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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N344194: The tariff classification of a costume from China
| 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 Dress Up Kit which consists of a jacket, sleeveless top, pull-on pants, hat, and plastic cane and features large, visible, loose overlock stitching on the single ply collar, front opening, sleeves and hem bottom. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the jacket with one row of long, loose straight stitching. Although the jacket appears to have styling details, they are printed onto the fabric, not stitched. |
| Reason: The flimsy man-made textile jacket provides the essential character of the set. |
| Ruling Date: Nov. 27, 2024 |
N344195: The tariff classification of a costume from China
| 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 Dress Up Kit which consists of a dress and two ruffle hair clips and features large, visible, loose overlock stitching on the neck and deep back opening which is closed by a single small tab of hook and loop fastener. Both sleeves have large, visible, loose overlock stitching. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem has large, visible, loose overlock stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Nov. 27, 2024 |
N344196: The tariff classification of a costume from China
| 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 Dress Up Kit which consists of a dress and plastic tiara and features large, visible, loose overlock stitching on the neck, armholes and deep back opening which is closed with a single small tab of hook and loop fastener. The spaghetti straps also have large visible, loose overlock stitching as well as narrow exposed elastic stitched directly onto the straps with a single row of long, loose straight stitching. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The peplum and hem bottom have large, visible, loose overlock stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Nov. 27, 2024 |
N343597: The tariff classification engineered wood veneer sheets with fleece backing from China
| HTS: (Ayous) 4408.39.0250, 9903.88.03, free + 25%, Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; Of tropical wood: Other (than Dark Red Meranti, Light Red Meranti and Meranti Bakau); Other (than spliced or end-jointed); Obeche (Triplochiton spp.), also known as Ayous.(Poplar and basswood) 4408.90.0197, 9903.88.03, free + 25%, Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; Other; Other (than spliced or end-jointed); Other. |
| Item: The products are engineered veneer sheets (also known as reconstituted veneer sheets) with fleece backing. Unlike natural wood veneer sheets, which are peeled from natural wood logs, engineered veneer sheets are sliced from laminated wood blocks. The engineered veneer sheets consist of wood from Ayous (Triplochiton spp., also known as Obeche, a tropical wood), poplar (Populus spp., a nonconiferous wood), basswood (Tilia spp., a nonconiferous wood), and other species. The standard measurements for the engineered veneer sheets range from 2200 to 3400mm in length, 600 to 660mm in width, and 0.15 to 2.5mm in thickness. |
| Reason: N/A |
| Ruling Date: Nov. 26, 2024 |
N343631: The Tariff Classification and Country of Origin of Frozen Squid
| HTS: 0307.43.0029, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process: Cuttlefish and squid: Frozen: Squid: Other: Other.” |
| Origin: India |
| Item: Whole, uncleaned, and frozen squid with the scientific name Uroteuthis Duvauceli (also known as the Indian Ocean Squid or Indian Squid) of Indian origin will be shipped to China. In China, the squid will be defrosted, eviscerated to eliminate innards, cleaned, cut into rings, packed in various combinations, frozen, and shipped for import to the United States. |
| Reason: Regarding the above-described cleaned frozen squid product, the article is not substantially transformed due to processing that is performed in China. Accordingly, based on the information presented, the squid is a product of India. |
| Ruling Date: Nov. 26, 2024 |
N343771: The country of origin of dental needle tips
| Origin: Japan, South Korea, or India |
| Item: Pre-bent Tips, MST Universal Pre-bent Tips, Appli-Vac Bendable Tips, Appli-Vac Irrigation Tips, and Vista Probe Irrigation Tips. When attached to a syringe, these tips serve as delivery tips to deliver dental solutions and materials in the oral cavity. Each dental syringe tip will consist of two to three parts: all consist of (1) a thin hollow tube (also referred to as "cannula” or “needle” in your letter), (2) a plastic hub adapter (“hub”), and (3) optionally -- a plastic sheath (cap). Only the tubes of Pre-bent Tips and MST Universal Pre-bent Tips are bent to fixed angles with a blunt end. Appli-Vac Bendable Tips have blunt end straight tubes. The tubes of Appli-Vac Irrigation Tips are slotted and side-vented. Vista Probe Irrigation Tips have closed end tubes with a side port. The pre-cut tubes will be manufactured in Japan, South Korea, or India. The plastic hubs, and sheaths if present, will be sourced in China. Assembly of the finished dental syringe tips will be performed in China. |
| Reason: The assembly and packaging performed in China are simple and minor processes. Specifically, the assembly of the dental syringe tips will be performed via a mechanically automated process that solely consists of adhering the components together with an epoxy solution and flashes of ultraviolet radiation. Depending on the product, the tube may be bent to a fixed angle. The mechanized assembly of the components will be a highly repetitive, low-skill function that merely requires the assembly line be switched on and that adhesive epoxy be utilized. The additional processing of the dental syringe tips will merely consist of placing the sheaths on the tips, if present, and packaging. These processes do not change the name, character, and use of the pre-cut, pre-processed stainless-steel tubes. The bending is purely optional and for user preference and convenience where the doctor prefers a pre-bent tip instead of bending the tips themselves prior to or during use. The bending does not significantly impact the use of the tip. As such, no substantial transformation occurs in China and the tubes are the essence of the dental syringe tips and determine the origin of the products. Accordingly, the country of origin of the dental syringe tips will be Japan, South Korea, or India depending on the country of origin of the pre-cut, pre-processed stainless steel tubes. |
| Ruling Date: Nov. 26, 2024 |
N343773: The country of origin of dental tips
| Origin: United States, Japan, South Korea, or India |
| Item: Voyager Premium Irrigation Tips, MST Visco Tips, Micro-Flo Tips, Flexi-Glide Utility Tips, and NiTi SuperFlex Tips. When attached to a syringe, these tips serve as delivery tips to deliver dental solutions and materials in the oral cavity. Each dental tip will consist of three or four parts: all consist of (1) a short tube – first tube (also referred to as "cannula” or “needle”) made of stainless-steel, (2) a long thin hollow tube made of stainless-steel, nickel and titanium (“NiTi”), or polymer tube – second tube/cannula, (3) a plastic hub adapter (“hub”), and optionally – a silicone stopper. The first tube is pre-bent at a fixed angle and is adjustable or bendable. The second tube is adhered to the first tube as an extension to the first tube. The first tube/cannula (short tube) is tempered and rigid and more easily maintains its shape when bent (either during production or by the practitioner). This is the essential element for creating a functioning dental tip that can deliver material intraorally. The second tube/cannula (long tube) functions much like a nozzle or sprayer attachment on the end of a hose – it is an accessory that provides advantages in particular applications.For the MST Visco Tips, Micro-Flo Tips, and Flexi-Glide Tips, the second tube/cannula is a polymer-based tube/cannula. For the NiTi SuperFlex Tips, the second tube/cannula is a nickel titanium tube/cannula. For the Voyager Premium Irrigation Tips, the second tube/cannula is also stainless steel but undergoes an annealing process for improved flexibility. Additionally, the second tube/cannula for certain Voyager Premium Irrigation Tips contains further processing to add side ports and close the end off by crimping or laser welding. |
| Reason: In this case, the assembly and packaging performed in China are simple and minor processes. Specifically, the assembly of the dental tips will be performed via a mechanically automated process that solely consists of adhering the components together with an epoxy solution and flashes of ultraviolet radiation and pre-bending the tip to a fixed angle. The mechanized assembly of the components will be a highly repetitive, low-skill function that merely requires the assembly line be switched on, that the second tubes be inserted into the first tubes along with addition of the optional silicone stopper (if present), and that adhesive epoxy be used. The additional processing of the dental tips will merely consist of packaging. These processes do not change the name, character, and use of the pre-cut, pre-processed tubes. These dental tips are pre-bent for the user’s convenience. These dental tips could still perform their function without the bending, although the user would typically bend the tips for clinical use. No substantial transformation occurs in China. The first cannula is the component that is critical in creating a functioning dental tip that allows the delivery of the dental materials. The dental tips can still function as a tip to deliver various dental materials without the second tube/cannula. The second cannula is an accessory that is used in conjunction with the first or primary tube/cannula, but it does not alter the basic functioning of the dental tip. Based on the above, the essence of the dental tips is imparted by the first tubes/cannulas, which determine the origin of the products. Accordingly, the country of origin of the dental tips will be the United States, Japan, South Korea, or India depending on the country of origin of the first tube/cannulas. |
| Ruling Date: Nov. 26, 2024 |
N343774: The country of origin of dental syringe brush tips
| Origin: Japan, South Korea, or India |
| Item: Sol-u-Flo Applicator Tips and Stat-Flo Hemostatic Brush Tips. When attached to a syringe, these tips serve as delivery tips to deliver dental solutions and materials in the oral cavity. Each dental syringe brush tip will consist of three parts: (1) a thin hollow stainless-steel tube (also referred to as "cannula” or “needle”), (2) a fiber brush, and (3) a plastic hub adapter (“hub”). The tubes are pre-bent at a fixed angle. The tubes will be manufactured in Japan, South Korea, or India. The fibers will be made in the United States. The plastic hubs will be sourced in China. Assembly of the finished dental syringe brush tips will be performed in China. |
| Reason: In this case, the assembly and packaging performed in China are simple and minor processes. Specifically, the assembly of the dental brush syringe tips will be done via a mechanically automated process that solely consists of adhering the components together with an epoxy solution and flashes of ultraviolet radiation. The tubes will be pre-bent to a fixed angle for the user’s convenience. The fiber threads are cut to length and manually inserted into the tube end and crimped in place. The mechanized assembly of the components will be a highly repetitive, low-skill function that merely requires the assembly line be switched on, that the fiber thread be cut, inserted, and crimped, and that adhesive epoxy be utilized. The additional processing of the dental brush syringe tips will merely consist of packaging. These processes do not change the name, character, and use of the pre-cut, pre-processed stainless steel tubes and fibers. No substantial transformation occurs in China. The fiber brush enhances the functionality of the dental brush syringe tip by allowing the dental material being delivered through the cannula to be painted/scrubbed onto the application site during material delivery. The brush syringe tip can still deliver dental material to the application site without the brush. Also, the fibers only account for three percent of the product cost. Based on the above, the essence of the dental syringe brush tips will be imparted by the tubes, which determine the origin of the products. Accordingly, the country of origin of the dental syringe brush tips will be Japan, South Korea, or India depending on the country of origin of the pre-cut, pre-processed tubes. |
| Ruling Date: Nov. 26, 2024 |
N343775: The country of origin of dental syringe brush tips
| Origin: South Korea, India, or Singapore |
| Item: Spira-Flo Brush Tips and Exacta-Flo Brush Tips. When attached to a syringe, these tips serve as delivery tips to deliver dental solutions and materials in the oral cavity. Each dental syringe brush tip will consist of two parts: (1) a molded plastic tip composed of an integral hub adapter and an integral bent tube (a thin hollow portion of the tip, also referred to as "cannula” or “needle”), and (2) a fiber brush.The molded plastic tip will be manufactured in South Korea, India, or Singapore. The fibers will be made in the United States. Final assembly of the dental syringe brush tips will be performed in China. |
| Reason: In this case, the assembly and packaging performed in China are simple and minor processes. The assembly will merely consist of cutting fiber threads and manually inserting fibers into the plastic tips via a mechanically automated process, and packing. The mechanized assembly of the components will be a highly repetitive, low-skill function. The assembly and packaging do not change the name, character, and use of the molded plastic tips and fibers. No substantial transformation occurs in China. The molded plastic tips can be used by themselves without the fiber brushes for applying various dental materials. The fiber brushes enhances the functionality of the dental syringe brush tips. The molded plastic tips are the essence of the dental syringe brush tips and determine the origin of the products. Accordingly, the country of origin of the dental syringe brush tips will be South Korea, India, or Singapore depending on the country of origin of the molded plastic tips. |
| Ruling Date: Nov. 26, 2024 |
N343781: The tariff classification of a velvet slipper from Italy
| HTS: 6404.20.4060, 10%, Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women. |
| Item: A unisex, below the ankle, closed toe, open back, slip-on, indoor shoe. It is identified as style Chateau. The external surface area of the upper, the footbed, and midsole wrap is covered with velvet textile consisting of viscose and cupro. The upper is lined with a man-made material. The cork midsole starts before the forefoot and extends to the heel. Foamed rubber/plastic provides underfoot cushioning. The weight of the rubber component is 7.8% of the total weight of the shoe. The outer sole consists of sheep leather suede. There is an FOB value of $75 per pair. |
| Reason: N/A |
| Ruling Date: Nov. 26, 2024 |