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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N342198: The tariff classification of the "Seashell Dive Game"
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A water toy designed for young children. The item consists of a plastic clam shell that opens in half containing three small plastic floating starfish. The clam has a wind-up timer dial that pops the toy open releasing the little toy starfish for children to catch. |
| Reason: The “Seashell Dive Game” is distinguishable from competitive games and sports equipment of headings 9504 and 9506 due to its size, construction and limited skill level demands. It will be classified as a toy principally designed for the frivolous amusement of children ages 3 years and older. |
| Ruling Date: Sept. 3, 2024 |
N342199: Classification and country of origin determination for bath wraps; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
| HTS: 6208.92.0010, 16%, "Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Bathrobes, dressing gowns and similar articles: Women’s." |
| Origin: Vietnam |
| Item: A unisex bath wrap constructed from 100% polyester woven fabric, featuring a self-fabric covered tunnel elasticized top edge with a hook and loop closure and a self-fabric patch pocket at the chest. The greige fabric is formed in China, and the fabrics are printed or dyed in either China or Vietnam. In Vietnam, the fabric is cut to size, and pocket, elastic band and hook and loop closures are manufactured and assembled to cut to size fabric. All the edges are then finished with an overlock stitch and the product is packaged and exported to the United States. |
| Reason: This merchandise is unisex, commonly worn by males and females and is not identifiable as designed exclusively for either. The wrap extends from above the chest to approximately the mid-thigh. Since the merchandise can be worn by both men and women, Note 8 to Chapter 62 is applicable. It provides that articles of this chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. For origin purposes, the most important assembly operation occurs at the time the bath wraps are sewn. |
| Ruling Date: Sept. 3, 2024 |
N342342: The tariff classification of the “Polly Pocket™ Fairy Meadow™ Ring and Case” from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A plastic oversized adjustable toy ring with a removable micro fairy doll and a heart shaped case. The ring is fashioned in the form of a lily pad possessing a pink flower on a yellow base with a removable miniature “Polly Pocket” doll in the center. The interior of the ring case has 2 different play environments with one side containing a blue pond, lily pad flowers, 4 fish, a turtle and a removable frog prince wearing a crown on its head. The other side of the case encloses a meadow scene with a spotted yellow and red mushroom, as well as pink and red flowers. The play environment is designed to interact with the “Polly Pocket” doll from the ring, that when used together, promote imaginative play. The toy ring and case are principally designed for the amusement of children ages 4 years and older. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2024 |
N341830: The tariff classification of footwear from China
| HTS: (Sizes 2-3) 6402.99.3173, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other: for infants as described in statistical note 2 to this chapter." (Sizes 7-14) 6402.99.3177, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other." |
| Item: A closed toe/open heel, below-the-ankle, below-the-knee, girl’s shoe. The upper and outer sole consist of 100% molded rubber or plastics. The upper features a functional heel strap and closure, a heel with a light-up component, and a molded plastic bow with an affixed faux gem. |
| Reason: Although the footwear may be marketed and sold as part of a costume (as toy footwear), they are substantially constructed of quality, and not flimsy, materials. The footwear is fully functional for everyday use and offered in a large range of sizes. |
| Ruling Date: Aug. 30, 2024 |
N341906: The tariff classification of Tree Pollen from Japan
| HTS: 1404.90.9090, free, “Vegetable products not elsewhere specified or included…Other: Other.” |
| Item: Tree pollen obtained from the branches of cedar and cypress trees upon which male flowers have grown. The pollen is dehumidified, frozen then stored. The pollen is not subjected to extraction, chemical processes, nor has any substances been added to it. The pollen will be used in the manufacturing of in vitro diagnostic (IVD) kits produced by Minaris Medical America that will be solely for exportation to Japan. |
| Reason: N/A |
| Ruling Date: Aug. 30, 2024 |
N341907: The tariff classification of an artificial wreath from China
| HTS: 6702.90.3500, 9%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem. |
| Item: A wreath that features artificial green foliage. Molded polyethylene plastic is used to create the stems and small leaves, while polyester fabric is cut to mimic larger eucalyptus leaves and flocked to resemble lamb’s ear leaves. The base of the circular wreath is constructed from natural vines and is almost entirely obscured by the artificial foliage. |
| Reason: This wreath meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric, featured in the eucalyptus and lamb’s ear leaves, which would impart the essential character, General Rule of Interpretation 3(b) noted. |
| Ruling Date: Aug. 30, 2024 |
N342011: The tariff classification of women’s blouses from India and Indonesia
| HTS: (1) 6206.30.3045, 15.4%, Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s: Other." (2) 6206.40.3035, 26.9%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s: Other." |
| Item: (1) A women’s upper body garment constructed from 100% cotton woven fabric. The blouse features a full front opening secured by button closures, a shirt collar, long hemmed sleeves, and a round hemmed bottom. (2) A women’s upper body garment constructed from 100% rayon woven fabric. The blouse features a full front opening secured by button closures, a shirt collar, 3/4 length hemmed sleeves, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Aug. 30, 2024 |
N342140: The tariff classification of raised-line handwriting paper from China
| HTS: 4811.90.9080, 9903.88.03, free + 25%, "Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other: Other." |
| Item: A package of 50 sheets of free-sheet paper. Each sheet measures 8.5” long x 11” wide (216mm x 279mm) and is printed with six sets of lines for practicing handwriting. The sheets are oriented in landscape format. Each set of lines consists of three lines or rules: a top line, a bottom line, and dashed center line. The top and bottom lines are printed with colored, dimensional, UV-cured ink that provides a raised, tactile characteristic to the paper. The raised ink allows the user to feel the lines as they write. The lines are all printed lithographically. |
| Reason: While the lines are printed and are an important characteristic of the product, they are subsidiary to the primary use of the paper; the printed lines or rules are an element that enhances the use of the paper for practicing handwriting. Additionally, the Explanatory Notes to the Harmonized System for Chapter 49 direct that printed matter of heading 4911 does not include goods that are printed with a repetitive design. Such paper, like standard ruled paper, is classifiable in heading 4811, which provides for paper that is printed. |
| Ruling Date: Aug. 30, 2024 |
N342167: The tariff classification of 3-piece and 5-piece baby product sets from China
| HTS: Separately, in the subheadings applicable to each item in the set. |
| Item: Sets variously consisting of a hat, rattle, headband, socks, birth disc and blanket intended for newborn infants ages 0-6 months. |
| Reason: The baby product sets are not considered sets for tariff classification purposes since the items are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. |
| Ruling Date: Aug. 30, 2024 |
N342169: 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 long-sleeved pullover dress, princess crown and wand. The flimsy man-made textile dress features large, visible loose overlock stitching on the neck and deep back opening which is closed with a single small tab of hook and loop fastener. The dress has long sleeves with a raw unfinished hem along with short ruffle sleeves at the shoulders finished with large, visible loose overlock stitching. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem has large, visible, loose overlock 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 textile dress provides the essential character of the set. |
| Ruling Date: Aug. 30, 2024 |