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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N345003: The tariff classification of a plastic makeup holder from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other” |
| Item: The item is the Holiday Hustle Beauty Carousel and Brush Set. The article includes a 100% polyethylene terephthalate (PET) cylindrical plastic holder. The clear plastic makeup holder measures approximately 5.5 inches long by 5.5 inches wide by 9.05 inches high. It contains gold trim around the middle of the holder and has a small gold ring on the base. When the holder is aligned with the gold ring, the holder opens up. The cosmetic holder rotates and contains six separate compartments to hold and store the following items: five cosmetic brushes of assorted sizes, all with nylon bristles and a bamboo handle; two triangle white polyester poufs; three white polyurethane (PU) plastic beauty sponges; 50 cotton swabs; ten cotton squares, and 10 cotton balls. The set is packaged together for retail sale. |
| Reason: The plastic makeup holder with brushes, polyester poufs, polyurethane plastic beauty sponges, cotton swabs, cotton squares, and cotton balls, consists of multiple articles classifiable under separate headings. The components of the set carry out a specific activity, which is to apply facial makeup, and are packaged together for retail sale. The plastic makeup holder with brushes, poufs, beauty sponges, cotton swabs, cotton squares, and cotton balls, therefore fulfills the term “goods put up in sets for retail sale,” and meet the elements to be considered a “set” for classification purposes. In this case, the plastic components account for the majority of the weight and bulk of the makeup holder. Therefore, the plastic makeup holder imparts the essential character. In accordance with GRI 3(b), the plastic makeup holder will be classified under heading 3924. |
| Ruling Date: Jan. 23, 2025 |
N345025: The tariff classification of magnetic fishbowl cleaners 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: The first item under consideration is a large rigid fishbowl cleaner. It is a cleaning tool with separable halves. The top half is placed on the outside surface of a fish tank and consists of four neodymium iron boron magnets embedded in an ABS housing. The bottom half is placed inside the fish tank and consists of four neodymium iron boron magnets embedded in an ABS housing with a scrubber, which is described as felt material attached by Velcro. Magnetic attraction is used to control the bottom half and clean the surface of the fish tank. The second item under consideration is a flexible fishbowl cleaner. It is a neoprene cleaning tool with separable halves. The top half is placed on the outside surface of a fish tank and consists of four neodymium iron boron magnets encased in neoprene. The bottom half is placed inside the fish tank and consists of four neodymium iron boron magnets encased in a neoprene body with a scrubber, which is described a felt material attached by Velcro. Magnetic attraction is used to control the bottom half and clean the surface of the fish tank. |
| Reason: The neodymium iron boron magnets provide the essential character of the large rigid fishbowl cleaner and the flexible fishbowl cleaner. |
| Ruling Date: Jan. 23, 2025 |
N345030: The tariff classification of a ceramic stoneware plate from China
| HTS: 6912.00.4890, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other. Other.” |
| Item: The merchandise is a ceramic stoneware plate. The round white ceramic stoneware plate measures approximately five inches in diameter. The article is unsafe for food contact but will be used in rage rooms, where customers can safely break the plates to relieve stress. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2025 |
N345033: Classification and country of origin determination for a seat cushion; 19 CFR 102.21(c)(2); tariff shift
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Origin: China |
| Item: The subject article is the Dual Purpose Back/Seat Cushion, and is a memory foam cushion covered in 100% polyester knit velour fabric that measures approximately 15.7" x 15.4" x 3.5". The foam is contoured to serve as both a seat and lumbar cushion and the packaging material displays its use in an automobile, although the requester states that it can be used in a variety of settings. The manufacturing operations are as follows: The 100% polyester knit velour fabric is made in China and exported to Cambodia where it is cut, sewn and a zipper is affixed. A memory foam cushion blank is made in Cambodia using a foaming process. The cushion blank is inserted into the cover to produce the finished cushion. Subsequent to final inspection, it is packaged for export to the United States. |
| Reason: As the fabric comprising the good is formed in a single country, China, then the terms of the tariff-shift requirement are met, so the country of origin is China. |
| Ruling Date: Jan. 23, 2025 |
N345085: The country of origin of a flush mount ceiling light
| Origin: Vietnam |
| Item: The flush mount ceiling light consists of a lamp holder, canopy, glass shade, electric wires and hardware (screws, mounting strip, etc.). The lamp holder, canopy, mounting strip and the packaging materials are made in Vietnam, and the balance of parts or components are imported from China. The manufacturing process in Vietnam starts with the assembly of the socket using the Chinese-origin ceramic tube and other components of both Vietnamese-origin and imported from China. The insulated wire and copper spools are cut into specific length to make the terminals, which are then stamped into the wires to make the terminal assembly. Next, the ceramic socket, copper fitting, and cooper bands are stamped with rivets and affixed to the insulated wires with terminals to make the lamp holder. The mounting strip, canopy are produced from sheet metal using the sheet molding operation. Further, the lamp holder is connected to the canopy, and the fixture is then properly wired to form the lighting fixture. Finally, the opal glass shade is twisted to the canopy to complete the assembly process. The finished products are tested, inspected, and packed with materials for shipment. |
| Reason: A significant number of the parts or components including the important part of the lamp holder are made in Vietnam, the manufacturing operations use both the imported and the Vietnamese-made components to produce the subassemblies, then assembled them into the finished products. The assembly manufacturing operations in Vietnam substantially transform the non-Vietnamese-origin components into Vietnam products. The manufacturing process in Vietnam does create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. Therefore, the country of origin of the flush mount ceiling light is Vietnam, and the China Section 301 remedies do not apply. |
| Ruling Date: Jan. 23, 2025 |
N345157: The tariff classification of a drinking water remineralizer and replacement cartridge from China
| HTS: (complete with docking station and mineral unit) 8479.89.9599, 9903.88.03, 2.5% + 25%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” (replacement mineral unit, imported separately) 8479.90.9596, 9903.88.01, free + 25%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other:” |
| Item: The product in question is the Waimin Mineralizer Unit (“Waimin Unit”). It is a home use device that employs valves and tubing to dose or add a calculated amount of minerals back into drinking water. It operates through valve-controlled water pressure in the household kitchen pipe system, with no electronic or electrical components in the unit. The product is installed under the kitchen sink and is plumbed into the drinking water faucet/tap tubing line. It comprises two fully assembled parts, a docking station and a replaceable mineral cartridge, which in operation must be connected for the system to function. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2025 |
N345210: Country of origin determination for a pillow; 19 CFR 102.21(c)(2); tariff shift
| Origin: China |
| Item: The subject article is a Christmas Tree Dec Pillow, and is a decorative pillow made of 100% polyester knit fabric with a 100% polyester fiber fill, that measures approximately 18" (L) x 18" (W). The pillow face has a machine-embroidered Christmas tree and small sewn-on pom-poms extending from the top-to-bottom edge and a small, zigzag, red applique edge treatment.The manufacturing operations are as follows: The 100% polyester knit fabric is formed and printed in China, and subsequently exported to Vietnam. In Vietnam, the fabric is cut, a Christmas tree is embroidered, small pom-poms are attached to the tree, the edge treatment is sewn on, and the pillow shell is sewn. The pillow is then filled with fiber fill, sewn shut, and subsequently inspected and packaged for export to the United States. |
| Reason: Since the fabric comprising the good is formed in a single country, China, the terms of the tariff shift requirement are met, so the country of origin is China. |
| Ruling Date: Jan. 23, 2025 |
N345267: The classification of a pillow from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Item: The subject article is the Pokémon Ready for Battle Pillow. The pillow is a plush, spherically-shaped, three-dimensional representation of the red and white Poke Ball. It has a 12" diameter and is made of 100% polyester knit fabric stuffed with 100% polyester fiber fill. The top half of the pillow is bright red, and the bottom half is white. A thick black band wraps around the middle of the pillow and separates the two halves. In the center of the black band is a circular white button with a black outline. The pillow is made in China. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2025 |
N343766: The tariff classification of Fluoroethylene Carbonate (FEC) and Vinylene Carbonate from South Korea
| HTS: 2920.90.5100, 3.7%, “Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other.” |
| Item: The subject products are fluoroethylene carbonate (FEC), CAS No. 114435-02-8, and vinylene carbonate, CAS 872-36-6. Both substances are used as electrolyte additives in lithium-ion batteries. Both compounds are esters of other inorganic acids of nonmetals. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2025 |
N344839: The tariff classification of two combination dresser/garment racks from China
| HTS: (1) 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” (2) 9403.20.0050, 9903.88.03, free + 25%:“Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: Item 1 is a Dresser with Hanging Rack. It is a combination dresser and clothes rack. The two components are of similar sizes and the complete article measures approximately 42" (H) x 12" (D) x 43" (W). The dresser has four large, stacked drawers with two smaller side-by-side, half-high, half-width, half-depth drawers on top. The four large drawers and two small drawers are held by and slide into a frame made of plastic-coated rectangular steel tube. The clothes rack extends from one side of the dresser, and the bottom drawer of the dresser is sufficiently high off the ground for shoes to fit underneath it. There is also a shoe rack at the base of the clothes rack and two hooks at the top of the clothes rack for hanging purses, belts or other clothing accessories. The dresser top and hanging rack shelf are made of particle board, as are the drawer fronts and bottoms. The drawer sides and back are made of heavy-duty cardboard covered in non-woven fabric. Atop the clothes rack is a power strip and an LED strip light with three 120V plugs and two USB-A plugs. The item has plastic drawer handles and rests on plastic feet. The wood components weigh approximately twice as much as the steel components, but their cost is nearly equal. Item 2 is a Dresser with Clothes Rack. It is a low dresser with four stacked drawers and a taller attached clothes rack. The dresser measures approximately 31" (H) x 15" (W) x 12" (D) and the clothes rack measures approximately 46" (H) x 12" (W) x 12" (D). The four drawers are held by and slide into a frame made of plastic-coated rectangular steel tube and the clothes rack extends from one side of the dresser. There are two small shelves at the base of the clothes rack suitable for shoes or other items and two hooks near the top of the clothes rack for hanging purses, belts or other clothing accessories. The dresser top and upper clothes rack shelf are made of particle board, as are the drawer fronts and bottoms. The drawer sides and back are made of heavy-duty cardboard covered in non-woven fabric. The lower clothes rack shelf is made of wire. The unit has plastic drawer handles and rests on plastic feet. The steel components weigh nearly one third more and cost over three times more than the wood components. Both articles are for household use and will be sold exclusively online. They will be shipped unassembled and are made in China. |
| Reason: (1) No essential character can be determined under GRI 3(b), so it will be classified in accordance with GRI 3(c), last in tariff. Although the weight of the wood components is nearly double that of the steel components, their cost is nearly equal. Neither the steel components nor the wood components are visually dominant. Additionally, the item would not function without both materials. (2) The steel components weigh nearly one-third more than the wood components, cost more than three times as much, and have a somewhat greater visual dominance. As such, the essential character of this item is imparted by the steel components. |
| Ruling Date: Jan. 22, 2025 |