Rulings, remedies and court proceedings for customs and trade professionals

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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N342888: The tariff classification of Paint by Number Kits from China

HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets."
Item: Two paint kits, one contains one 19.5" x 15.75" framed preprinted canvas, twenty-four acrylic paint pods in assorted colors, and three or four paint brushes and the other contains two 8.46" x 11.46" preprinted boards, seven acrylic paint pots in assorted colors, and one paint brush.The paints and brushes will be used to paint the preprinted canvas and boards. Both kits are packaged for retail sale and intended for use by children ages 4 and above.
Reason: N/A
Ruling Date: Oct. 2, 2024

N342892: The tariff classification of Polyethylene (PET) Masterbatch Chips from China

HTS: 3206.49.1000, 9903.88.03, 5.9% + 25%, "Other coloring matter; preparations as specified in note 3 to this chapter, other than those of 3203, 3204 or 3205; Inorganic products of a kind used as luminophores, whether or not chemically defined: Other coloring matter and other preparations: Other: Concentrated dispersions of pigments in plastic materials."
Item: Polyethylene (PET) Masterbatch Chips, composed of 5.0% various colored pigments (organic and inorganic) mixed with either 95.0% recycled or virgin polyethylene (rPET or PET) or 95.0% virgin nylon.
Reason: N/A
Ruling Date: Oct. 2, 2024

N342428: The tariff classification of footwear from China or Vietnam

HTS: 6402.99.9035, 9903.88.15, 20% +7.5%, "Other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men."
Item: A man’s, closed toe/closed heel, below-the-ankle sneaker with a lace closure with an F.O.B. value of over $12 per pair. The sneaker features an athletic appearance, a padded collar, a heel tab, and a foxing-like band. The external surface area of the upper consists of 63.29% Polyurethane (PU) rubber/plastics, 32.91% textile, and 3.8% “other materials.” The rubber/plastics outer sole is rigid due to the integrated wide metal shank that supports a bottle opener. A small metal C-shaped item is in the center of a thin plastic piece under the arch/midfoot. Its size and placement do not interfere with proper use of the shoe. This style would be considered a composite good and its essential character would be the footwear. Additionally, the footwear possesses enough cushion, flexibility, and traction to be considered athletic footwear.
Reason: N/A
Ruling Date: Oct. 1, 2024

N342443: The classification, country of origin, and marking of a rod rotator device

HTS: 8483.90.8080, 2.8%, "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: Other: Other: Other."
Origin: China or Canada
Marking: Insufficient
Item: A rod rotator device used in the oil and gas industry to extend the service life of sucker rods and related tubing. Fitted to sucker rods in a sucker rod pump oil production system, rod rotators ensure that wear on both the sucker rod and the surrounding tubing is evenly distributed by alleviating friction which occurs during the reciprocating motion of an oil pump. The housing of the rod rotator, which sits between the polished rod clamp and carrier bar of a conventional polished rod and bridle arrangement, is connected to the pump beam by a wire rope. During operation, the reciprocating motion of the pump beam pulls on the wire rope which actuates a lever extending from the rod rotator housing. The up and down motion of the lever causes a worm shaft to turn and an articulating worm gear to rotate. The rotation of the worm gear transmits rotational force (torque) to the sucker rod, creating the desired rotation. Once rotation is initiated, an attached thrust bearing facilitates the maintenance of rotation by creating a near-frictionless articulation between the rotating and fixed components.
Reason: In scenarios one and two, the country of origin of the worm gear is China, thus the country of origin of the rod rotator is China. In scenarios three and four, the country of origin of the worm gear is Canada, thus the country of origin of the rod rotator is Canada.
Ruling Date: Oct. 1, 2024

N342537: The tariff classification of Daihatsu Mini Trucks from Japan

HTS: 8704.31.0120, 25%, “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons.”
Item: Two variants of a 2023 Japanese Daihatsu HiJets utility vehicle; a 2WD version (S500), and a 4WD version (S510). Both vehicles are equipped with small, non-road spark ignition engines. These vehicles are designed for use for farming and agricultural pursuits within farms, orchards, and other agricultural environments. Both 2023 Daihatsu HiJet utility vehicles are designed to seat two persons and are equipped with a 6.5-foot cargo bed with three drop-down sides, a water-cooled 658 cc in-line 3-cylinder, 12-valve DOHC spark-ignition KF-type engine, which you state was specifically designed for non-road use. The vehicles are limited to 25 mph. The HiJets trucks have a Gross Vehicle Weight of approximately 1,500 lbs., are 3.4 meters (11 feet) long by 1.4 meters (4.6 feet) wide, and have a cargo capacity of up to 350 kg (771 lbs.), which makes them suitable for transporting agricultural goods and equipment.
Reason: N/A
Ruling Date: Oct. 1, 2024

N342552: The tariff classification of women’s knit blouse from Guatemala

HTS: 6106.10.0010, 19.7%, Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.
Item: A women’s blouse constructed from 100% cotton, interlock knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment features a crew neckline, short, hemmed sleeves, and a straight, hemmed bottom. The garment extends from the shoulders to below the waist.
Reason: The flimsy man-made knitted textile top imparts the essential character of the set.
Ruling Date: Oct. 1, 2024

N342566: The tariff classification of Clindamycin Phosphate and Benzoyl Peroxide Gel 1.2%/5% in dosage form, from India

HTS: 3004.20.0055, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses …or in forms or packings for retail sale: Other, containing antibiotics: Other: Other: Containing clindamycin or its salts.”
Item: Clindamycin Phosphate and Benzoyl Peroxide Gel 1.2%/5% is a medicinal preparation containing a combination of Clindamycin Phosphate (antibiotic) and Benzoyl Peroxide (antiseptic), as the active ingredients. It is indicated for the treatment of inflammatory acne vulgaris in patients 12 years and older.
Reason: N/A
Ruling Date: Oct. 1, 2024

N342577: The tariff classification of a plastic multimedia enclosure from China

HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.”
Item: A flush mount multimedia enclosure. The enclosure is a box made of flame-retardant acrylonitrile butadiene styrene (ABS) plastic that will be used to house, protect, and organize various telecommunication equipment, including networking cables and related devices. It is designed with vents and is equipped with a hex lock and metal key. The enclosure measures 16 inches wide by 16 inches high by 4.625 inches deep. It is intended to be installed into a wall on the studs. The enclosure itself is empty and does not contain any electrical components.
Reason: N/A
Ruling Date: Oct. 1, 2024

N342624: The tariff classification of stationary exercise bicycle parts from China and Mexico

HTS: 9506.91.0010, 9903.88.15, 4.6% + 7.5%, "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles."
Item: The parts at issue include frame, handlebar, and foot assemblies. The frame assembly is composed of powder coated mild steel, while the adjustable handlebar and the foot assemblies are made from black hard adonized aluminum. All three assemblies include the necessary hardware. There is an alternative configuration of the handlebar and the foot assemblies that is made from cast zinc alloy.
Reason: N/A
Ruling Date: Oct. 1, 2024

N342676: The tariff classification of the “Whac-a-Mole” game from China

HTS: 9504.90.9080, 9903.88.15, free + 7.5%, Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other.
Item: A game that is modeled after the Whac-a-Mole classic arcade game. The game is battery-operated (batteries not included) and can be played alone or with another player. When played with two players, each player takes a different colored plastic mallet and proceeds to whack his colored mole when it lights up. Every time you bop a lit-up mole, you score a point. The middle mole, which is wild and can be bopped by either player, scores two points. If you whack a mole that is not lit up, you lose a point. The machine keeps score electronically, and the player with the most points, wins the game. The game is intended for children ages 4 and older.
Reason: N/A
Ruling Date: Oct. 1, 2024