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.
N344034: The tariff classification of granular powders from Liechtenstein
| HTS: 3824.99.3900, free, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other. |
| Item: Granular powders that are comprised of various metal and non metal oxides. They have the product names of BULK WHITE IPS CLASSIC 7.5, and BULK WHITE IPS INLINE 7.5. Subsequent to importation, these two products will be mixed with colorants (inorganic pigments) in order to produce dental veneering ceramic materials. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2024 |
N344100: The tariff classification of a coated pile upholstery fabric from China
| HTS: 6001.92.0010, 9903.88.03, 17.2% + 25%, Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour. |
| Item: A coated fabric composed of a warp knit brushed pile coated on one side with a cellular plastic. The coating is a mixture of polyurethane and polydimethylsiloxane. The fabric is composed wholly of polyester and contains 26 stitches per centimeter in the vertical direction. The total weight of the coated fabric is 505.7 g/m2. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2024 |
N344128: 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 infant-size costume identified as Wittle Werewolf which consists of a long-sleeved pullover top, pull-on pants and a headpiece and features large, visible, loose overlock stitching on the neck and deep back opening. The deep back opening is closed with a single small tab of hook and loop fastener. The faux fur front insert has raw, jagged cut edges. The false front opening panels and front hem are raw and unfinished. The back hem and sleeves have raw, jagged cut edges, giving a tattered appearance. The sleeves also have narrow exposed elastic stitched directly to the sleeves with a single line of long loose straight stitching. The top is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: Nov. 22, 2024 |
N337096: The tariff classification of a men’s woven jacket from Vietnam
| HTS: (If water-resistant): 6201.40.7000, 7.1%, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. (If not water-resistant): 6201.40.7511, 27.7%, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s. |
| Item: A men’s hip-length jacket constructed from a 100% nylon woven fabric, insulated with polyester fill batting and quilted in horizontal rows. The fully lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; an inner storm flap; long, tapered, hemmed sleeves; and a hemmed bottom. The garment also includes a zippered chest pocket, zippered pockets below the waist, and an interior zippered pocket. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2024 |
N343569: The tariff classification of a steel reprocessing sink from Canada
| HTS: 7324.10.0050, 3.4%, Sanitary ware and parts thereof, of iron or steel… Sinks and wash basins, of stainless steel… Other. |
| Item: A free-standing, adjustable-height, stainless steel sink that is available with either two or three fabricated sink basins. The steel counter length can range from 80 to 120 inches long. Other components of the sink include a large magnetic backsplash, either three or four faucets, a touch screen control panel, a chemical dosing system that uses a peristaltic pump to dispense chemical sterilant, a height adjustment system, a water pistol to spray instruments, an air pistol used for cleaning and drying, and an overhead light system. Other accessories may include mesh baskets to hold instruments to be cleaned, flex plates to expand the workspace, and a magnification lamp. The reprocessing sink can be imported with the optional ultrasonic cleaning system called the Sonic Klenz and/or a solution agitator apparatus made of metal called the Aqua Klenz. The reprocessing sink can also be imported without either the Sonic Klenz or the Aqua Klenz. |
| Reason: While the sink can be configured with an optional sonic cleaning device, as imported the sink may not be equipped with this “add on” feature. Furthermore, the sonic cleaning feature is not required in order for the sink to be used as a reprocessing sink. Additionally, the two or three sink basins and the steel sink structure that make up the sink predominate by both value and weight. Therefore, it is the steel sink that provides the essential character. |
| Ruling Date: Nov. 21, 2024 |
N343606: The country of origin of multilayer wood flooring panels
| Origin: Thailand |
| Item: Multilayer wood flooring which is manufactured in multiple countries. The country of harvest of the trees is not indicated, but the substrate plywood is wholly manufactured in Thailand. The veneers are peeled, glued, laid up into sheets, hot and cold pressed, and cut in Thailand. Wear layer veneers consisting of oak, hickory, or walnut wood are cut in Eastern Europe. The veneers are shipped to Thailand, where they are individually applied to the plywood substrate panels. After this, the panels are profiled with tongue and groove joinery and sanded. The flooring panels are then shipped to China, where they are surface coated with stain and clear, protective coatings, such as polyurethane. The flooring panels are packaged in China and then shipped to the United States. |
| Reason: A substantial transformation occurs when veneers are made into the substrate plywood in Thailand. The addition of a face veneer still yields plywood. The profiling and sanding of the plywood yields plywood that is merely improved. The application of coatings in China does not change the nature of the panels from plywood to a new and different article. Therefore, the country of origin of the instant flooring panels is Thailand. |
| Ruling Date: Nov. 21, 2024 |
N343607: The country of origin of multilayer wood flooring panels
| Origin: Thailand |
| Item: Multilayer wood flooring which is manufactured in multiple countries. The country of harvest of the tree is not indicated, but the substrate plywood is wholly manufactured in Thailand. The veneers are peeled, glued, laid up into sheets, hot and cold pressed, and cut in Thailand. Oak, hickory, or walnut lumber is produced in the United States and then shipped to China, where the wood will be sawn into face veneers. The veneers are shipped to Thailand, where they are individually applied to the plywood substrate panels. After this, the panels are profiled with tongue and groove joinery and sanded. The flooring panels are then shipped to China, where they are surface coated with stain and clear, protective coatings, such as polyurethane. The flooring panels are packaged in China and then shipped to the United States. |
| Reason: A substantial transformation occurs when veneers are made into the substrate plywood in Thailand. The addition of a face veneer still yields plywood. The profiling and sanding of the plywood yields plywood that is merely improved. The application of coatings in China does not change the nature of the panels from plywood to a new and different article. Therefore, the country of origin of the instant flooring panels is Thailand. |
| Ruling Date: Nov. 21, 2024 |
N343667: The tariff classification of five backpacks from China
| HTS: (1, 2 and 5) 4202.92.3120, 17.6%, travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. (3) 4202.92.1500, 6.3%, travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. (4) 4202.92.4500, 20%, travel, sports, and similar bags, with outer surface of sheeting of plastic, other. |
| Item: Five backpacks designed to provide storage, protection, organization, and portability to personal effects during travel. Each backpack features a zippered closure and one handle. The back of each pack has two straps that allow the user to wear it over the shoulders on the back. The textile materials are not coated with plastic sheeting.Item number 1 (backpack /blk logo/black) is constructed with an outer surface of 95% polyester and 5% polyvinyl chloride (PVC) plastic sheeting. The front features two zippered pockets. It measures 17 inches (H) x 12.52 inches (W) x 7.52 inches (D). Item number 2 (laptop backpack w/tablet) is constructed with an outer surface of 98% polyester and 2% nylon, which are man-made textile materials. The front features two zippered pockets. It measures 12.6 inches (H) x 9.06 inches (W) x 17.72 inches (D). Item number 3 (arundel laptop backpack) is constructed with an outer surface of 70% cotton and 30% polyester. The textile is not of a pile or tufted construction. The front features one zippered wall pocket. It measures 17.32 inches (H) x 12.6 inches (W) 9.84 inches (D). Item number 4 (laptop backpack, black) is constructed with an outer surface of 50% plastic sheeting and 50% polyester textile. The front features one zippered pocket. It measures 16.14 inches (H) x 12.20 inches (W) 5.91 inches (D). Item number 5 (backpack/navy blue) is constructed with 100% polyester per your correspondence. The front features four zippered pockets. It measures 18.9 inches (H) x 12.20 inches (W) 8.27 inches (D). |
| Reason: N/A |
| Ruling Date: Nov. 21, 2024 |
N343740: The tariff classification of a water heating system from China
| HTS: 8516.10.0040, 9903.88.15, free + 7.5%, “electric instantaneous or storage water heaters and immersion heaters, storage water heaters”. |
| Item: An energy efficient residential water heater. The system includes a water tank with an electronic anode rod as well as other components that work in unison to provide hot water. The system will be imported as an entirety in the same shipment and assembled in one unit. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2024 |
N343751: The tariff classification of a hair accesories set from China
| HTS: 9615.90.3000, 5.1%, “combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: other: hair pins.” |
| Item: The “L'UOVO The Everywhere Essentials Egg.” It comprises an injection molded plastic case in the shape of an egg. Inside the egg-shaped container there are several hair accessories such as bobby pins, snap clips, elastics, and poly bands. These hair accessories are packaged together, ready for retail sale, and meet the elements to be considered a “set” for tariff purposes. In this office’s opinion, the essential character for the set is imparted by the bobby pins since they predominate in both quantity and value. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2024 |