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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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.
N342584: The tariff classification of casual shoes from China
| HTS: 6404.19.3760, 12.5%, Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women. If using an upper of plastic-coated leather: 6403.99.9065, 9903.88.15, 10% + 7.5%, Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other. |
| Item: A woman’s, slip-on, below-the-ankle, casual shoe. The external surface area of the upper consists of 54% polyester textile, 34% polyester faux fur, and 12% cotton. It is lined with polyester faux fur and has a rubber or plastics outer sole. The external surface area of the outer sole in contact with the ground consists of 59.8% applied textile and 40.2% rubber or plastics. Rubber or plastic is said to make up more than 10% of the shoe's weight. The shoe doesn't have a foxing or foxing-like band. The value provided is $11.38 per pair. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |
N342690: The tariff classification of Abiraterone Acetate Tablets in dosage form, from China
| HTS: 3004.39.0050, 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 hormones or other products of heading 2937: Other: Other.” |
| Item: Abiraterone acetate, imported in 60 mg and 250 mg tablets, is a prodrug of abiraterone and a structural analogue of a steroid hormone with anti-androgen activity. It will be used in combination with prednisone for the treatment of patients with metastatic castration-resistant prostate cancer. The abiraterone acetate tablets will be exported from India and the country of origin is China. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |
N342864: The country of origin of booster cables
| Origin: Thailand |
| Item: Five automobile booster cables used to assist in charging the battery of the vehicle. The cables are comprised of a length of insulated cable with varying thickness and length depending on the specific part number. Each has two electrical clamps at each end. The manufacturing process is substantially similar for all the cables and occurs in Thailand. Copper wire of Thai origin is twisted and braided before being insulated via an extrusion process. The various connectors and clamps, of Chinese origin, are then assembled and added to the ends of the cables. The finished cables are then retail packaged for shipment to the U.S. |
| Reason: The Thai origin copper wire imparts the character of the finished articles, and the addition of the Chinese connectors doesn't substantially transform the insulated conductor into a new and different article of commerce with a name, character and use distinct from the individual components. |
| Ruling Date: Oct. 8, 2024 |
N342909: 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: Of other materials: Other: Of man-made fibers.” |
| Item: A wreath consisting of artificial foliage that contains green branches and stems of plastic mixed with green and orange leaves of polyester fabric. It's decorated with several foam pomegranates, natural pine cones and cinnamon sticks. The foliage is glued to a natural grapevine wreath that is intertwined with metal wire and is almost entirely obscured by the artificial foliage. The wreath measures 24 inches in diameter. |
| Reason: The polyester fabric leaves provide the most overall visual impact to this product and thus impart the essential character |
| Ruling Date: Oct. 8, 2024 |
N343062: The tariff classification of “UNO Elite NFL 2024 Core Edition” card game from China
| HTS: 9504.40.0000, free, "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." |
| Item: A game consisting of regular UNO playing cards and specially designed “NFL Player” collector’s action cards. The deck comes with 112 basic UNO cards, 56 “NFL Player” cards and four collectible foil UNO cards. The game is played in the same way as the classic UNO game, with the “NFL Player” cards directing the actions such as “skip” and “reverse.” The game can be expanded with additional “NFL Player” cards called “Draft Packs” and sold separately. The game is intended for children ages 7 and older. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |
N342554: The tariff classification of five handbags from China
| HTS: (1), (3) if valued under $20: 4202.21.6000, 9903.88.03, 10% + 25%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each." (1), (3) if valued over $20: 4202.21.9000, 9903.88.03, 9% + 25%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each." (2), (4) 4202.22.1500, 9903.88.03, 16% + 25%, "Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics." (5) 4202.22.4500, 9903.88.03, 16% + 25%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." |
| Item: The first item (1), the “Play Crossbody,” is constructed of 100% cow leather. The bag features a flap with magnetic snap closures and one handle. It measures 13.2 inches (L) x 2.8 inches (W) x 5.5 inches (H). The second item (2), the “Play Shoulder,” is constructed of a man-made textile with an outer surface of polyurethane. The bag features one handle and a zippered closure. It measures 13 inches (L) x 3.1 inches (W) x 7.7 inches (H). The third item (3), the “Scrunch-D Shoulder M,” is constructed of 100% cow leather. The bag features drawstrings and shoulder straps. It measures 21.2 inches (L) x 5.5 inches (W) x 6.7 inches (H). The fourth item (4), the “Grab-D Hobo S Bag,” is constructed of a man-made textile with an outer surface of polyurethane. The bag is in a crescent shape. It is secured with magnetic snap closures. The article measures 14 inches (L) x 4 inches (W) x 12.8 inches (H). The fifth item (5), the “Rave Crossbody X,” is constructed of 100% cotton. The bag features one adjustable strap and a zippered closure. It measures 12.6 inches (L) x 3.9 inches (W) x 6.3 inches (H). |
| Reason: N/A |
| Ruling Date: Oct. 7, 2024 |
N342620: The tariff classification, country of origin, and status under the United States-Mexico-Canada Agreement (USMCA)
| HTS: 8501.31.4000, 9903.88.02, 4% + 25%, "Electric motors…: Other DC motors…: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W." |
| Origin: China |
| USMCA Eligibility: No |
| Item: The G5 Haptic Feedback System, which consists of a controller, various numbers of electric actuators, and electric cables. The G5 Haptic Feedback Systems are used in a variety of applications, including movie theaters, home entertainment, video gaming and simulation, professional simulation and training, attractions and theme parks. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N342962: The tariff classification of a puzzle mat 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 puzzle mat that comprises 36 foam play tiles in bright colors that measure approximately 12” x 12” each and are constructed of ethyl-vinyl-acetate (EVA). Each tile has an individual number or letter printed in its center and specially cut edges that permit the tiles to interlock with one another like pieces in a puzzle. Children will derive amusement from this toy by manipulating the brightly colored numbers and letters. The puzzle mat will also help teach a young child the alphabet and numbers in a fun way. The puzzle mat is principally designed for the amusement of children ages 3 years and older. |
| Reason: N/A |
| Ruling Date: Oct. 7, 2024 |
N342986: The tariff classification of a ceramic decoration from China
| HTS: 6913.90.5000, 9903.88.15, 6% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: The ceramic decoration is for indoor placement on a tabletop. The Disney character Stitch holds a pineapple in front of the palm tree. The item is made of ceramic stoneware and contains plastic-colored light bulbs. It measures approximately 7 inches wide by 9.5 inches high by 7 inches deep. The palm tree is adorned with pink, blue, white, purple and orange plastic light bulbs wrapped around the trunk and on top of the palm tree. These lights enhance the LED illumination of the article when the batteries are turned on. The back of the item has an opening on the bottom to view the one-watt LED battery-operated candle included with the product. The article uses 2 LR44 button cell batteries, which are not included. |
| Reason: N/A |
| Ruling Date: Oct. 7, 2024 |
N342456: The tariff classification and country of origin of finished footwear from China and India
| HTS: 6402.99.8005, 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: Tennis shoes, basketball shoes, gym shoes, training shoes and the like. |
| Origin: China |
| Item: A below-the-ankle athletic shoe having a rubber/plastics upper, a secure lace closure, and a rubber/plastics outer sole. The rubber/plastics outer sole has a microns thin application of leather flocking. The leather flocking has no bearing upon the classification and is disregarded. The value of the completed imported footwear for both scenarios is $11.80 per pair F.O.B. In the first scenario, the shoe is assembled in India from a formed upper made in China, and an outer sole made in China. In the second scenario, the shoe is assembled in India from a formed upper made in China, and an outer sole made in India. |
| Reason: The attachment of the Chinese-origin outer sole to the Chinese-origin upper, and the attachment of the Indian-origin outer sole to the Chinese-origin upper is minor assembly. As such, the country of origin for marking purposes is where the product acquires the “essence” of a completed shoe. In both scenarios, the Chinese-origin upper forms the essence of the completed shoe. As a result, the country of origin for the finished footwear in both proposed manufacturing scenarios is China for marking purposes and for purposes of applying Section 301 trade remedies. |
| Ruling Date: Oct. 4, 2024 |