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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N343967: The classification of a height-adjustable standing desk frame from China
| HTS: 9403.99.9045, 9903.88.03, free + 25%, “Other furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Other.” |
| Item: A motor-controlled height-adjustable metal desk frame. The desk frame width can be adjusted from approximately 59" to 74.8". The lateral desk frame supports are approximately 29.9" deep at the floor and approximately 32.5" deep at the desktop. The desk frame height is electronically adjustable from 23.6" to 49.2" via a touchpad. The desk frame is made in China. |
| Reason: N/A |
| Ruling Date: Nov. 25, 2024 |
N344118: The tariff classification of a heat stabilizer from India
| HTS: 3812.39.9000, 5%, “antioxidizing preparations and other compound stabilizers for rubber or plastics: [o]ther: [o]ther: [o]ther.” |
| Item: A heat stabilizer consisting of 30 - 60% 2 ethylhexyl thioglycolate and 40-60% zinc carboxylate. It is imported in liquid form, packaged in 1000 kg totes. The product will be added to PVC (poly vinyl chloride) formulations as a heat stabilizer to make plastic products for outdoor and interior use, such as PVC siding, window and door profile extrusions. |
| Reason: N/A |
| Ruling Date: Nov. 25, 2024 |
N344125: 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 Happy Harvest which consists of a dress, petti skirt, collar, rope belt, and hat and features large, visible, loose overlock stitching on the neck and deep back opening, which is closed with a single small tab of hook and loop fastener. The short sleeves have raw, jagged cut edges and narrow exposed elastic stitched directly to the sleeves with a single row of long, loose straight stitching. The dress front has a faux jumper bib and straps that have large, visible, loose overlock stitching. The waist has narrow exposed elastic stitched directly to the dress with a single row of long, loose straight stitching. The hem bottom is raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Nov. 25, 2024 |
N344144: 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-size costume identified as Stealth Ninja, which consists of a long-sleeved hooded jumpsuit, belt, foam stars, face mask, and arm and leg ties and features large, visible, loose overlock stitching on the hood opening and very deep back opening. The back opening is closed with three small tabs of hook and loop fastener. The sleeves and leg openings have large, visible, loose overlock stitching. Although the costume has foam epaulettes and foam breast plate, the shapeless garment is not well made. The garment is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile jumpsuit provides the essential character of the set. |
| Ruling Date: Nov. 25, 2024 |
N343501: The country of origin of ratchet tie-downs and the applicability of certain trade remedies under Section 301
| Origin: Vietnam |
| Item: Various styles of ratchet tie-downs, whose function is to secure cargo or equipment during transport. Each ratchet tie-down consists of a gear and pawl ratchet assembly (comprised of a round gear with several teeth, two spring-loaded pawls that interact with the gear teeth, a center shaft, and a handle for leverage), a short length of woven polyester tie down strap, a long length of woven polyester tie down strap, and two metal hooks of various types, i.e., “S” hooks, flat hooks, and double-J-hooks. The short strap is stitched at one end to a metal hook and attached at the other end to the ratchet. The long strap is stitched at one end to a metal hook, and the other end left free to be fed into the slot of the ratchet during use. |
| Reason: The character of the ratchet tie-down product is imparted by the woven straps, which are produced in Vietnam in both production scenarios. The straps maintain their name, character, and use as tie-down straps after being sewn to and assembled together with the Chinese-origin ratchet assembly and hooks in either Vietnam or China. Therefore, the country of origin of the complete ratchet tie-downs will be Vietnam. |
| Ruling Date: Nov. 22, 2024 |
N343587: The tariff classification of a women’s upper body garment from China
| HTS: 6110.30.3057, 9903.88.15, 32% + 7.5%, Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. |
| Item: A women’s pullover constructed from two different types of fabric. The garment features a jewel neckline, an upper front panel, an affixed bikini top, a lower bottom panel, short sleeves with rib knit endings, and a rib knit bottom that reaches the waist all the way around. The item is constructed from 86% cotton and 14% recycled polyester jersey knit fabric. The bikini top is constructed from 52% viscose, 26% polyester and 22% nylon rib knit fabric. |
| Reason: Because the item is constructed from two different types of fabric, it is considered a composite good, with the classification determined by that fabric that provides the essential character. In this instance, the rib knit bikini top is over 50% by weight and provides the essential character. |
| Ruling Date: Nov. 22, 2024 |
N343663: The country of origin of Fludrocortisone Acetate Tablets USP, 0.1 mg
| Origin: Spain |
| Item: Fludrocortisone Acetate, imported in 0.1 mg tablets, is a medicinal preparation containing Fludrocortisone Acetate, a corticosteroid, as the active ingredient. It is indicated as partial replacement therapy for primary and secondary adrenocortical insufficiency in Addison’s disease and for the treatment of salt-losing adrenogenital syndrome.The active pharmaceutical ingredient (API), Fludrocortisone Acetate, is manufactured in Spain and that the finished tablets in dosage form are made in India. In India, the Fludrocortisone Acetate Tablets will be mixed with various inactive ingredients to produce the final Fludrocortisone Acetate Tablets in dosage form. |
| Reason: The mixing of the active ingredient Fludrocortisone Acetate (made in Spain) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation and the country of origin will be Spain. |
| Ruling Date: Nov. 22, 2024 |
N343726: The tariff classification of a hat clip from China
| HTS: 8505.11.0070, 2.1%, “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal: Sintered neodymium-iron-boron.” |
| Item: A hat clip that uses two circular neodymium magnets and magnetic attraction to grasp the brim of a hat. Each magnet is enclosed within a polyurethane material and forms half of the clip. The two halves are secured to a zinc alloy ring buckle so that a user can attach the hat to a bag, backpack, or luggage. The clip weighs 50 grams and measures approximately 2 inches in length, 0.5 inches in width, and 5.5 inches in height. |
| Reason: The magnets provide the essential character of the hat clip as they are the components that hold the hat or article during use. |
| Ruling Date: Nov. 22, 2024 |
N343906: The tariff classification of a 3-pack ceramic bathroom canisters from China
| HTS: 6912.00.5000, 6%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.” |
| Item: The 3-pack bathroom canisters are made of glazed ceramic dolomite. Each cylindrical shaped canister measures approximately 2.8 inches long by 4.75 inches high by 2.8 inches wide. The top of the canister is black and contains a black knob in the shape of a skull head. The body of the white canister features black paint drippings and images of skull heads. The canisters will be used in the household bathroom to store and hold bathroom-related products. The items will be packaged together for retail sale and sold as 3-pack bathroom canisters. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2024 |
N343964: The country of origin of control boards
| Origin: Malaysia, Vietnam, or Cambodia |
| Item: The Lock Control Unit (LCU) and the Lock Case Adaptor (LCA), which are described as electronic printed circuit board assemblies (PCBAs) designed to control the locking and unlocking mechanisms of doors. The LCU PCBA interfaces with various access control systems and secure radio frequency identification processes using Bluetooth and/or Near Field Communication (NFC) interfaces. The LCA PCBA controls the electric motor that drives the blocking mechanisms to open the lock when access credentials have been validated. There are three origin scenarios where the subject control boards will be manufactured in either Malaysia, Vietnam, or Cambodia. The LCU and the LCA PCBAs are manufactured by means of a surface mount soldering process where numerous individual electronic components of various origins, such as capacitors, integrated circuits, resistors, diodes, fuses, relays, etc. are soldered onto bare printed circuit boards. Electrical connectors and wires are soldered onto the boards, the boards are inserted into a plastic frame, and the PCBA is encased in a polyurethane compound. Lastly, the PCBAs are inspected, tested, and packaged for export to the United States. |
| Reason: The assembly operations conducted in Malaysia, Vietnam, and Cambodia, result in a substantial transformation of the individual components and the Lock Control Unit and the Lock Case Adaptor boards are considered a product of Malaysia in scenario one, Vietnam in scenario two, and Cambodia in scenario three, for origin and marking purposes at the time of importation into the United States. |
| Ruling Date: Nov. 22, 2024 |