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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N345082: The tariff classification of gloves from China
| HTS: 6116.10.5520, 9903.88.15, 13.2% + 7.5%, “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints.” |
| Item: A nitrile rubber dipped, string-knit work glove stated to be constructed of 100% polyester. The glove features a nitrile rubber coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff and overlaps the backside fingertips and sides of the wearer’s hands and fingers, and an overlock stitch finish at the cuff bottom. The glove weighs 50% or more of textile fibers. |
| Reason: N/A |
| Ruling Date: Jan. 21, 2025 |
N345205: The country of origin of paper napkins
| Origin: Indonesia |
| Item: The items under consideration are packages of paper napkins, including “dinner napkins,” “luncheon napkins,” “beverage napkins,” and "guest napkins," which come in a variety of sizes and folds.The bulk rolls of tissue paper are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 2/3; with a 17-18 GSM. These parent rolls of tissue paper, which measure in multiple widths from 250mm up to 330mm and have a maximum roll diameter 1440mm, are then sent to China, where the tissue paper is embossed, cut to size, folded, subjected to quality control, and packaged. |
| Reason: In China the tissue paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, folding, and packaging. |
| Ruling Date: Jan. 21, 2025 |
N345206: The country of origin of toilet tissue
| Origin: Indonesia |
| Item: The item under consideration is toilet tissue, which comes in two-ply and three-ply.The bulk rolls of tissue paper are manufactured in Indonesia. The tissue paper is White/Kraft paper: virgin; layer: 3; with a 17 GSM. These parent rolls of tissue paper, which measure 420mm in width and have a maximum roll diameter 1440mm, are then sent to China, where the tissue paper is embossed, converted by cutting to width and length and re-rolling onto smaller tubes, subjected to quality control, and packaged. |
| Reason: In China the tissue paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, converting, and packaging. |
| Ruling Date: Jan. 21, 2025 |
N344832: The tariff classification and marking of a flavor preparation from Turkey
| HTS: 2106.90.9998, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The “Imitation Vanilla Flavor,” is a liquid preparation for human consumption. The preparation’s ingredient composition is water (89.9%), ethyl alcohol (7%), artificial flavor (3%), and less than (1%) caramel color. No sugar is present. The manufacturing operation is as follows: (1) the raw materials are weighed in formulation, (2) the water enters a heated pre-mix tank, (3) the water and coloring solution enter a cooking tank and are heated to 95 degrees Celsius, (4) the materials are filtered, (5) artificial flavor is added to the materials, (6) the preparation is inspected and packaged in 8-ounce bottles. In the condition at the time of U.S. importation, the preparation will be presented at an ambient temperature and will undergo no further processing. At the time of U.S. importation, the preparation will be packaged and made available for retail sale “as is.” |
| Reason: The proposed marking of “Product of Germany” and “Packaged in Turkey” may mislead or confuse the ultimate purchaser as to the actual country of origin of the finished good. The purpose of 19 C.F.R. § 134 is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported article. The proposed marking of “Product of Germany” and “Packaged in Turkey” would not be acceptable because it merely indicates that the “Imitation Vanilla Flavor” preparation is packaged in Turkey. Based on the ingredient composition and the manufacturing operations occurring in Turkey, the label would mislead or confuse the ultimate purchaser. |
| Ruling Date: Jan. 17, 2025 |
N344838: The tariff classification of a toy face mask 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: The item consists of a plastic face mask with an adjustable strap for a secure fit with openings in the nose and mouth area for ventilation. It is designed to be worn on the face while playing games with toy “XShot Blaster” guns that shoot foam projectiles. The “XShot Tactical Mask,” is not intended to be a protective device but rather to be used as a role-play toy accessory to the “XShot Blaster” series and similar ball and dart blaster toys. The product is principally designed for the amusement of children 8 years of age and older. |
| Reason: N/A |
| Ruling Date: Jan. 16, 2025 |
N344847: The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) for a polyurethane prepolymer from Canada
| Origin: Canada |
| USMCA Eligibility: Yes |
| Item: The product under consideration is Wannate 9134. It is a polyurethane prepolymer that is characterized by its easy dispersion in water. It demonstrates excellent bonding strength and water resistance and is highly suitable for spray foam applications. Polymeric methylene diphenyl diisocyanate (Polymeric MDI or PMDI) of Chinese origin and Poly(ethylene glycol) monomethyl ether (polyol) of U.S. origin are imported to Canada. There the products can undergo three separate manufacturing processes in Wanhua’s plant in Canada: the Batch Reaction process, the In-line Reaction process or the Drum or Tote Reaction process. |
| Reason: Both the In-line reaction process and Drum or Tote reaction process, used to process the polymeric MDI and polyethylene glycol into Wannate 9134, polyurethane prepolymer are defined as chemical reactions per GN 11(n) (v) (A). Therefore, the Wannate 9134, polyurethane prepolymer is considered to be an originating good under USMCA. The PMDI and Polyol undergo either an In-liner Reaction process or a Drum or Tote Reaction process that results in a chemical reaction forming new urethane bonds and resulting in Wannate 9134, a new polyurethane prepolymer. Regarding the applicability of Section 301 remedies, the manufacturing and/or assembly operations described, in sum, do substantially transform the individual components into a new and different article of commerce with a changed name, character, and use. Therefore, the manufacturing and assembly processes performed in Canada result in a substantial transformation of the non-Canadian components and the Wannate 9134 is a product of Canada. Therefore, the Wannate 9134 will not be subject to the additional duties under Section 301 of the Trade Act of 1974, as amended, upon importation. |
| Ruling Date: Jan. 16, 2025 |
N344881: The tariff classification of steel T-sections from Canada, Brazil, and China
| HTS: 7216.99.0010, 9903.91.01, free + 25%, “Angles, shapes and sections of iron or nonalloy steel: Other: Other: Drilled, notched, punched or cambered.” |
| Item: The products under consideration are hot-rolled nonalloy steel T-sections, which have been painted and drilled. The T-sections will be imported in various lengths and are made to ISO Standard 7465. They will ultimately be installed as guide rails for elevator lift cars. |
| Reason: N/A |
| Ruling Date: Jan. 16, 2025 |
N344913: The tariff classification of garlands from China
| HTS: (1) 9505.10.1500, free, "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” (2) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: Two styles of decorative garlands. The first is identified as the Mickey Mouse Holiday Candy Cane Themed Wood Garland, which measures approximately 4’ in length and consists of an assortment of red, green and white wooden beads strung on a cotton string interspersed with three candy cane striped wooden beads depicting the signature Mickey Mouse head silhouette, with smaller candy cane striped wooden beads and tassels. The packaging design indicates that this garland will be sold as a decoration for Christmas. The second is identified as the Mickey Mouse Pumpkin Halloween Themed Wood Garland, which measures approximately 4’ in length and consists of an assortment of black, white and orange wooden beads strung on a cotton string interspersed with three orange wooden beads depicting the signature Mickey Mouse head as a jack-o’-lantern, wooden beads depicting candy corn candies, bats and tassels. The packaging design indicates that this garland will be sold as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: Jan. 16, 2025 |
N344962: The tariff classification of the Multi-Touch Monitor from Taiwan
| HTS: 8471.60.1050, free, “Automatic data processing machines and units thereof; Input or output units, whether or not containing storage units in the same housing: Combined input/output units: Other.” |
| Item: The merchandise under consideration is the 55" Multi-Touch Monitor for Computer Systems, which is a touchscreen LED display monitor having a capacitive touch overlay, an input/output terminal with USB, Display Port, VGA, and HDMI sockets, and internal speakers. The monitors are designed to be principally used with automatic data processing (ADP) machines.T he subject Multi-Touch Monitor is designed to connect directly to an ADP machine for the purpose of performing input and output functions in an ADP system. The ENs describe an ADP system as consisting of a central processing unit, an input unit, and an output unit and states that an input unit and output unit can be combined into one single unit within the system. |
| Reason: N/A |
| Ruling Date: Jan. 16, 2025 |
N345022: The tariff classification of the “Sesame Street Elmo Take Along Boombox” from China
| HTS: 9503.00.0071, 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: Under 3 years of age.” |
| Item: The article under consideration is a rectangular lights and sound toy boombox measuring 5.5” x 8” x 2”, depicting an image of Elmo’s face on the front of the toy. The item is red, has 2 white googly eyes protruding at the top and an orange light up nose in the center. The nose is activated when any of the three functional sound buttons are pressed. A child can hear Elmo count, say a letter in the alphabet and a word beginning with that letter, or sing a song. The toy boombox has a light blue carry handle and is designed for small hands. The toy requires 2 x AAA batteries which are included with the product. The item helps young children develop fine motor skills while encouraging learning and pretend play. The “Sesame Street Elmo Take Along Boombox” is principally designed for the amusement of children 2 years of age and older. |
| Reason: N/A |
| Ruling Date: Jan. 16, 2025 |