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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N341630: The tariff classification of t-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: other: other: other.” |
| Item: T-grip tools made from ethylene vinyl acetate (EVA) foam plastic, with a flexible foam port to hold art instruments, and featuring an adjustable woven nylon strap with a hook and loop closure. Depending on size, the grip holds pens, pencils, and brushes or markers and stampers. These two items will not be packaged with the pictured markers or brushes. 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 t-grip tools are specifically designed for use by the handicapped for secondary classification purposes. |
| Ruling Date: Aug. 20, 2024 |
N341588: Classification and country of origin determination for a hand towel and hair wrap; 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2)(ii); tariff shift
| HTS: (1) 6302.93.2000, 9.9%, “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Other.” (2) 6505.00.8090, 18.7¢/kg + 6.8%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: Other: Other.” |
| Origin: (1) China, (2) Vietnam |
| Item: (1) A “Printed Waffle Reversible Hand Towel" made of 100% polyester waffle weave fabric. One side of the woven fabric is printed with assorted colorful squares and rectangles while the reverse side is printed with blue stripes forming a box pattern on a white background. (2) A “Printed Waffle Hair Wrap” and a “Solid Waffle Hair Wrap,” constructed of 100% polyester woven fabric. The item is intended to be worn on the head, twisted at the top and secured by a button and an elastic loop. For both items, greige fabric is formed in China. In some production scenarios, the fabric is printed or dyed in China, and in others it's done in Vietnam. In all production scenarios, the remaining steps are performed in Vietnam, including cutting fabric to size, manufacturing and assembling any button or elastic band, finishing edges with an overlock stitch and packaging. |
| Reason: The hand towel comprises a single layer of fabric formed in a single country, that is, China; therefore, under both scenarios, the country of origin of the “Printed Waffle Reversible Hand Towel” is conferred in China. (2) The “Printed Waffle Hair Wrap” and “Solid Waffle Hair Wrap” each consist of two panels that are wholly assembled in a single country, that is, Vietnam. Accordingly, in accordance with Section 102.21(c)(2), Subheading 6505.00, paragraph (3), the country of origin of the “Printed Waffle Hair Wrap” and “Solid Waffle Hair Wrap” is conferred in Vietnam. |
| Ruling Date: Aug. 20, 2024 |
N341553: The tariff classification of a trifold toiletry bag with plastic bottles from China
| HTS: 4202.92.3131, 9903.88.03, 17.6% + 25%, "Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. |
| Item: A trifold toiletry bag with six empty plastic bottles: three two-ounce bottles, two 0.5-ounce bottles with caps, and one 1.2-ounce bottle with a pump cap. In your request, you stated that the outer surface of the bag is constructed of 100% polyester, which is a man-made textile material. The article is designed and sized to provide storage, protection, portability, and organization to cosmetics and toiletries during travel. |
| Reason: The trifold toiletry bag and plastic bottles are not akin to the travel sets provided for in subheading 9605.00.0000, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214. The trifold toiletry bag is the type of bag provided for in Heading 4202. |
| Ruling Date: Aug. 20, 2024 |
N341548: The tariff classification, country of origin, USMCA eligibility, and Section 301 applicability of a wall-mounted metal tool cabinet
| HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other." |
| Origin: Mexico |
| USMCA: Eligible |
| Item: A wall-mounted tool cabinet, described as an empty rectangular metal cabinet with two lockable doors in front that open outward in opposite directions. The article is intended to be hung on the wall to store tools in household garages and workshops but that it may also be used in commercial settings. Virtually all of the materials (over 90% by value), which include the steel coils, a lock, door magnets, locking rods, etc., are of Chinese origin and classified in Harmonized Tariff Schedule of the United States (HTSUS) chapters 85, 83, 73, 72, 39 and 32. However, some steel coil of Mexican origin is also incorporated into the subject cabinet. In Mexico, the steel coils and pre-cut steel sheets are received and inspected prior to undergoing the following processing operations: Steel plates are cut from coils on a CTL machine and then the individual steel sheets are laser cut to size, including all shapes and holes. The pieces are then shaped by bending and stamping and assembled by welding and riveting. The pieces are then washed, and powder coated (cabinet black, doors grey). The doors are then assembled with handles, hinges, locks, etc. |
| Reason; Since all of the foreign materials used to produce the subject cabinet in Mexico are classified in HTSUS chapters other than chapter 94, they make a permissible tariff shift under 19 CFR 102.20, rule 9403.10 - 9403.89 when manufactured into a cabinet in Mexico. Since the specified change in tariff classification is met in Mexico, the origin of the cabinet for country of origin marking purposes under 19 U.S.C. 1304 will be Mexico. Since all of the foreign materials used to produce the subject cabinet in Mexico are classified in HTSUS chapters other than chapter 94, they make a permissible tariff shift under GN 11(o), Rule 4(A) to Chapter 94 when manufactured into a cabinet in Mexico. Since the processing in Mexico causes the sheet steel, lock, etc. to take on a new name, character or use in Mexico -- that of a wall-mounted tool cabinet -- the country of origin under the substantial transformation test is Mexico and not China, so the Section 301 trade remedy duties do not apply in this case. |
| Ruling Date: Aug. 20, 2024 |
N342104: The tariff classification of a folding picnic table from China
| HTS: 9403.70.4031, free, “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.” |
| Origin: Malaysia |
| Item: A 6' Classic Folding Picnic Table, item number 60366. The table has a powder coated tubular steel frame and tubular steel legs mounted on hinges at either end of the 100% high-density polyethylene (HDPE) tabletop and at either end of the HDPE benches. The hinges allow the legs to fold into the underside of the tabletop and benches for storage. The width of the picnic table, including the benches on either side, is approximately 58". The table features a central umbrella hole and can seat up to 8 people. |
| Reason: CBP has historically found that the material comprising the tabletop imparts the essential character. This table is no exception. The plastic tabletop provides this table with its functionality. |
| Ruling Date: Aug. 21, 2024 |
N342043: The tariff classification of printed decor from Vietnam
| HTS: 4911.99.8000, free, “Other printed matter:… Other: Other: Other: Other.” |
| Item: A tabletop decor item made of iron, natural materials, and medium density fiberboard (MDF) with a printed message. The framework is iron, which has been wrapped completely with dried water hyacinth stems. Connecting this framework is loosely knotted, dried water hyacinth stems forming an open pattern. In the middle is an oblong panel of MDF that has been painted and then printed, via silk screening, with a phrase. The two examples provided were, “Just Breathe” and “Stay Awhile.” The printed decor is meant to lie flat on a table or other flat surface. |
| Reason: The essential nature and use of the tabletop decor under consideration is determined by its being printed with a phrase. Therefore, it is an article of Chapter 49. |
| Ruling Date: Aug. 21, 2024 |
N341908: The tariff classification of Sucralfate Oral Suspension in dosage form, from India
| HTS: 3004.90.9259, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the digestive system: Other.” |
| Item: Sucralfate Oral Suspension, imported in 1g/10 mL, is a gastro-duodenal protective agent used in the treatment of gastric and duodenal ulcers and to prevent duodenal ulcer recurrence. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2024 |
N341646: The classification, country of origin, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of plastic shade canopies
| HTS: 3926.90.9989, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Origin: Canada |
| Item: The “ShadeFX Retractable Canopy." There are also three “fabric” choices, including Soltis Ferrari, Harbor Time, and the Arcade FR materials, to be used in the construction of these canopies. The Soltis Ferrari and the Arcade FR materials are sourced from France, and the Harbor Time material is from the United States. The retractable canopy is imported with its hardware and installation instructions from Canada. |
| Reason: As the plastic sheeting is changed into the canopies within Canada, they make the required tariff shift, and they would be considered Canadian in origin. These retractable canopies should be marked “Made in Canada” as appropriate per the applicable regulations. |
| Ruling Date: Aug. 21, 2024 |
N341559: The tariff classification of three backpacks and flying discs from China
| HTS: (1) 4202.92.3120, 9903.88.03, 17.6% + 25%, "Travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks." (2) 9506.99.6080, 9903.88.15, 4% + 7.5%, “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” |
| Item: (1) Backpacks is constructed with an outer surface of 100% polyester that is not coated with plastic sheeting. Each backpack comes with (2) one to three flying discs. |
| Reason: The backpacks and flying discs are not considered to be sets for tariff purposes. The backpacks and flying discs will be classified separately under their appropriate subheading. While the flying discs may provide some play activity, their principal use is not that of a toy, nor are they designed to provide frivolous amusement which is characteristic of toy playthings. The flying discs are primarily used in a game, contest or competition with a win/lose objective. The items are designed principally for outdoor game play, involves the skill of accurately throwing discs into a disc golf basket and is played according to a set of rules with a scoring system. |
| Ruling Date: Aug. 21, 2024 |
N341513: The tariff classification of “mystica Botanicals" Style 9142357 from China
| HTS: Each component of the kit is classified separately. |
| Item: Ten incense sticks, ten incense cones, a cedar smudge wand, and a ceramic incense burner packaged together for retail sale. The incense sticks and cones are made of 60% cocoshell powder, 15% guar gum, 15% laham bark, and 10% fragrance. The smudge wand/stick is made of eucalyptus. The holder is made of ceramic stoneware. |
| Reason: The "mystica Botanicals" is not a set for tariff classification purposes since the components which include 10 incense sticks, 10 incense cones, a smudge wand/stick and a stoneware incense holder are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading. |
| Ruling Date: Aug. 21, 2024 |