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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N342710: The tariff classification of four tabletop decorations from China
| HTS: (skull, jack-o’-lantern, and ghost style decorations) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” (candy corn style decoration) 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: Halloween Fabric Table Decor, consisting of an assortment of four styles of stuffed textile tabletop decorations. The items depict a skull, jack-o’-lantern, ghost and candy corn and feature an outer fabric of man-made textile fleece, stuffed with man-made fiberfill and include a bag of stones sewn inside to serve as a weight to keep the items standing upright on a flat surface. Each item measures approximately 3.75" (L) x 1.75" (D) x 3.75" (H). The decorations will be marketed and sold separately, exclusively for Halloween. |
| Reason: N/A |
| Ruling Date: Sept. 20, 2024 |
N342248: The tariff classification of five upper body garments from Vietnam
| HTS: (1) 6211.42.1075, 8.1%, Track suits, ski-suits and swimwear; other garments: Other garments, Women’s or girls’: Of Cotton: Other: Jackets and jacket-type garments excluded from heading 6202. (2) 6211.43.1078, 16%, Track suits, ski-suits and swimwear; other garments: Other garments, Women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. (3), (4) 6110.30.3059 32%, Sweaters, pullovers, sweatshirts; waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. (5) 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: (1) A woman’s upper body garment constructed from 100% cotton woven fabric. (2) A woman’s upper body garment constructed from 100% polyester woven fabric. (3) A woman’s cardigan-style garment constructed from 100% polyester knit fabric. (4) A woman’s cardigan-style garment constructed from 80% polyester and 20% spandex knit fabric. (5) A men’s cardigan-style garment constructed from 80% polyester and 20% spandex, finely knit fabric. |
| Reason: N/A |
| Ruling Date: Sept. 19, 2024 |
N342308: The tariff classification of a decorative metal wire pumpkin with lights from China
| HTS: 8306.29.0000, free, Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. |
| Item: A decorative pumpkin with lights. The item is a hollow, three-dimensional shaped pumpkin, made of metal wires with string lights inside. The string lights are attached to an external battery housing with an on/off switch. When powered on, the glowing light is emitted through the closely arranged metal wires. |
| Reason: The glowing light merely enhances the article’s decorative appeal and is not a substantial source of lighting. |
| Ruling Date: Sept. 19, 2024 |
N342346: The tariff classification and country of origin of a vinyl roller shade
| HTS: 3925.30.1000, 3.3%, Builders’ ware of plastics, not elsewhere specified or included: shutters, blinds (including venetian blinds) and similar articles and parts thereof: blinds (including venetian blinds). |
| Origin: Vietnam |
| Item: A “tear-to-fit vinyl roller shade” consisting of a polyvinyl chloride shade on a telescopic steel tube. It is designed for installation with steel brackets inside or outside a window frame and will be imported with mounting hardware. The shade also features a cordless spring mechanism inside the telescopic tube and is operated by raising and lowering the bottom hem slat. The product incorporates a perforated line pattern that allows the width to be altered at home by tearing the vinyl along the perforation. The width of the telescopic tube can also be adjusted. The shade measures 37.25 inches wide by 72 inches long. The shade will be sold in retail establishments. |
| Reason: The totality of operations performed in Vietnam result in a substantial transformation of the components into a finished vinyl roller shade. |
| Ruling Date: Sept. 19, 2024 |
N342137: Classification and country of origin determination for a coated woven fabric; 19 CFR 102.21(c)(1)
| HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Origin: India |
| Item: The fabric style is of woven construction and composed of 100% polyester with a compact acrylic coating and resin on one side. The coating has small amounts of inorganic chemicals such as titanium oxide, dolomite, calcium carbonate, dispersing agents, thickeners, PH modifiers, and defoamer. The coating is visible to the naked eye. The coating weighs 84 g/m2 and accounts for approximately 30 percent of the weight of the product. The total weight of the fabric is 280 g/m2 and it will be imported in rolls of 54 or 60 inches in width and 50 yards in length. The entire manufacturing process for this product, including the production of yarn as well as the weaving, coating and packing of the fabric, takes place in India. The intended use of the product will be as a commercially printable textile banner material for display graphics and other décor applications. |
| Reason: N/A |
| Ruling Date: Sept. 18, 2024 |
N342162: The tariff classification of footwear from China
| HTS: 6402.99.8061, 9903.88.15, 90¢/pair + 20% + 7.5%, other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair. |
| Item: A woman’s, closed toe/closed heel, below-the-ankle, slip-on shoe, valued at $10.73 per pair, F.O.B. The constituent material of shoe’s upper is rubber or plastics with elastic gore on the sides of the vamp. The upper material is overlapped by ¼ inch or more, adhered to the outer sole unit, and sewn to the insole board. This style has very thin leather flocking covering most of the outer surface that contacts the ground. However, the fibers do not overlap on much of the outer sole and do not obscure the rubber/plastics material underneath. The flocking is not sufficient to be considered a leather outer sole. It will be treated as a “similar attachment.” Where the outer sole of the footwear is covered with only a dusting of leather flocking, or a microns-thin layer of leather flocking, this application of leather flocking should be viewed as a “similar attachment” and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. Therefore, the constituent material of outer sole of the shoe will be rubber/plastics. |
| Reason: N/A |
| Ruling Date: Sept. 18, 2024 |
N342208: The country of origin of Valsartan Tablets in dosage form
| Origin: China |
| Item: Valsartan, imported in dosage tablets of 40 mg, 80 mg, 160 mg and 320 mg, is a nonpeptide, orally active and specific angiotensin II receptor blocker acting on the AT1 receptor subtype. It is indicated for the treatment of hypertension and heart failure in patients who are intolerant to ACE inhibitors.The active pharmaceutical ingredient (API), Valsartan, is manufactured in China and that the finished tablets in dosage form are made in India. In India, the Valsartan will be mixed with inactive ingredients to produce the final Valsartan Tablets in dosage form. |
| Reason: The mixing of the active ingredient Valsartan (made in China) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation and the country of origin will be China. |
| Ruling Date: Sept. 18, 2024 |
N342249: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric from China
| HTS: 6001.92.0010, 9903.88.03, 17.2% + 25%, Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour. |
| Item: A bonded fabric composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 310 g/m². The fabric contains approximately 14 stitches per centimeter in the vertical direction. The woven backing fabric weighs 40 g/m². It is the face fabric which imparts this product with the essential character. This fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Sept. 18, 2024 |
N342276: The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Sika ViscoCrete®-2100
| Origin: Canada |
| USMCA Eligibility: Yes |
| Item: A concrete admixture with the product name of ViscoCrete-2100. ViscoCrete-2100 is a high-range water reducing admixture that is added to concrete containing Portland Limestone Cement to create high slump/flow concrete with excellent workability. The process of making ViscoCrete-2100 occurs entirely within Canada. The ingredients processed in Canada are sourced from a variety of suppliers, both United States and foreign: Polycarboxylate ether-based polymer (PCE) from China, Defoamer from the U.S., Antifoam from Germany, Blue Colorant from Canada, and Biocide from the U.S. The manufacturing process commences with the introduction of water into a mixer. The PCE is added into the mixer in specific, predetermined quantities and agitated to create a uniform blend. The defoamer and antifoam agents are then added to the mixer in specific, predetermined quantities and agitated to continue the blending process. The blue colorant is then added to the mixture and agitated. Finally, the biocide is added and mixed until the end product is homogeneous. The quantities of the materials added to the mixer and time of the blending operation is predetermined to achieve required solids content in the final product. The blending process results in the finished product, ViscoCrete-2100, which has defined quality control values (pH, solids content, specific gravity color and IR spectra). |
| Reason: The blending operations described, in sum, do substantially transform the individual components into a new and different article of commerce with a changed name, character, and use. Therefore, the processes performed in Canada result in a substantial transformation of the non-Canadian components and ViscoCrete-2100 is a product of Canada. Therefore, ViscoCrete-2100 will not be subject to the additional duties under Section 301 of the Trade Act of 1974, as amended, upon importation. |
| Ruling Date: Sept. 18, 2024 |
N342293: The tariff classification of women’s knit blouses from the Philippines and Cambodia
| HTS: 6106.10.0010, 19.7%, Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. |
| Item: Women’s blouses constructed from 100% cotton, jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The garments extend from the shoulders to below the waist. |
| Reason: N/A |
| Ruling Date: Sept. 18, 2024 |