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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N342180: The tariff classification of a rollator from China
| HTS: 9021.10.0090, free, “Orthopedic appliances, including crutches, surgical belts; splints and other fracture appliances … orthopedic and fracture appliances, and parts and accessories thereof: other.” |
| Item: The Helavo Foldable Rollator with Seat is an indoor and outdoor foldable rolling walker for seniors and adults. It is made with a lightweight aluminum frame, four wheels, a braking system, and two height adjustable handles. It features two cane holders, ergonomic molded handles, step aids, a wide seat, a backrest, and a multifunctional bag. It has a total load capacity of 300 lbs. |
| Reason: The Oxford English Online Dictionary defines a “carriage” as a: “A vehicle, animal, etc., used as a means of conveying or transporting something from one place to another. In later use usually with modifying word indicating the type of carriage, esp. in wheel carriage.” The item in the instant shipment is not a “carriage” or a vehicle akin to a carriage, it is a wheeled support walker and therefore excluded from classification in 8713. In addition, CBP notes that the Harmonized System Committee of the World Customs Organization has also examined the tariff classification of a rollator similar to the instant product and concluded that the rollator is classified under subheading 9021.10. |
| Ruling Date: Sept. 10, 2024 |
N342356: The tariff classification of a wood and steel Gazebo from China
| HTS: 7308.90.9530, 9903.88.02, free + 25%, "Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Sheet-metal roofing, siding, flooring and roof drainage equipment." |
| Item: The product under consideration is a Gazebo made of a cedar wood framework and a galvanized steel roof. It measures 12 feet wide and 12 feet deep by 9.3 feet high. The Gazebo is designed to be permanently positioned to a concrete or wood surface. |
| Reason: General Rule of Interpretation 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 the competing headings which equally merit consideration. The Gazebo is considered a composite good consisting of a cedar wood frame (heading 4421) and a galvanized steel roof (heading 7308). The essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to GRI 3(c), the Gazebo will be classifiable under heading 7308, which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: Sept. 10, 2024 |
N342359: The tariff classification of a greeting card with magnifying glass from China
| HTS: 4909.00.4000, free, “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other.” |
| Item: The “Magnify and Spy Valentine’s Day Card,” consists of 16 Valentine’s Day cards packaged together for resale with 16 small, 4x magnification novelty magnifying glasses. Slits in each card allow for a magnifying glass to be secured. The items are suitable for children to exchange with friends or classmates on Valentine’s Day. The greeting card measures 4” x 5” and bears a Spongebob Squarepants theme. On the front is a hidden-image puzzle made up of a repetitive design involving Spongebob and Patrick the starfish. Text next to the design instructs the child to “Use the magnifying glass to find the hidden yellow seashell.” On the back of the card are the words, “Happy Valentine’s Day” and “To:” and “From:” spaces with hearts. |
| Reason: The “Magnify and Spy Valentine’s Day Card” meets the term “goods put up in sets for retail sale” and will be classified according to the component that confers on the set its essential character. The card imparts the essential character of the set. The card represents the main traditional objective of giving a Valentine to someone, and the puzzle on the card is the focal point of the activity using the magnifying glass. |
| Ruling Date: Sept. 10, 2024 |
N342483: The tariff classification of a wooden chest of drawers from France
| HTS: 9403.50.9080, free, “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Other.” |
| Item: A low-slung handmade wooden bedroom-type chest of drawers, or dresser, with three full-width stacked drawers, each with a central leather pull mounted on its top edge. The chest of drawers measures 49.2" (W) x 26.4" (D) x 40.5" (H) and weighs approximately 220 lbs. The exterior is fashioned from recycled freight wagon boards, the drawers are made of new oak and the structure is made from MDF. The chest of drawers is painted a vivid blue and sits atop four metal legs. It is made in France. |
| Reason: The Explanatory Notes to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The subject chest of drawers meets this definition of furniture and therefore will be classified as furniture in heading 9403. |
| Ruling Date: Sept. 10, 2024 |
N342484: The tariff classification of Valentine’s Day cards with pencils from China
| HTS (Valentine Cards): 4909.00.4000, free, “Printed or illustrated postcards, printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other.” |
| HTS (Stacking Pencils): 9609.10.0000, 9903.88.15, 14¢/gross + 4.3% + 7.5%, “Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath.” |
| Item: The “Valentine Card Kit, Stacking Pencils,” consists of eight Valentine’s Day cards packaged together with eight novelty pencils. The cards are single-sided paperboard greeting cards, measuring 4.25” x 3”, with colorful text and illustrations printed on the face and blank on the back. Holes in the card allow the child to secure a pencil to each card with a twist tie (included). The pencil comprises three heart-shaped pencils that are stacked consecutively. Each pencil lead is encased in a heart-shaped plastic sheath. The pencil is non-sharpening. The lead in the pencils is fixed in place and is neither advanceable nor replaceable. Each heart has a cavity at the end opposite the lead so that it can be stacked with the pencil tip of another plastic, heart-shaped pencil. |
| Reason: The greeting cards packaged with the stackable pencils fail the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS). Although the items are classified in more than one tariff heading and are packaged together for retail sale, the cards are not used for the same activity (sending a holiday greeting) as the accompanying pencils (writing). Therefore, the items will be classified separately. |
| Ruling Date: Sept. 10, 2024 |
N342017: The country of origin of Clindamycin Phosphate Topical Solution USP, 1%
| Origin: China |
| Item: Clindamycin Phosphate Topical Solution USP, 1%, imported in 30 mL and 60 mL bottles, is an antibiotic. It is indicated for the treatment of acne vulgaris. |
| Reason: The mixing of the active ingredient, Clindamycin Phosphate (made in China) with inactive ingredients into the final dosage Clindamycin Phosphate Topical Solution in India does not result in a substantial transformation and the country of origin will be China. |
| Ruling Date: Sept. 9, 2024 |
N342080: The tariff classification of children’s garments from India
| HTS (Sweater): 6110.20.2025, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: sweaters: girls’." |
| HTS (Shorts): 6104.62.2060, 14.9, "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) knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Girls’: Other." |
| Item: A girl’s sweater and a pair of shorts constructed of 100% cotton knit fabric. The sweater features a crew neck, short rib-knit sleeves and a rib-knit bottom extending from the neckline to the waist. The pullover-style sweater measures 9 stitches per 2 centimeters in the direction the stitches were formed. The shorts feature an elastic waistband and rib-knit leg openings. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2024 |
N342430: The tariff classification of elastomeric ethylene copolymers from Belgium
| HTS: 3901.90.1000, free, "polymers of ethylene, in primary forms: other: elastomeric." |
| Item: Copolymers of ethylene and methyl acrylate or butyl acrylate. The ethylene monomer comprises greater than 50%, but less than 95% by weight of the copolymer. Documentation was also provided to demonstrate that the product meets the definition of “elastomeric” as provided for in Chapter 39 Additional U.S. Note 1. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2024 |
N342207: The tariff classification of an electronic wearable wrist band from China
| HTS: 8517.62.0090, 9903.88.15, 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
| Item: The item concerned is referred to as the “Referee on Court” (ROC). This device is an electronic wearable wrist band used by pickleball players to keep score of the game. The ROC is about the size of a wristwatch and has two buttons, one looks like a ball and the other looks like a paddle. The ROC sends and receives signals/data, via Bluetooth, to a tethered cell phone that is running a proprietary mobile application (app). The app then updates/tracks the score and announces the score out loud (using cell phone and external speakers). |
| Reason: N/A |
| Ruling Date: Sept. 6, 2024 |
N340814: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a men’s sweatshirt from Honduras
| HTS: 6110.30.3041, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweatshirts: Men’s." |
| DR-CAFTA Eligibility: Yes |
| Item: A men’s sweatshirt constructed from 50% cotton and 50% polyester knit fabric that is significantly brushed on its inner surface. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. It features a rib knit crew neckline, long sleeves with rib knit cuffs, and a rib knit bottom band. The neckline, cuffs, and bottom band are constructed from 49% cotton, 49% polyester, and 2% spandex knit fabric. |
| Reason: Since the sweatshirt contains non-originating materials, it must undergo the applicable change in tariff classification specified in General Note 29(n) in order to meet the requirements of GN 29(b)(ii)(A). In addition, it must meet any applicable chapter rules found in GN 29(n), Chapter 61. The component that determines the tariff classification of Style PC78TBD2025 is the cotton/polyester fabric of the main body and sleeves. Therefore, this is the only component that must satisfy the specific rule of origin set out in GN 29(n)/61.25. As described above, this fabric is knit in Honduras of yarns formed in the United States of U.S. fibers. Since the fabric is an originating material, it does not need to meet the tariff shift portion of this rule. Further, as noted above, this fabric is cut, sewn, and assembled into the finished garment in Honduras. Accordingly, GN 29(n)/61.25 is satisfied. Because the fabric of the neckband is of knit construction, it is not classifiable under subheading 5806.20. Further, because this fabric contains less than 5% by weight of spandex, it is not classifiable in heading 6002. Accordingly, the garment is not subject to Chapter rule 3. The polyester thread used to sew the garment is composed of 60% filament fibers and 40% staple fibers. Accordingly, it is classifiable in heading 5401. This thread is formed and finished in Guatemala. Chapter rule 4 is therefore satisfied. The goods described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b). |
| Ruling Date: July 17, 2024 |