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:
Sign up for a free preview to unlock the rest of this article
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.
N343588: The classification of a gaming desk
| HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other” |
| Item: The RS Gaming Chronos 66" W Height-Adjustable Gaming Desk with Integrated Power and Charging (Black). The desk measures 66" wide, 30" deep, and it can be electronically adjusted from 29" high to 47" high. The desktop is made of edge-banded MDF with a carbon-fiber-finish laminate surface, and the chassis is made of powder-coated steel. |
| Reason: The desktop surface does not impart the essential character to the desk, but rather the essential character is imparted by the desk’s variable-height metal chassis. The chassis (1) provides the variable-height functionality that distinguishes this gaming desk from other gaming desks, (2) weighs 50% more than the MDF desktop, and 3) costs more than twice as much as the MDF desktop. |
| Ruling Date: Nov. 12, 2024 |
N343681: The tariff classification of the “CupBall Water” game from China
| HTS: 9504.90.9080, 9903.88.15, free + 7.5%, Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other. |
| Item: A game that was designed to be played in a pool setting but can be played in the backyard as well. The contents of the game include two cups, a ball, a paper instruction sheet, and a net bag, to hold and transport the contents. The ball is composed of plastic and measures 2.2" in diameter. The cups are made of melamine with printed logos on the outside of each cup. Each cup measures 3.8" in diameter at the top of the cup, 2.5" at the bottom of the cup, and is 4.7" tall. The bag measures 9"x 10" and is made of dacron polyester, with screen-printed logos on it. The game is designed to be played with two players. Each player holds one of the cups and attempts to throw the ball into the other person’s cup to score points. Points are deducted for uncatchable throws and are awarded for remarkable catches. The first player to reach 10 points wins. |
| Reason: N/A |
| Ruling Date: Nov. 12, 2024 |
N343697: The country of origin of vehicle wiring harnesses
| Origin: South Korea |
| Item: Wire harnesses for use specifically with motor vehicles. The harnesses are comprised of a group of insulated conductor wires bundled together and covered with plastic and terminated at the various ends with an assortment of connectors. Insulated cable conductors as well as the various raw materials for the terminals and connectors are manufactured in South Korea and sent to China for further processing. In China, the cables are cut to the desired length and taped together in order to create the unterminated harness. The ends of the cables are then stripped and the connectors and terminals are assembled thereon. The finished harness is then shipped back to South Korea for final testing and packaging for shipment to the U.S. |
| Reason: The South Korean originating cable imparts the character of the finished article as they are the functional components of the harnesses. Additionally, the Korean wire assemblies are dedicated to use as the electrical conductors within the finished harness and are responsible for the primary connection and conduction functions. The simple assembly performed to bundle the cables and add the connectors in China doesn't substantially transform the cables into new and different articles of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: Nov. 12, 2024 |
N343717: The tariff classification of Time Zone Clock Kits from Canada
| HTS: 9105.21.80, 30¢ each + 6.9%/case + 5.3%/battery, "Other clocks: Wall clocks: Electrically operated: Other." |
| Item: A time zone clock kit designed to help the user track time in multiple time zones. The clock kit “consists of four analog/battery operated clocks, a sheet of acrylic (32" x 12"), stainless steel standoffs (1" diameter), aluminum name plates (4.5" x 1.5" x 0.5 mm), mounting hardware (drywall/metal screws), microfiber cloth and spray bottle (5 ml). No batteries will be included in the packaging of our product.” Each clock has a round white face with a black hour hand, a minute hand, and a second hand. The face of the clock features the Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. All the items are shipped together, unassembled, in one box to produce a single product (time zone clock) ready to be mounted/displayed on a wall. The country of origin for each item that comprises the kit will be China. The four clocks will be mounted to the clear acrylic sheet and a name plate will be mounted directly below each clock. The four name plates included read “EASTERN,” “CENTRAL,” “MOUNTAIN” and “PACIFIC.” Each clock kit is composed of four clocks, an acrylic sheet, stainless steel standoffs, aluminum name plates, metal screws, a microfiber cloth, and a spray bottle that are classified in different headings. |
| Reason: The clocks impart the essential character to the time zone clock kit. |
| Ruling Date: Nov. 12, 2024 |
N343735: The tariff classification of costumes 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 The Pope (White Color) consisting of a chasuble, or papal poncho, a robe, and a miter headpiece and featuring large, visible, loose overlock stitching on the single ply stand collar and the deep back opening, which is closed with a single small tab of hook and loop fastener. The edges all around are raw and unfinished. Although a ribbon embellishment is on the front, the garment is not well-made. The chasuble is stitched with long, loose straight stitching. |
| Reason: The full-length, flimsy man-made knitted textile poncho-like chasuble imparts the essential character of the set. |
| Ruling Date: Nov. 12, 2024 |
N343736: 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 Caesar, which consists of a long-sleeved pullover robe, shoulder drape and headpiece. Although the neck is well-made, the shapeless robe has raw unfinished edges on the sleeves and hem bottom. The seams of the robe are stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set. |
| Ruling Date: Nov. 12, 2024 |
N343772: The tariff classification of the “American Girl On-the-Go Bed Set” 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 portable bassinet for a doll up to 18 inches in length and includes a proportionally sized pillow and blanket. The bassinet folds in half, has a shoulder strap handle, and zippers shut for easy portability. When folded, the bed measures 250mm x 220mm x 66mm and opens up to its full size of 500mm x 220mm x 606mm. A polyester fabric hood extends partially over the area where a doll’s head would be placed. The nylon bed liner is decorated with printed stars that glow in the dark for a child’s amusement. The bassinet, pillow and blanket are made of polyester fabric and the pillow’s stuffing is polyester fiberfill. The American Girl set is intended to be sold as a doll accessory for young children and is principally designed for the amusement of children 6 years of age and older. |
| Reason: N/A |
| Ruling Date: Nov. 12, 2024 |
N343563: The tariff classification of wind shirts and a wind vest from Vietnam
| HTS: (1) 6210.20.5029, 7.1%, Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other. (2) 6210.30.5029, 7.1%, Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other. |
| Item: A “wind shirt” (1), which is a men’s long sleeve shirt jacket constructed from 100% polyester woven fabric laminated to a polyurethane film. The garment features a half-zip opening that extends to the top of a stand-up collar, an inner and outer storm flap, long sleeves with back elastic cuffs, and a straight hem. The hem forms a casing that is fitted with an elastic drawcord and locks for tightening around the body. The garment also includes on-seam pockets below the waist and a zippered chest pocket. A “wind shirt” (1), which is a men’s short sleeve shirt jacket constructed from 100% polyester woven fabric laminated to a polyurethane film. The garment features a half-zip opening that extends to the top of a stand-up collar, an inner and an outer storm flap, short hemmed sleeves, on-seam pockets below the waist and a straight hem. The hem forms a casing that is fitted with an elastic drawcord and locks for tightening around the body. A “wind shirt” (2), which is a women’s windbreaker constructed from 100% polyester woven fabric laminated to a polyurethane film. The garment features a full-front opening with a reverse coil zipper closure that extends to the top of a stand-up collar, long sleeves with back elastic cuffs and a straight hem. The hem forms a casing fitted with an elastic drawcord and locks for tightening around the body. The garment also includes on-seam pockets below the waist and a zippered chest pocket. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2024 |
N343610: The country of origin of a tap drill bit
| Origin: South Korea, Thailand or Vietnam |
| Item: A “Tap” or a “Drill Tap Bit” that will be manufactured in either South Korea, Thailand or Vietnam, and then finished in China. The bit will be imported into the United States in different surface colors, packaging, sizes for drilling thread diameters, various flute types (e.g., straight, spiral), and various shank shapes (e.g., hex, round). This bit is made of high-speed steel alloy (incorporating by weight more than 0.2% molybdenum and tungsten). A tap drill bit can be attached to hand tools, power tools, drill presses and other rotating action tools for drilling holes in plastic, wood or metal. It's used to create a hole that will be threaded for a screw or bolt. Tap drill bits have a tapered end that helps guide the tap into the hole, and they also have flutes that help remove the material as they rotate. The manufacturing process for the tap drill bit begins in South Korea, Thailand or Vietnam, where a high-speed steel rod is machined into the cylindrical shank and conical body of the bit. Flutes and a rough cutting edge are also ground into the body of the bit. The drill bit is then exported to China, where threads and the tip are machined into the blank. The shank is also machined to precise measurements. Finally, the bit is color coated, laser marked and packaged for retail sale. |
| Reason: The machining of the high-speed steel rod into the cylindrical shank and conical body of the bit in either South Korea, Thailand or Vietnam that substantially transforms the steel rod into a new and different article of commerce, i.e., a tap drill bit. Based on the finishing operations performed in China, the machined drill bit isn't substantially changed so as to transform it into a new article with a different name, character, or use. Therefore, the country of origin of the tap drill bit is South Korea, Thailand or Vietnam, depending on where the high-speed steel rod is machined into the cylindrical shank and conical body of the bit. |
| Ruling Date: Nov. 8, 2024 |
N343619: The tariff classification of a charger from Vietnam
| HTS: 8504.40.9550, free, “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” |
| Item: The dual USB charger + night light plug-in (charger) is a plastic housing with LED night lights, two USB Type-A output sockets, and a two-pronged wall plug. In use, the charger is plugged into a standard wall outlet where users can plug electrical devices into the USB sockets to receive converted DC power. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2024 |