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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N342498: The tariff classification of a bean bag set
| HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Item: The product consists of 4 bean bags, with each bean bag in the set measuring 6 inches by 6 inches square. The bags are composed of 100% polyester fabric with the filler comprised of calcium, PP pellets and plastic additives. The bean bag set is principally designed for play activities such as to throw, catch, juggle, cornhole etc. |
| Reason: N/A |
| Ruling Date: Sept. 17, 2024 |
N342609: The tariff classification of aluminum foil containers from China
| HTS: 7615.10.7125, 3.1%, “Table, kitchen or other household articles and parts thereof, of aluminum…: table, kitchen or other household articles and parts thereof…other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other…containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness.” |
| Item: Aluminum foil containers made from rolled aluminum sheets. Upon importation, the aluminum containers are empty. The items will be marketed and sold to food service establishments. Each container has a lid made from either polyethylene terephthalate or Polystyrene plastic materials. The containers are available in black, gold, and silver colors. The aluminum foil containers are oven and freezer-safe and will be used for baking, serving, or storing hot and cold foods. |
| Reason: N/A |
| Ruling Date: Sept. 17, 2024 |
N342131: Country of origin determination for a gearbox
| Origin: Thailand |
| HTS: 8483.90.5090, 2.5%, "Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Toothed wheels, chain sprockets and other transmission elements presented separately; parts: Parts of gearing, gear boxes and other speed changers: Other." |
| Item: An aluminum gearbox, which will be used in a winch. Once in use, the gearbox transmits a rotary movement that allows the drum to turn in a forward or reverse motion. This operation allows for the cable that is wrapped around the drum to be extended and retracted. The gearbox will be affixed to the front of an all-terrain vehicle. The aluminum casting and polishing of the gearbox teeth with the injection gate occurs in Thailand. Additionally, two small holes are cast on either side of the gearbox for future mounting. The gearbox features teeth prior to export from Thailand to China for further processing. The gearbox and injection gate are then lathed and painted in China, both minor processes, and subsequently exported to the U.S. |
| Reason: The item at importation is functionally a gearbox and heading 8483 specifically provides for gearboxes. The Thai gearbox casting is discernable as a gearbox, as it features teeth that transmit power prior to being exported from Thailand. It has a pre-determined end use prior to being subjected to the described finishing processes in China. As such, the processes completed in China do not substantially transform the casting, nor do they change the shape, character, or predetermined use of the casting. The gearbox casting is not transformed in China into a new and different article of commerce with a name, character, and use distinct from the article exported from Thailand. |
| Ruling Date: Sept. 16, 2024 |
N342292: The tariff classification of the Handheld Dual Parallel Arm Lift Controller Pendant from China
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. Secondary Classification: 9817.00.96, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Subheading provides duty free treatment aside from any additional duties and/or applicable fees upon importation into the United States. |
| Item: The Handheld Dual Parallel Arm Lift Controller Pendant is a handheld electrical controller consisting of a plastic case, an internal printed circuit board assembly (PCBA), and a strain relief cord with a cylindrical connector. On the top of the Pendant is a user interaction thumbwheel switch operator that when depressed, interacts with the electrical switches mounted on the PCBA for the purpose of controlling a wheelchair lift. In use, the Pendant will be installed onto a motor vehicle mounted wheelchair lift device to provide the occupant with control of the ascent, descent, and stowing of the lift. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2024 |
N342334: The country of origin of a basin wrench
| Origin: Vietnam |
| Item: The basin wrench is a plumbing tool which is used in confined spaces, such as underneath kitchen and bath sinks, to turn fasteners and pipes. The tool consists of an extendable shaft that is attached to a lower jaw. A spring-loaded curved jaw is attached to the lower jaw with an additional pivot pin. The basin wrench will be produced in Vietnam and China. In Vietnam, raw steel rods are drop forged to make the jaw blanks of the lower jaw and curved jaw. The inner piece of the extendable shaft is also made in Vietnam from raw steel stock. These three articles are then sent to China where the jaws are machined to add teeth, holes are drilled in each piece, and all are heat treated. The inner piece of the shaft is assembled with a Chinese-origin outer shaft piece. The jaws and the extendable shaft are then assembled with Chinese origin springs, pins, clips, and a handle. |
| Reason: The processes and assembly operations performed in China do not constitute a substantial transformation of the three main components of the tool (i.e., the two jaw blanks and inner shaft) that are manufactured in Vietnam. These articles provide the principal characteristics of the finished basin wrench, are dedicated for use as such, and cannot be used for any other purpose. The character of the jaw blanks and inner shaft remains unchanged after the machining, drilling of holes, and heat treatment that occurs in China. The inner shaft is the part that attaches to the lower jaw upon final assembly and is consequently essential to the tool’s operation. Therefore, the country of origin of the finished basin wrench is Vietnam. |
| Ruling Date: Sept. 16, 2024 |
N342365: The tariff classification of cylindrical battery can from Mexico
| HTS: 8507.90.8000, 3.4%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Parts: Other.” |
| Item: A Cylindrical Can Assembly which is a bottomed cylinder-shaped can with an opening on one end. The assembly is used during the manufacturing of battery cells and consists of a steel cylindrical casing with an aluminum rivet and polybutylene terephthalate gasket pressed into the closed end of the casing. It weighs 70 grams and measures 46 millimeters in diameter by 80 millimeters in height. Each assembly is imported finished and ready for use and does not require any post-importation processing. During battery cell manufacturing, a jelly roll material, containing alternating layers of anode, cathode, and separator material, is inserted into the opening. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2024 |
N342369: The tariff classification of a serving dish from China
| HTS: 3924.10.2000, 9903.88.15, 6.5% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.” |
| Item: The black plastic serving dish is a round open receptacle with a diameter of approximately 8 inches and a depth of 1.77 inches deep. It is made of 100% silicone plastic. It has a flat bottom and a raised rim around the perimeter. The dish is designed to fit over a beverage drinking tumbler and contains five separate sections to hold and contain food. The item is food-safe and intended for household use. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2024 |
N342116: The tariff classification of a boy’s upper body garment from Malaysia
| HTS: 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| Item: A boy’s upper body garment constructed of 92% polyester and 8% spandex, finely knit fabric that measures approximately 60 stitches per two centimeters in the direction the stitches were formed. The crew neck pullover features a sweat patch on the rear neckline, a small screen print logo on the left chest, long, hemmed sleeves, a large screen print on the left sleeve and a straight, hemmed bottom. The garment will be imported in boys’ sizes XS, S, M, L, XL and XXL. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2024 |
N342123: The tariff classification of two knit fabrics from China
| HTS: (1) 6004.10.0085, 9903.88.03, 12.3% +25%, "Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: Containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread: Other." (2) 6005.36.0080, 9903.88.03, 10% +25%, Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, unbleached or bleached: Other: Other. |
| Item: Sample 1 is knit fabric that has been dyed white. The fabric is composed of 85% polyester and 15% spandex and weighs approximately 260 g/m². The fabric is of weft knit construction. The fabric will be imported on rolls in various widths of 160, 260 and 320 centimeters and 109 yards in length. The fabric will be used for table and chair coverings, pop/hop ups, snake display systems, soft signage and sculptural graphics. Sample 2 is a knit fabric that has been dyed white. The fabric is composed of 100% polyester and weighs approximately 200 g/m². The fabric is of warp knit construction. The fabric will be imported on rolls in various widths of 260 and 320 centimeters and 109 yards in length. The fabric will be used for tension frames, back drops, tablecloths, soft signage and pop-up frames. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2024 |
N342141: The tariff classification of gloves from China
| HTS: 4203.29.1800, 9903.88.03, 14% + 25%, “Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Gloves of horsehide or cowhide (except calfskin) leather: Other: Other.” |
| Item: A work glove with a palm side constructed of cow leather. The back side is stated to be constructed of an aluminized rayon woven fabric, which provides radiant heat protection. The glove features a brushed lining, leather reinforcement patches on the thumb crotch and a portion of the palm, aluminized rayon fabric reinforcement patches on the palm side fingertips, and an extended cuff. The essential character of the glove is imparted by the palm side cow leather. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2024 |