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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N342021: The tariff classification of a hybrid underwater cable from Greece
| HTS: 8544.70.0000, free, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Optical Fiber cables.” |
| Item: A submarine inter-array cable. The subject cable is constructed of three inner electrical conductors and two fiber optic cables enclosed within an outer protective shell. The cables will be used to connect an off-shore wind site to an on-shore substation. The cables will transmit the power generated by the wind turbines through the electrical conductors as well as all necessary monitoring and control data via the optical cables. |
| Reason: The subject cables meet the definition of a composite good as they contain both electrical conductors and fiber optic cables. Neither of these elements impart the essential character of the finished item as both are critical to the expected end use. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The fiber optic cables occur last in numerical order. |
| Ruling Date: Aug. 28, 2024 |
N342077: 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 Sinister Skull Clown, item numbers 3125-052 and SP3125-052, which consist of a long-sleeved pullover top, pull-on pants, petti skirt, collar, and headband with bow. The flimsy man-made knitted textile top features large, visible, loose overlock stitching at the neck. The deep back opening is raw and unfinished and is closed with a single tab of hook and loop fastener. The sleeves and hem bottom have raw, jagged cut edges. The sleeves and waist both have narrow exposed elastic stitched on with a single row of long, loose straight stitching. The top is constructed with long, loose straight stitching. |
| 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 top imparts the essential character of the set. |
| Ruling Date: Aug. 28, 2024 |
N342130: The tariff classification of an EVA foam kayak component from China
| HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: An anti-slip pad made from ethylene vinyl acetate (EVA) plastic foam and will be added to the floor of a kayak after importation. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2024 |
N332026: The tariff classification of a coated fabric from China
| HTS: 5903.20.2500, 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other." |
| Item: A dyed, plain-woven textile fabric composed wholly of 1-ply textured multifilament nylon yarns and which has been coated, covered, laminated, or impregnated on one surface with a polyurethane type of plastic material. The textile material accounts for 81.2% of the weight of the sample and the plastic accounts for the remaining 18.8%. The plastic material is non-cellular, and is visible to the naked eye. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2024 |
N332768: The tariff classification of MAPTAC 50% solution in water, CAS # 51410-72-1, from China
| HTS: 3402.90.5050, 9903.88.03, 3.7% + 25%, "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Other: Other: Other: Other." |
| Item: MAPTAC 50% solution in water, CAS # 51410-72-1. The chemical name to be [3-(Methacryloylamino)propyl]trimethylammonium chloride. The product’s main function is to have methacrylamide react with other monomers to form a water-soluble polymer. MAPTAC 50% solution in water is a surface-active preparation. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2024 |
N341683: The tariff classification of footwear from Vietnam
| HTS: 6401.92.9060, 37.5%, "Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other." |
| Item: A closed toe/closed heel, man’s, over the ankle shoe. The external surface area of the molded rubber/plastic upper and rugged Vibram outer sole are comprised of over 90% rubber or plastics. The footwear is made by a process that does not introduce holes. Although the lining material that extends above the rubber/plastics is stitched at the topline, it is considered waterproof footwear. The upper, outer sole or lining does not contain any polyvinyl chloride. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2024 |
N341940: The tariff classification of a costume from China
| HTS: 6204.43.4040, 9903.88.15, 16% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: A “Cinderella dress” is constructed of knit and woven components. The front bodice top layer, side panels, sleeves and skirt layers are constructed of 100 percent polyester woven fabric. The mid-layer of the front bodice and the back bodice are constructed of 100% polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. The garment features a well-made neckline finished with ruffle trim, well-made puff sleeves that are shirred, a multi-layer bodice with sequin mesh and trim, a shirred skirt, and a peplum. The dress also features a multi-layer petticoat underneath the skirt and a stiffener in the skirt hem that provides shaping. |
| Reason: All flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. Because the garment is made up of different fabrics, it is considered a composite good. Such garments are classified by the fabric that imparts the essential character. In this case, the woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 27, 2024 |
N341952: The tariff classification of silver-filled conductive adhesive from South Korea
| HTS: 7115.90.4000, 3%, "Other articles of precious metal, other, other, of silver." |
| Item: “Loctite Ablestik QMI519” is a silver-filled conductive adhesive used in the electronics industry to bond integrated circuits and components to metal leadframes. The product is composed of approximately 80% silver powder with remaining components consisting of bismaleimide resin, methacrylates, and other additives. The purpose of the silver is to provide the electrical and thermal conductivity of the adhesive. The product is sold in syringes with a net weight of 19 grams. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2024 |
N342049: The tariff classification of a cuticle manicure set from China
| HTS: 8214.20.9000, 4.1%, "Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: [m]anicure or pedicure sets and instruments (including nail files), and parts thereof: [m]anicure and pedicure sets, and combinations thereof: [o]ther.” |
| Item: A cuticle manicure set that includes a cuticle nipper and a two-sided nail tool, which are both made from stainless steel, and a carrying case made of polyurethane (PU) plastic. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2024 |
N340824: The tariff classification of a woven cut warp pile upholstery fabric from Indonesia
| HTS: 5801.37.5010, 17.2%, "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Over 271 grams per square meter." |
| Item: A woven jacquard fabric of warp cut pile construction. According to the information provided, the fabric is composed wholly of man-made fibers of yarns of different colors, of which 67% rayon staple fibers and 33% is filament yarns. The fabric weighs 529 g/m2. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2024 |