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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N343653: 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 Robin Hood, consisting of a long-sleeved, hooded pullover top, belt with pouch, gauntlets and boot tops and giving the appearance of a waistcoat and lace-up hooded top. The top features long loose straight stitching around the hood opening. The “waistcoat” sleeves and front panels are raw and unfinished. The long sleeves have large, visible, loose overlock stitching and the hem bottom is a combination of raw, unfinished fabric and large, visible loose overlock stitching. Although the lace-up front has some stiffener, the top is not well-made. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile faux two-piece top imparts the essential character of the set. |
| Ruling Date: Nov. 7, 2024 |
N343662: 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 Pirate Wench, which consists of a dress, corset and head tie and features a raw, unfinished neck with narrow exposed elastic stitched directly to the fabric with long, loose straight stitching. The elbow-length sleeves are raw and unfinished also with narrow, exposed elastic stitched diectly to the fabric with long, loose straight stitching. The hem bottom is raw and unfinished. The dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Nov 7, 2024 |
N343664: 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 Ruthless Rogue, consisting of a long-sleeved pullover top, pull-on pants, belt with buckle, boot tops, head tie and wrist cuffs and giving the appearance of a waistcoat and lace-up shirt. The long sleeves of the “shirt” and the short sleeves of the “waistcoat” are raw and unfinished with a tattered appearance. Although the collar is two layers, the top is not well-made. The shapeless top has a raw, unfinished hem. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile faux two-piece top imparts the essential character of the set |
| Ruling Date: Nov. 7, 2024 |
N343712: The country of origin of hypodermic needles
| Origin: South Korea |
| Item: Hypodermic needles for animal use only. The manufacturing process is described as follows: In South Korea, hollow steel tubes will be cut to length and cut or sharpened to a sharp tip on one end, resulting in a basic steel needle. The needles will be exported to China, where a hub will be attached to the blunt end with adhesive, then packaged, and exported to the United States. |
| Reason: Attaching the hubs to the blunt end of the steel needles with adhesive in China is a simple and minor operation. It doesn't change the name, character and use of the South Korean steel needles. No substantial transformation occurs in China and the steel needles determine the origin of the products. Accordingly, the country of origin of the finished hypodermic needles will be South Korea. |
| Ruling Date: Nov. 7, 2024 |
N343295: The country of origin of a single flange wheel hub unit
| Origin: Thailand |
| Item: A single flanged wheel hub assembly, without anti-lock braking system (ABS) components, which is used in automotive applications. It consists of an inner flange and bolts. At one end, the wheel hub connects the brake disc through bolts. The other end of the inner flange connects the bearing, steering knuckle and CV joints, and thereby cooperates with the drive shaft through internal splines to drive the tire. It's also convenient for fixing the brake disc and removing the wheel. The flange’s structure enhances the structural strength of the bearing, provides axial support and prevents the bearing from axial movement during use. This type of single flanged wheel hub bearing is mostly used on nondriving wheels of vehicles. The inner flange is made entirely in Thailand, while the bolts and packaging are imported from China to Thailand for further processing. Prior to the final assembly, the flange undergoes various processes. The inner flange is subject to fine turning, followed by the drilling, chamfering and tapping, heat treatment and quenching, fine turning after quenching, splining, rough grinding and overall diameter, and super fining raceway. Then, the inner flange is demagnetized and cleaned, the bolts are press fit, the anti-rust oil is applied on the product, and the wheel hub assembly is packaged and stored ready for import. |
| Reason: The press fitting of the bolts into the flange is a minor process. As a result, no substantial transformation occurs in Thailand and the character of this product is the Thai flange. Therefore, the country of origin of the single flanged wheel hub assembly without ABS components is Thailand. |
| Ruling Date: Nov. 6, 2024 |
N343335: The tariff classification of column pipes from Qatar
| HTS: 7306.30.5090, 9903.80.01, free + 25%, other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross-section, of iron or nonalloy steel: having a wall thickness of 1.65 mm or more: other: other: with an outside diameter exceeding 114.3 mm but not exceeding 406.4 mm: other. |
| Item: Column pipes used exclusively in water pumps for domestic, commercial, and industrial applications. The electric resistance welded (“ERW”) carbon (nonalloy) steel pipes are cold-formed, threaded, painted, made to ASTM specification A53, Grade B, and have couplings attached. The outside diameters and the inside diameters range from 152 mm to 254 mm, with a wall thickness between 7.0866 mm to 7.112 mm. The pipes are a component of the water pump assembly and are used to extract water from underground streams to convey it to the surface and to isolate the water from the surrounding rock and soil. |
| Reason: N/A |
| Ruling Date: Nov. 6, 2024 |
N343349: The tariff classification of the “Ice Hoop Hula Hoop” 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 hollow plastic tubular hoop offered in three diameter sizes measuring 28 inches, 32 inches and 34 inches. The hoop is coated with colored iridescent PET film giving the “Ice Hoop Hula Hoop” a glossy look. The toy is commonly known as a hula-hoop and is used for swinging or twirling around the waist, limbs or neck. It can also be rolled along the ground like a wheel. The “Ice Hoop Hula Hoop” is principally designed for the amusement of children ages 6 years and older. |
| Reason: N/A |
| Ruling Date: Nov. 6, 2024 |
N343426: The country of origin of a surge protector
| Origin: Philippines |
| Item: The six-outlet surge protector, which is described as a plastic housing having six three-prong electrical sockets, a circuit breaker power switch, and a 15-foot power cord. In use, the surge protector functions to distribute electricity to several devices simultaneously. The main board PCBA, which functions to distribute power to the device and detect power surges, diverting excess voltages away from connected devices to avoid electrical damage, will be manufactured in the Philippines by surface mount and/or through hole soldering processes of individual components, such as integrated circuits, resistors, capacitors, diodes, fuses, connectors, etc., onto a bare printed circuit board. Also in the Philippines, the top and bottom covers are manufactured by plastic injection molding. The three stamped terminal strips and the switch are manufactured in China, while the braided power cord is said to be manufactured in the Philippines. The assembly process occurring in the Philippines consists of inserting and arranging the listed components into the plastic cover, soldering wires between the terminals and the PCBA, and testing/packaging. |
| Reason: The assembly of the main board PCBA in the Philippines by soldering the individual components of various origins onto a bare board results in a substantial transformation of those components to produce a PCBA of Philippine origin. The main board PCBA establishes the function of the Surge Protector because it is the article within the assembly that controls the electrical distribution while sensing for hazardous electrical surges to disconnect when detected. While the three stamped Chinese origin terminal strips also contribute to the electrical connection function, they are simple stamped metal that do not rise to the complexity and function of the PCBA, and merely provide the physical connection point for the inserted plug from the user. The components that make up the main board are substantially transformed in the Philippines into a new and different article of commerce, and the sx-outlet surge protector is considered a product of the Philippines for origin and marking purposes at time of importation into the United States. |
| Ruling Date: Nov. 6, 2024 |
N343443: The tariff classification of overshoes from Pakistan
| HTS: 6405.20.9060, 12.5%, other footwear: with uppers of textile materials: other: other: for women. |
| Item: Overshoes that are intended to prevent the tracking of mud or dirt by tradespersons when entering a home. The unisex overshoes are below the ankle, have closed-toes and closed-heels. They are large enough to fit over any size shoe and have sewn-in elastic at the topline. The external surface area of one set of the uppers consists of 65% polyester and 35% cotton. The external surface area of the uppers of the other consists of 48% Tencel, 39% modacrylic, 12% aramid and 1 % antistat. The separately attached outer soles of both items are comprised of polyester textile material with rubber/plastic traction nubs. The external surface is mostly textile. The F.O.B. value is $1.50 per pair. |
| Reason: N/A |
| Ruling Date: Nov. 6, 2024 |
N343486: The tariff classification of a glow bracelet and necklace from China
| HTS: 7117.90.90.00, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” |
| Item: The glow bracelet and necklace, which includes components to make one bracelet or one necklace. These components comprise two plastic tubes for the bracelet and three plastic tubes for the necklace, plastic connectors and a plastic heart-shaped flag ornament that also serves as a connector for the glow sticks to make the bracelet or necklace. The tubes contain a chemical mixture that when snapped, bent, and shaken, causes the bracelet to glow temporarily. |
| Reason: N/A |
| Ruling Date: Nov. 6, 2024 |