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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N342978: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of polylactic acid (PLA) biodegradable plastic straws from Costa Rica
| HTS: 3917.32.0050, 3.1%, tubes, pipes and hoses and fittings therefor, of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: other. |
| DR-CAFTA Status: Yes |
| Item: Ecorevolution PLA Straws. The straws are composed of 80% PLA and 20% of a polybutylene adipate terephthalate (PBAT) resin with mineral filler. The product is marketed as a single use compostable straw.The U.S. origin PLA and the Spanish origin PBAT resin are exported to Costa Rica.In Costa Rica, the PLA and PBAT are melted together at a ratio of 80% PLA and 20% PBAT. Once the material is liquified, it is extruded through a small spindle to form a long straw-shaped product. This long tube is sent into a cutting machine that cuts the product into individual straws measuring 6 mm x 201 mm each. The straws are packaged into bags or boxes and exported to the United States. |
| Reason: The PBAT resin, shipped from Spain to Costa Rica is classified in subheading 3907.99. Therefore, it undergoes the applicable change in tariff classification.Based on the facts provided, the straws described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b)(ii)(A) and GN 29(n)/39.2. The straws will therefore be entitled to a free of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: Oct. 30, 2024 |
N343034: The tariff classification of paperboard trays from China
| HTS: 4823.69.0040, 9903.88.03, free + 25%, Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Other. |
| Item: The first item is a tray that is constructed of one-piece, non-corrugated paperboard with grease-proof coating inside and color printing and varnish on the outside. The second item is a tray that is constructed of one-piece, non-corrugated paperboard with polypropylene laminated inside and color printing and varnish on the outside. The third item is a tray that is constructed of one-piece, non-corrugated paperboard with polypropylene laminated inside and no printing on the outside. The trays measure 4 inches in width, 3 inches in length and 1.5 inches in height. All three trays are glued on the shorter sides to form the boat-shaped tray. |
| Reason: N/A |
| Ruling Date: Oct. 30, 2024 |
N343158: The tariff classification of textile potted plants from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: The item, identified as “Happy Plants 4-Pack,” consists of an assortment of four textile potted plants with dangling legs. The set is intended to be decorative shelf sitters. Each potted plant is composed of 100% polyester knitted dyed fabric stuffed with polyfiber and a bag of plastic particles inside the bottom used to help each pot sit upright. The top of each potted plant contains a three-dimensional depiction of different flowers or succulent and leaves sitting on brown knit soil-like plush fabric. The flowers or succulent, leaves, and soil are sewn to a reinforcing band which is covered by a 100% polyester nonwoven fabric. The body of each potted plant features two embroidered eyes and a mouth. Attached to the bottom of the body of each potted plant are two legs with white faux fur knitted feet. |
| Reason: N/A |
| Ruling Date: Oct. 30, 2024 |
N343173: The tariff classification of a woman’s blouse from China
| HTS: 6206.40.3035, 9903.88.15, 26.9% + 7.5%, Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s’ Other. |
| Item: A woman’s blouse constructed from 100% viscose woven fabric. The wrap-style blouse features a collar with a V-neckline, long sleeves with button cuffs, an unfinished bottom, and a wrap-style front opening secured at the waist by a self-fabric tie. |
| Reason: N/A |
| Ruling Date: Oct. 30, 2024 |
N343375: The tariff classification of four LED ceramic decorations from China
| HTS: 6913.90.5000, 9903.88.15, 6% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: Four of Disney’s “The Nightmare Before Christmas” LED ceramic decorations. The ceramic articles are for indoor décor and are placed on a tabletop. The light-up trees are made of stoneware ceramic and contain plastic-colored light bulbs. A 1-watt LED light is included in the product, which is powered by 2x LR44 button cell batteries, which are not included. |
| Reason: The items are composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the ceramic figures can still perform the primary role as a decoration. Therefore, the ceramic decoration provides the essential character. |
| Ruling Date: Oct. 30, 2024 |
N343392: The tariff classification of a party decoration from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: The Night of Mystery Party Kit. The kit consists of two 65" x 32.5" plastic sheets with printed horizontal black lines intended for use as a scene setter backdrop for a “suspect lineup,” eight handheld paperboard props, each measuring approximately 9.75" x 6.625" depicting mug shot placards, an assortment of 14 vinyl clings depicting bloody footprints, handprints and fingerprints, eight paper suspect identification stickers, and five crime scene tent cards. Reuse of this flimsy, lightweight article is unlikely and impractical due to its lack of durability. The single-use kit will be marketed and sold as a party decoration in the party goods section of retail stores. |
| Reason: The thin, printed scene setter backdrop decoration imparts the essential character of the set. |
| Ruling Date: Oct. 30, 2024 |
N343440: The tariff classification of spray guns from the Netherlands
| HTS: 8424.20.9000, free, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Other.” |
| Item: The first item under consideration is the D523 Industrial Powder Coating Machine, which is a device that uses up to 9 bar (typically operates under 4-8 bars of pressure) of compressed air to coat objects with ceramic and metal particles. The second item under consideration is the D623 Linear Turnkey System, which is a powder coating device that provides cold spray capabilities. |
| Reason: N/A |
| Ruling Date: Oct. 30, 2024 |
N343613: The tariff classification of a pool vacuum cleaner from China
| HTS: 8421.21.0000, 9903.88.01, free + 25%, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Item: The Lydsto Pilot V2, which is a handheld rechargeable pool vacuum cleaner designed solely for use underwater. The device is constructed of a bottom brush, rear brush, front collection bin, filter basket, rear collection bin, body, and handle. The vacuum is imported along with a charging dock, charger, and user manual. In operation, the pool vacuum is lowered into the water and the operations button is pressed. This enables the suction power on the bottom of the vacuum while the user manually moves the vacuum around the pool. The vacuum will deposit all of the debris, such as leaves and dirt, into the removable filter basket, which should be periodically cleaned. |
| Reason: N/A |
| Ruling Date: Oct. 30, 2024 |
N343010: The tariff classification of three tech organizers from China
| HTS: 4202.92.9100, 9903.88.03, 17.6% + 25%, other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents). |
| Item: The subject articles, a transit tech organizer, a tech accessory organizer, and a world travel essentials tech organizer, are travel organizers. They are designed to provide storage, protection, portability, and organization to chargers, wires, and tech related accessories during travel. Each is constructed of 100% polyester, which is a man-made textile material. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2024 |
N343031: The tariff classification of paperboard clamshell boxes from China
| HTS: 4819.50.2000, 9903.88.03, free + 25%, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Sanitary food and beverage containers. Or, 4819.50.4060, 9903.88.03, free + 25%, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Sanitary food and beverage containers. |
| Item: The first item is a clamshell box that is constructed of one-piece, non-corrugated paperboard with grease-proof coating inside and color printing and varnish on the outside. The second item is a clamshell box that is constructed of one-piece, non-corrugated paperboard with polypropylene laminated inside and color printing and varnish on the outside. The third item is a clamshell box that is constructed of one-piece, non-corrugated paperboard with grease-proof coating inside and no printing on the outside. All three clamshell boxes are glued on multiple sides to form the upper lid and bottom. The boxes measure 4.25 inches in width, 4.25 inches in length and 2.75 inches in height. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2024 |