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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N343657: 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 Outlaw Robin Hood consisting of a long-sleeved hooded pullover top and a belt with pouch and features large, visible, loose overlock stitching around the hood opening and foam epaulettes. The long sleeves and hem bottom are raw and unfinished. The top is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Nov. 6, 2024 |
N343660: 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 Jailbird consisting of a long-sleeved striped pullover top, striped pull-on pants and a striped hat. Although the top has a capped neckline, it has raw, unfinished edges on the sleeves and bottom hem as well as an unfinished string tie at the neck. The top is stitched with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Nov 6, 2024 |
N343666: 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 costume identified as Queen of the High Seas which consists of a long-sleeved pullover top, skirt, belt with buckle and head tie and features a combination of raw unfinished edges and large, loose, visible overlock stitching on the neck. The long sleeves display an off-the-shoulder look with raw tattered edges at the top and bottom of each sleeve. The sleeves also have narrow, exposed elastic at the top and bottom stitched on with a single row of long loose straight stitching. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the top with one row of long, loose straight stitching. The hem bottom is raw and unfinished. Although the top has some braid embellishment stitched on, it is not well-made. The top is constructed with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Nov. 6, 2024 |
N343668: 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 costume identified as Grim Reaper consists of a hooded robe and a mask and features large, visible, loose overlock stitching around the hood opening. The neck has a string tie with raw ends, the long sleeves and hem bottom are raw and unfinished. The robe is stitched with long, loose straight stitching. This costume will also be sold in adult plus sizes as item number 01080, which is said to be exactly the same except for size. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set. |
| Ruling Date: Nov. 6, 2024 |
N343692: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: An item identified as Ceramic Christmas Tree Decor which consists of a ceramic tabletop decoration depicting a Christmas tree. The three-tier conical tree is decorated with a gold star at its top. The item measures approximately 5" (L) x 5" (W) x 10" (H) and is sold in either white or green. The item is nonfunctional and purely decorative. The item will be marketed and sold exclusively as a Christmas decoration. |
| Reason: N/A |
| Ruling Date: Nov. 6, 2024 |
N343115: The tariff classification of blender base assembly imported with or without the blade assembly and jar from China
| HTS: 8509.40.0015, 4.2%, “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Food grinders, processors and mixers; fruit or vegetable juice extractors: Blenders” |
| Item: A blender base assembly imported with or without the blade assembly and the jar. The blender base assembly is for the desktop blender that consists of a plastic housing containing an electric motor, Printed Circuit Board (PCB) and other electric components. It is equipped with a switch and power cord. The blender base assembly will be imported in the following three scenarios: The import of just the complete base assembly, without the blade assembly or the jar. The import of the complete base assembly and the jar, without the blade assembly. The import of the complete base assembly and the blade assembly, without the jar. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343171: The tariff classification of Frozen Unbaked Croissants from Italy
| HTS: 1901.90.9195, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: Nutella Croissant is a frozen, unbaked croissant with Nutella hazelnut spread with cocoa. The product is composed of wheat flour, margarine, hazelnut spread, sourdough, water, sugar, yeast, anhydrous milk fat, sugar glaze, gluten, mixed eggs, salt, vanillin and b-carotene. The ultimate consumer is directed to bake the croissant in the oven prior to consumption. The finished product will be packed in boxes containing four croissants with a net weight of 85 grams each and imported for market tests for a supermarket chain. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343293: The tariff classification of a child’s boot from China
| HTS: 6405.90.9060, 12.5%, other footwear: other: other: other. |
| Item: A child’s boot that covers the ankle but not the knee. It has a rubber upper, a textile lining, and a rubber or plastics outer sole. The upper is decorated with attached rubber/plastic pieces simulating an animal’s face. An attached rubber/plastic pull-tab and cut rubber/plastic pieces designed to resemble the ears of an animal, protrude up from the topline of the shaft. Flocked leather material covers 58.91% of the external surface area touching the ground. The thick flocking completely obscures the material underneath and is considered the constituent material of the outer sole. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343303: The tariff classification of men’s and women’s garments from China
| HTS: (1) 6211.32.9075, 9903.88.15, 8.1% + 7.5%, tracksuits, ski-suits and swimwear: other garments: Other garments, men’s or boys’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6201.(2) 6211.42.1075, 9903.88.15, 8.1% + 7.5%, tracksuits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202. |
| Item: Two styles of men's (1) and women’s (2) jackets constructed from 96% cotton and 4% elastane woven fabric. The jacket extends from the shoulders to the upper thigh area and features a full-front opening with zipper and button closures covered by a storm flap, a hood with a drawstring tightening, long sleeves with buttons at the wrist area, a drawstring tightening at the waist, pockets above and below the waist, a hemmed bottom, and inside straps to allow the wearer to hold the jacket when it is not being worn. The lower portion of the jacket extends from the waist to the upper thigh area and is attached to the upper portion by a zipper; it can be removed to create a crop style jacket. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343380: The tariff classification of a men’s and women’s sleeveless garment from China
| HTS: (1) 6113.00.9084, 9903.88.15, 7.1% + 7.5%, Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: men’s or boys’. (2) 6113.00.9086, 9903.88.15, 7.1% + 7.5%, Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. |
| Item: (1) A men’s sleeveless pullover constructed from a 2-layer laminated fabric consisting of an outer layer of 92% polyester, 8% spandex knit fabric and an inner layer of polyurethane film. The garment extends below the waist and features straps that are wider than 2 inches at the shoulder. The garment includes a U-shaped neckline and an elastic waistband that has silicone gripper tape applied to the inside. The back neckline does not fall below the nape. (2) A women’s garment, a sleeveless top similar to a tank constructed from a two-layer laminated fabric consisting of an outer layer of 92% polyester, 8% spandex knit fabric and an inner layer of polyurethane film. The garment extends below the waist and features straps that are wider than 2 inches at the shoulder. The garment includes an elastic waistband that has silicone gripper tape applied to the inside and a U-shaped neckline with sewn-in, self-fabric inserts. The back neckline falls below the nape. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |