classification of nonalloy steel coils from Japan
| HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width. |
| Reason: N/A |
| Ruling Date: July 26, 2024 |
N341347: The tariff classification of nonalloy steel coils from Vietnam
| HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width. |
| Reason: N/A |
| Ruling Date: July 26, 2024 |