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:
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N341631: The tariff classification of paint rollers from China
| HTS: 9603.40.2000, 9817.00.96, free, "Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [p]aint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: [p]aint rollers.” |
| Item: Pattern rollers made from ethylene vinyl acetate (EVA) foam plastic. Extending through each side of the rollers are a wooden rod that has foam balls spaced along both ends to provide either a medium or wide grip for the user. They are specially designed for individuals with disabilities to allow them to participate in painting activities. This product is intended for and will be used by both children and young adults with permanent disabilities. Further, they will be sold primarily to facilities that house or work with these particular individuals for use in their art programs. |
| Reason: The paint rollers under consideration are specifically designed for use by the handicapped for secondary classification purposes. |
| Ruling Date: Aug. 20, 2024 |
N341633: The tariff classification of a pole grip tool from China
| HTS: 3926.90.9989, 9817.00.96, free, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: An “Extending Pole Grip Tool" made from stainless-steel, with the two grips and instrument holder tip made of ethylene vinyl acetate (EVA) foam plastic. The first grip is tucked under the user’s armpit and the second is held to allow control of the instrument inserted into the tip. It can extend the reach of individuals with disabilities by up to 30 inches to allow them to participate in art activities. This product is intended for and will be used by both children and young adults with permanent disabilities. Further, they will be sold primarily to facilities that house or work with these particular individuals for use in their art programs. |
| Reason: The “Extending Pole Grip Tool” under consideration is specifically designed for use by the handicapped for secondary classification purposes. |
| Ruling Date: Aug. 20, 2024 |
N341634: The tariff classification of foam grip tools from China
| HTS: 3926.90.9989, 9817.00.96, free, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The “2-Direction Adaptive Foam Grip Set,” which includes four differently sized flexible foam grips that are usable two ways. Each foam color has a different sized port to accommodate different art instrument widths. There are two hole positions that accommodate all stages of hand grip, from a stage 1 Palmar Supinate grasp up to a stage 5 mature / dynamic tripod grip. These grips are made wholly from ethylene vinyl acetate (EVA) foam plastic and are designed for use by a person with a disability to aid them in holding paint brushes, which will not be included in the set.This product is intended for and will be used by both children and young adults with permanent disabilities. Further, they will be sold primarily to facilities that house or work with these particular individuals for use in their art programs. |
| Reason: These adaptive foam grips under consideration are specifically designed for use by the handicapped for secondary classification purposes. |
| Ruling Date: Aug. 20, 2024 |
N341662: The tariff classification of aluminum extrusions from Saudia Arabia, Vietnam, and Indonesia
| HTS: (1), (2) 7604.21.0010, 9903.85.01, 1.5% + 10%, "Aluminum bars, rods and profiles: of aluminum alloys: hollow profiles, heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter." (3) 7616.99.5190, 2.5%, "Other articles of aluminum: other … other." |
| Item: Aluminum extrusions used in the manufacture of solar panel frames. The extrusions, which are made from type 6063 or 6005 aluminum alloy, consist of (1) long frames, (2) short frames, and (3) corner clips. The extrusions that are used to form the frame are hollow profiles, have a uniform cross section along their entire length with one enclosed void, and will be imported in lengths ranging from 18 to 24 feet. The corner clips are either hollow or of a solid construction. After importation, the profiles will be cut-to-length, drilled, and then assembled into solar panel frames using the corner clips. |
| Reason: The corner clips do not have a uniform cross section along their entire length, and therefore, they would not be considered profiles for tariff purposes. Since the corner clips are precluded from classification as profiles in heading 7604, and are not more specifically provided for in any other heading in the tariff, the clips will be classified as other articles of aluminum. |
| Ruling Date: Aug. 20, 2024 |
N341663: The tariff classification and country of origin of 3rd generation wheel hub assemblies
| HTS: 8708.99.8115, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Double flanged wheel hub units not incorporating ball bearings.” |
| Origin: Malaysia |
| Item: 3rd Generation Wheel Hub Assemblies with rollers, which are used in passenger vehicles, especially in sports utility vehicles (SUVs) and pick-up trucks. The sub-assemblies include inner and outer flanges, inner rings, rollers, cages, anti-lock braking system (ABS) sensor, and other accessories. The flange end face is provided with a hole and a bolt, which can be directly connected to the wheel rim. The flange inner hole is provided with the spline slot, which can be used with the constant velocity (CV) axel half shaft. The rollers and other accessories, such as the cage, cap, seal, and anti-lock braking system (ABS) ring are made in China and imported into Malaysia to be assembled with the Malaysian made inner and outer flanges and inner ring. In Malaysia, the outer flange and inner ring are grinded and ultra-fine grinded. The rest of the components are then assembled using the roller loading machine, hydraulic press machine, and grease pump machine. The bolts are inserted into the inner flange and the rest of the assembly is pressed together. Finally, the product is tested, laser marked, and packaged for shipment. |
| Reason: The Malaysian flanges and inner ring are the character of the entire assembly. |
| Ruling Date: Aug. 20, 2024 |
N341814: The tariff classification of an air washer from Germany
| HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other." |
| Item: The Scrubvap air washer, manufactured by Lavair AG Klimatechnik. Also known as a circulating water nozzle spray humidifier, this machine creates humidification and evaporative (adiabatic) cooling through atomization of water supplied under pressure. The resulting water droplets adsorb coarse dust particulates and some gases such as sulfur dioxides, nitrogen oxides, and ozone, in effect purifying or washing the air, with the removal rate depending principally on the number of spray nozzles employed and the water pressure applied. The Scrubvap is comprised of a collection tank, a stainless steel housing, nozzle pipes with holes onto which a number of spray nozzles are mounted, baffle plates, and eliminators. An externally mounted, motorized water circulating water pump (20 - 50 HP, 480V 3-phase) is normally imported with the unit but can also be supplied by the customer. |
| Reason: The purpose of the Scrubvap air washer is two-fold: to provide humidification to the air while simultaneously, and to varying degrees, removing certain particulates and contaminants from the air. The machine is not described in any single heading, and neither purpose can be said to constitute the principal purpose. Therefore, the Scrubvap is classifiable in subheading 8479.89. |
| Ruling Date: Aug. 20, 2024 |
N341812: The tariff classification of automated storage and retrieval towers from Sweden
| HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Item: MYTower Automated Storage Towers (“towers”) for storing and retrieving surface-mount device (“SMD”) reels containing printed circuit board components in the surface mount technology production environment. When a reel is placed in the towers’ terminals, the towers pull the reel under a barcode scanner to identify it, and the system records the location of the stored reel. To retrieve a reel, the user enters the type of reel needed using a software interface and the towers will retrieve the reel and then return it to the same place. The user can use the software interface to update the quantity. As imported the towers do not count or determine the number of parts remaining on a reel. The towers employ an internal motor with a gripping arm to receive and to lift, move, and load the reels into slots within the towers and an x-y axis to move the reels for storage to a specific location and for retrieval. |
| Reason: The subject units are marketed as a self-contained storage system for SMD reels, providing convenient storage and retrieval of goods. While internally there is a mechanism for retrieving reels from the shelving, the lifting or handling of reels is subsidiary to the principal function of the MYTower, which is to store reels for retrieval using an automated process. This function is not covered by heading 8428. |
| Ruling Date: Aug. 20, 2024 |
N342031: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Child: A child-size costume identified as Dragon Knight, which consists of a long-sleeved pullover robe, a hood, waist sash and boot tops. The flimsy man-made knitted textile robe features large visible, loose overlock stitching at the neckline. There is some ribbon trim stitched onto the lower front with large, loose straight stitching. The sleeves, front, back and side slits as well as the hem bottom all have raw, unfinished edges. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile robe imparts the essential character of the set. |
| Ruling Date: Aug. 20, 2024 |
N342032: The tariff classification of a costume from China and Vietnam
| 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 identified as Hooded Robe, which consists of a long-sleeved pullover dress with an attached hood. The flimsy man-made knitted textile dress features a faux lace-up front. The attached hood is finished with large, visible loose overlock stitching. The long sleeves and hem bottom are raw and unfinished. The dress is constructed with long loose straight stitching. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2024 |
N341495: The tariff classification of an educational kit from China
| HTS: Each component of the kit is classified separately. |
| Item: The “Biomechanical Systems Kit.” The kit contains a two-inch foam ball, a small flashlight, a plastic sheet protector, a dry-erase marker, and a masking tape strip. They are all packaged together in a bag composed of kraft paper covered with oriented polypropylene (OPP) matte film. The contents of the kit will be used by school-age children to create a scale model that will be used to perform optical tracking experiments. |
| Reason: The ball, the flashlight, the sheet protector, the dry-erase marker, and the masking tape strip do not meet a particular need or carry out a specific activity of their own. They are not used together to execute one specific experiment, but rather each can be used in one of several different experiments related to optical tracking that in some cases utilizes additional components not included in this kit. Since these articles fail to meet the requirements to be classified together as a set, each article in the kit must be classified separately. |
| Ruling Date: Aug. 19, 2024 |