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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N343097: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-sized costume identified as Crimson Ninja, consisting of a hooded dress, foam waist sash and mask and featuring raw, unfinished edges on the long sleeves and hem bottom. The attached arm and leg ties are raw, unfinished fabric strips. The dress is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Oct. 28, 2024 |
N343098: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as the Hello Kitty Party Dress, consisting of a short-sleeved pullover dress, waist sash and headpiece and featuring large, visible, loose overlock stitching on the neck. The short sleeves are raw and unfinished. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem has large, visible, loose overlock stitching. The dress is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 28, 2024 |
N343099: The tariff classification of plastic light up decorations from China
| HTS: 3926.40.0090, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: Four decorations that light up using LED lights and require three AA batteries that will be included. The decorations use light to enhance the visual appeal of each product and they remain ornamental even when the light isn't in use; any lighting of the surrounding area, if any, is merely incidental to their use as a decoration. The first decoration is a bundle of asparagus. It will measure 4.5 inches in length by 4.5 inches in width by 9 inches in height. The second decoration is a cooked turkey on a plate. It will measure 12 inches in length by 9 inches in width by 7 inches in height. The third decoration is a pie on a plate. It will measure 10 inches in length by 10 inches in width by 7 inches in height. The fourth decoration is a turkey. It will measure 10 inches in length by 7 inches in width by 11 inches in height. |
| Reason: These articles aren't recognized symbols or motifs clearly associated with any specific holiday, and using or displaying them would not be aberrant at any time of year. |
| Ruling Date: Oct. 28, 2024 |
N343395: The tariff classification of an alloy steel post from Germany
| HTS: 7228.70.6000, 9903.80.01, free + 25%, Other bars and rods of other alloy steel: angles, shapes and sections, … Angles, shapes and sections: Other. |
| Item: The product under consideration is a Post-C profile made of S350GD alloy steel. The profile is hot-dipped galvanized with Magnelis. It is then cold-rolled into an angle i.e., C-profile, and hole punched. The post measures 110" x 80" x 3" and will be used in a solar racking system. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2024 |
N343428: The tariff classification and country of origin of stainless-steel reinforced polyvinyl chloride (PVC) hoses
| HTS: 3917.39.0010, 3.1%, tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other: reinforced with metal. |
| Origin: Thailand |
| Item: A hose composed of extruded polyvinyl chloride (PVC), reinforced with a braided stainless-steel sleeve and fitted on both ends with brass fittings. These hoses are noted to be used to connect washing machines, dishwashers, and ice makers to the water supply in a home. The first manufacturing phase takes place in Thailand. Polyvinyl chloride resin is extruded to form a PVC hose. The hose is then spooled onto rolls for shipment and further processing. The second manufacturing phase takes place in China. The rolls of hose are shipped to China where they are reinforced by braiding stainless steel around the hoses. The hoses are cut to a length of 24 inches and the brass fittings are attached. The finished hoses are then packed for shipment. |
| Reason: The reinforcement with braided materials, cutting to length, and the addition of the Chinese fittings does not substantially transform the hose. Therefore, the country of origin of the finished hose with fittings is considered to be Thailand. |
| Ruling Date: Oct. 28, 2024 |
N343509: The classification of a pillow from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Item: The Smurfs Shroom Shuffle is a brightly colored and whimsical pillow, which is a plush three-dimensional representation of a Smurf-type mushroom with a yellow stem, a yellow underside with radial segmentation, a red top, and approximately four white irregular oval splotches outlined in black. It is made of 100% polyester knit fabric and contains a 100% polyester fill. When viewed from the top, the pillow is more or less round and when viewed from the side it is shaped like a slightly pointy mushroom. It is approximately 12" high, has a diameter of approximately 12" and is made in China. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2024 |
N342920: The Tariff Classification and Country of Origin of Ling Fish Fillets
| HTS: 1604.19.4100, 10%, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Other (including yellowtail): Other: Fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared: Neither cooked or in oil.” |
| Origin: Malaysia |
| Item: Ling fish with the scientific name Genypterus blacodes (also known as pink cusk-eels) of New Zealand origin and that is harvested in the Food and Agriculture Organization (FAO) of the U.N. Major Fishing Area 81. The fish will be headed and gutted immediately upon harvesting on board the flagged vessel and then frozen and shipped to China. In China, the fish will be thawed, filleted and cut into portions and then shipped to Malaysia. In Malaysia, the fish will be battered, crumbed and par fried and then shipped to the United States in retail ready pouches with a net weight of 1 kg. |
| Reason: Regarding the above-described ling fish product, the article is substantially transformed due to processing that is performed in Malaysia. Accordingly, the finished article is a product of Malaysia. |
| Ruling Date: Oct. 25, 2024 |
N342959: The tariff classification, country of origin marking, status under the United States-Mexico-Canada Trade Agreement (USMCA), and applicability of Section 301 Trade Remedies of a Server Rack
| HTS: 8471.70.9000, free, "Automatic data processing machines and units thereof … Storage units: Other storage units: Other." |
| USMCA Applicability: Yes |
| Section 301: No |
| Item: The Osmium 45U Stack, which is a Serverless Rack, and consists of a single metal cabinet that is populated with nine magnetic tape storage units. The storage units are described as Modules and are named the Base, the Cartridge Expansion, the I/E Expansion, and the Drive Expansion, where each of the Modules are mounted within the cabinet, stacked vertically, and interconnected both physically and electrically. In the instant configuration, there is one Base Module, two Cartridge Expansion Modules, one I/E Expansion Module, five Drive Expansion Modules. Each of the Modules houses an array of magazines that are populated with magnetic tape storage cartridges. Internal to the stack of Modules is a robotic mechanism that navigates within the vertical chamber of all nine interconnected Modules to select and relocate cartridges from a magazine storage location to a tape drive and/or return cartridges to a magazine for storage. |
| Reason: The Serverless Rack is manufactured in Mexico through a complex process of assembly involving numerous foreign and domestic components to produce a data storage system. Because the Serverless Rack was produced through a production process that isn't described as minor processing and/or simple assembly, the Osmium 45U Stack, will be marked a product of Mexico. The Serverless Rack is assembled in Mexico, building each individual module by mounting numerous foreign origin components, cables, brackets, etc. into the bare German origin Module frames. Also in Mexico, each of the empty Module frames are manufactured by populating with foreign components, such as magazines, cartridges, drives and more. Once each Module is built, they are mounted into a Chinese origin metal cabinet. While the drives are said to be of Chinese origin, the process of assembling the individual drives into their carriers, and then further assembling the drive subassemblies into the Modules, followed by the combining of each of the Modules into a single interdependent storage system, is complex and meaningful work that substantially transforms the individual components into a mass digital tape storage system. As a result, the Osmium 35U Stack, Configuration 8 isn't subject to additional duties pursuant to Section 301 upon importation into the United States. |
| Ruling Date: Oct. 25, 2024 |
N343141: The tariff classification of LoRaWAN network gateways from France and China
| HTS: 8517.62.0090, 9903.88.15, free + 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 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 first item is the Kerlink Helium Network Compatible Wirnet iFemtoCell Evolution Miner - 868 MhZ EU/UK. This 3G/4G indoor gateway is suitable for smart building, smart city, and where indoor dedicated coverage is needed. It is an indoor gateway designed for LoRaWAN networks. The item will be manufactured in France. The second item is the RAK Hotspot Miner v2. The RAK Hotspot is a cryptocurrency mining device designed for the Helium network. It provides wireless network coverage for Internet-of-Things devices. It uses LongFi technology, a variation of LoRaWAN, to transmit data over long ranges using low power. This makes it ideal for providing network coverage in remote locations. The item will be manufactured in China. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2024 |
N343175: The country of origin of a banknote counter
| Origin: India |
| Item: A ProNote 1.5 banknote counter. The banknote counter will be manufactured in India from components made in various countries. The ProNote 1.5 uses sophisticated sensor technology in a compact design measuring 335 mm x 280 mm x 270 mm. It is used in industry sectors such as cash centers, banks, retailers and casinos, where the processing of banknotes entails stringent requirements, such as counting, sorting and counterfeit recognition. The Indian producer manufactures the machines using parts and subassemblies from various countries. These subassemblies include, among others, the Control Panel, Integrative Power Supply, Keyboard, Top Cover and Main Assembly. The Indian producer also purchases certain subassemblies from a Chinese supplier for incorporation into the final machine. The Indian producer also makes nine printed circuit board assemblies (“PCBAs”) from individual components. The PCBAs are the Main Board Assembly, Core Board Assembly, Secure Digital (“SD”) Card Assembly, Contact Image Sensor (“CIS”) Transfer Board, Motor Control Board, Magnetism Board, Display Control Board, External Interface Board, and Power Switching Board. |
| Reason: The manufacturing and assembly operations done in India constitute a substantial transformation of the raw materials and foreign subassemblies. Although most of the raw material components of the banknote counter originate in China, the manufacturing process is complicated and requires specialized manufacturing and machines. The imported materials used to manufacture the ProNote 1.5 don't have the essential character of a banknote counter and have no functionality without the PCBAs, which are manufactured in India. The country of origin of the ProNote 1.5 banknote counter is India. |
| Ruling Date: Oct. 25, 2024 |