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.
N340223: The tariff classification and country of origin of a plastic mat from China
| HTS: 3924.90.1050, 3.3%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. Other.” |
| Origin: China |
| Item: A rectangular beige mat with three layers that measure approximately 20 inches wide by 40 inches long. The external surface area of the upper is coated with polyurethane. The base fabric is coated with polyurethane on a non-woven polyester base. The back of the mat is a polyurethane-coated fabric laminated with neoprene foam rubber. The mat is designed and marketed for household use. The mat comprises a man-made non-woven fabric coated, covered, impregnated, or laminated with poly (ether-ester urethane) type plastic material and bonded with rubber foam. |
| Reason: The raw materials are sourced from China. The polyurethane is coated onto the non-woven polyester base to form the polyurethane plastic sheeting fabric. The polyurethane fabric is laminated with foam rubber backing. This production process is conducted in China. The plastic mat is cut into finished sizes of 20 inches wide by 40 inches long, then packaged, labeled, and shipped from Vietnam.Concerning the polyurethane fabric, the lamination of the polyurethane fabric with a rubber back is identified as articles of plastic mats upon importation into Vietnam. Cutting the plastic mats into finished sizes, packaging, labelling, and shipping are not complex operations and do not substantially transform the plastic components into a product of Vietnam origin. The country of origin of the plastic mat is China. |
| Ruling Date: Dec. 2, 2024 |
N343975: The tariff classification of broken gold earrings and broken gold rings from Peru
| HTS: 7113.19.5090, 5.5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” |
| Item: The items under consideration are broken earrings and broken rings made of 24K gold. |
| Reason: N/A |
| Ruling Date: Dec. 2, 2024 |
N344074: The tariff classification of quilted plush throw from China
| HTS: 6301.40.0020, 8.5%, “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” |
| Item: The “Boho Luxe Velvet Throw,” is a quilted throw/blanket constructed from two fabrics. The face side is composed of 100% polyester knitted plush fabric and reverse side is composed of 100% polyester microfiber woven fabric. A layer of 100% polyester filling lies between the two fabrics. The three layers are quilted together with a 3/4 inch cross pattern spaced approximately 4 inches apart on the diagonal. The fabrics are dyed a single uniform color. The throw measures 60 × 70 inches and is finished along the edges with self-fabric binding. |
| Reason: N/A |
| Ruling Date: Dec. 2, 2024 |
N344127: 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 toddler-size costume identified as Wizard Kid which consists of a hooded robe and conical hat and features a single ply hood with raw, unfinished edges. The open front robe has no closure and provides no coverage to the wearer. The hem bottom is raw and unfinished. The garment is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set. |
| Ruling Date: Dec. 2, 2024 |
N344148: 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-size costume identified as Black Shimmering Witch which consists of a pullover dress, petti skirt, and conical hat and features a strip of narrow exposed elastic stitched at the front neck with a single row of long, loose straight stitching, above the ribbon faux corset bodice. The short sleeves are raw and unfinished with narrow exposed elastic stitched on with a single row of long, loose straight 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 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: Dec. 2, 2024 |
N344150: 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 Deadly Jester which consists of a pullover long-sleeved top, pull-on pants, hood headpiece, mask, waist sash, and elongated stuffed finger gloves and features large, visible, loose overlock stitching on the neck. The sleeves have raw jagged cut edges as well as narrow exposed elastic stitched on with a single row of long, loose straight stitching. The hem bottom also has raw, jagged cut edges, giving a tattered appearance. Except for a center front seam overlocked with large, visible, loose overlock stitching, the top is entirely constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Dec. 2, 2024 |
N344151: 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 Fab Wolf Girl which consists of a dress, jacket, headpiece, faux fur tail, belt, and faux fur fingerless gloves you refer to as gloveletts and features large, visible loose overlock stitching on the neck and armholes. 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 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: Dec. 2, 2024 |
N344153: 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 Pumpkin Patch Scarecrow which consists of a dress, pull-on pants, and hat with large detachable flower and features a well-made collar with capping, but the deep back opening is raw and unfinished and is closed with a single small tab of hook and loop fastener. The long sleeves have narrow exposed elastic stitched on with a single line of long, loose straight stitching. The sleeves are raw and jagged cut, giving a tattered appearance. 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 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: Dec. 2, 2024 |
N344171: 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 Glow in the Dark Reaper which consists of a pullover robe, separate hood, mask, glow in the dark plastic chains, and gloves with extended stuffed fingers and features large, visible, loose overlock stitching on the neck. The sleeves and hem bottom have raw jagged cut edges giving a tattered appearance. The shapeless robe is stitched with long loose straight stitches. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Dec. 2, 2024 |
N344218: The tariff classification of a bamboo serving tray from China
| HTS: 4419.19.9000, 3.2%, “Tableware and kitchenware, of wood: Of Bamboo: Other: Other.” |
| Item: A wooden serving tray made of bamboo, which measures 17.3” by 15.7” and is supported by folding legs. When standing, it measures 9.8” high. The surface has four notches, two along each side, for hanging wine glasses upright. A hole near the top center is designed to hold a wine bottle. |
| Reason: N/A |
| Ruling Date: Dec. 2, 2024 |