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.
N344978: The tariff classification of children’s soccer shoes from China
| HTS: (1), (2), (3) 6402.19.1561, 9903.88.15, 5.1% + 7.5%, "other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: other." (4), (5) 6402.99.3115, 6%, "footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like." |
| Item: Five styles of Vizari brand, children’s, below the ankle, soccer shoes. All of the styles have rubber outer soles and do not have foxing bands, or foxing-like bands. The Vizari Blossom FG Youth Soccer Shoe (1) is a girl’s toddler and little kid soccer shoe having a synthetic leather (rubber/plastic) upper and a flap-covered closure over the laces and tongue. It is offered in pink and blue and decorated with embossed flowers around the back and sides of the heels. The Vizari Infinity FG Youth Soccer Cleat (2) is a boys’ soccer shoe that has a rubber or plastic upper and a secure lace closure. The Visari Santos MC Youth Soccer Cleat (3) is made with a Thermoplastic Polyurethane (TPU rubber/plastics) upper that incorporates a sock and laces for a secure fit. These three styles have rubber outer soles with long cleats designed to dig into turf for maximum traction. The Vizari Zodiac Kids Indoor Soccer Shoe (4) for boys and girls has a textile upper with embossed rubber/or plastics on the external surface of the upper and a secure lace closure. The rubber outer soles do not have cleats, but provide sufficient traction for indoor and outdoor firm and hard surfaces.The Vizari Tioga Soccer shoes (5) have TPU rubber or plastics covered textile uppers and adjustable lace closures. The rubber outer soles incorporate short, molded cleats precluding this style from classification as “sports footwear.” |
| Reason: N/A |
| Ruling Date: Feb. 3, 2025 |
N345265: The country of origin of an electric fireplace and media console
| Origin: China |
| Item: The Kensington 54" Media Console is a freestanding, combination fireplace/heater and media console designed to accommodate a 60" television. The console is made of particleboard with a laminated woodgrain. It has a firebox with a log set in the center, cabinets on either side with glass doors and adjustable shelves, and a center shelf above the firebox for media equipment. The complete console measures approximately 54" (W) x 15.5" (D) x 29.5" (H) and the firebox display measures approximately 23" (W) x 9" (H) x 4" (D). The 120 V, quartz and fan-forced radiant heater draws 1500W and produces approximately 5,000 BTUs, enough to heat a 1,000 sq. foot room. The fire effect is produced utilizing LED light sources and a specially designed reflective device that combines light and shadow to create dynamic flame patterns that simulate the visual effect of flickering flames. The heater has a thermostat, remote control and adjustments for blower fan, time, flame brightness and speed.The Chinese materials account for approximately one third of the total material cost and the Vietnamese materials and production account for the remaining two thirds of the material and production cost. |
| Reason: The fire box display, log set, remote control and cable are imported into Vietnam where they are assembled with Vietnamese-origin wood cabinetry into an electric fireplace and media center. The fire box display and log set provide the article with its primary functionality of producing heat, and with its secondary functionality of serving as the visual focal point of the article and room in which it is placed. This item’s fire box display and log set do not lose their identity when they are inserted into a wood cabinet in Vietnam. The end use of the fire box display and log set was pre-determined before their importation into Vietnam and the fire box display and log set remain a fire box display and log set subsequent to their incorporation into a wooden cabinet in Vietnam. Therefore, the Chinese fire box display and log set provide the console with its essential character and thus its country of origin, China. |
| Ruling Date: Feb. 3, 2025 |
N345316: The tariff classification and country of origin of a hair clipper kit
| HTS: 8510.20.9000, 4%, "shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof, hair clippers, other." |
| Origin: Vietnam |
| Item: The Barbasol Pro Hair Clipper Kit (the “hair clipper kit”), which consists of an electric hair clipper, plastic comb, oil bottle, cleaning brush, scissor and interchangeable comb attachments. The hair clipper has a rectangular body with slightly rounded edges containing an electric motor. It features a two-tone black and silver color scheme housing the stainless steel blades. The side of the hair clipper includes a power switch and an adjustable taper lever for customizing cutting lengths. The hair clipper has a cord at the bottom for power and a contoured shape designed for handling. The blade area is flat with a metallic finish, and the back is solid black bearing a product label.The hair clipper is comprised of two main component categories: the plastic components that form the body, and metal components that allow the hair clipper to function. The plastic components are imported from China into Vietnam, which include the body, swing head shell and bracket, coil box, twist spring block, knife cover and protector, switch, handle contact block, etc. The electric motor and the metal components, e.g., scissor, fixed knife, contacts, wires, springs, etc., are made in Vietnam.The manufacturing process of the hair clipper begins with the assembly of the motor using the Vietnamese components which include screws, magnetic poles, E-shaped iron magnet, base round tube (bobbin), copper wire and springs. These components are fabricated in Vietnam through a variety of machining, pressing, and coiling operations. The operations encompass wire drawing, metal cutting and stamping, heat treatment, metal furnace injection molding, and plastic injection molding (for the making of power cord, switch and motor parts).The motor is then built by winding the copper wire tightly around the bobbin and then securing the coil with Vietnamese-origin tape which facilitates the electromagnetic induction for the motor. The coil is assembled onto the magnet and the ends of the copper wire are soldered or crimped to the lead wires that are connected to the on/off switch. The completed motor assembly is then secured into the plastic coil box. Also secured in the coil box are the Vietnamese magnetic poles that facilitate the flow of electricity which allows the motor to turn.The final assembly includes installing the Vietnamese motor and coil box into the plastic housing. Once completed, the hair clippers are packaged and prepared for exportation, with all packaging completed in Vietnam. |
| Reason: A significant number of the parts or components are made in Vietnam, the manufacturing operations, including the plastic and metal molding, are both substantial and complex. 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 hair clipper kit is Vietnam, and the China Section 301 remedies do not apply. |
| Ruling Date: Feb. 3, 2025 |
N345387: The country of origin of an audio adapter cable
| Origin: Vietnam |
| Item: A Type C to 3.5mm audio adapter cable. The subject device comprises a length of insulated cable affixed with a USB-C connector at one end and a 3.5mm audio plug on the other. The purpose of the cable is to connect audio devices such as headphones or speakers to smartphones, tablets, and laptops that do not have a traditional audio connection.The manufacturing process occurs entirely in Vietnam. Vietnamese originating insulated audio cable is cut to length and the ends are prepared for the addition of the connectors. A Chinese origin USB-C connector is soldered on one end before it is encased in plastic shielding, which is of Vietnamese origin. The audio connector, also originating from China, is then attached to the other end before further Vietnamese shielding is added. The finished cable is then inspected and packaged for sale to the U.S. |
| Reason: Regarding the origin of the subject adapter cable, the Vietnamese insulated cable conductor imparts the character of the finished device. Further, the addition of the Chinese components does not substantially transform the cable into a new and different article of commerce. Based upon the facts presented, the origin of the Type C to 3.5mm audio adapter cable, model number RX004, is Vietnam. |
| Ruling Date: Feb. 3, 2025 |
N345500: The tariff classification of books from China
| HTS: 4901.99.0093, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).” |
| Item: Item 1, “The Care & Keeping of You Journal 1,” is a softcover book, spiral bound, with 96 pages. It is a companion book to “The Care & Keeping of You 1.” Aimed at “younger girls,” the book includes information, quizzes, and checklists to help girls “keep in touch with their overall health and well-being” and to “understand and express what’s happening to their bodies and their feelings about it.”Item 2, “The Care & Keeping of You Journal 2” is a softcover book, spiral bound, with 96 pages. It is aimed at girls 10 and older and is the companion book to “The Care & Keeping of You 2.” The book is “the perfect place to write about and understand the changes that are happening to their mind, body, and emotions. Girls will find tips for building a positive self-image, and ways to avoid the influences of media.” The book includes quizzes, questions, checklists, and drawing assignments, along with a section on how to talk to parents about tough topics. |
| Reason: As the fabrics comprising the curtain panel are not both dyed and printed, Section 102.21(e)(2)(i) is inapplicable. As the fabrics comprising the curtain panels are formed in a single country, that is, China, in accordance with Section 102.21(e)(2)(ii), the country of origin is conferred in China. |
| Ruling Date: Jan. 31, 2025 |
N344909: The tariff classification of glassware from China
| HTS: 7013.37.2090, 9903.88.15, 22.5% + 7.5%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…Other drinking glasses, other than of glass ceramics: Other: Other: Valued over thirty cents but not over three dollars each.: Other.” |
| Item: The article consists of a drinking glass, stainless-steel straw, and bamboo lid with an inner silicone ring. The item features the character “Jiji” from the movie “Kiki's Delivery Service”. The drinking glass measures approximately 5.7 inches high and has a diameter of 3 inches at its widest point. The item is composed of clear transparent soda lime glass. The glassware item is not specially tempered glass – i.e., glass that has not been both pressed and toughened. The unit value of the glass is over thirty cents but not over three dollars. |
| Reason: The subject glassware is composed of different components (glass, stainless-steal, bamboo, and silicone) and is considered a composite good. The glass predominates in value and weight over the stainless-steel, bamboo, and silicone. Additionally, the glassware is primarily used to hold beverages and drink from. Therefore, the glass component provides the essential character of this item. |
| Ruling Date: Jan. 31, 2025 |
N344954: 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. The man-made textile dress 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 also have large, visible, loose overlock stitching. A plastic cameo is permanently attached at the front neck. 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 hem bottom has large, visible, loose overlock stitching on the skirt layers. Although the dress has some gathering, it is not well-made. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2025 |
N344956: 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 which consists of a sleeveless dress and a detachable cape and features a single ply flat collar and deep back opening that have large, visible, loose overlock stitching. The back opening is closed with a single small tab of hook and loop fastener. A plastic cameo is permanently attached at the front neck. The armholes have large, visible, loose overlock stitching. The shoulders feature raw, jagged cut mesh fringe. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the top with one row of long, loose straight stitching. The hem bottom has large, visible, loose overlock stitching. |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Jan. 31, 2025 |
N344957: 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 sample of a costume, which consists of a long-sleeved pullover dress and headpiece and features a single ply stand collar and deep back opening with large, visible, loose overlock stitching. The deep back opening is closed with a single small hook and loop tab. The long sleeves and hem bottom both have raw, unfinished mesh edges. 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. |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Jan. 31, 2025 |
N344959: 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, which consists of a long-sleeved pullover dress and two hair clips. Although the dress has some styling like a turned and stitched neck and some gathering, it is not well-made. The dress features a deep back opening finished with large, visible, loose overlock stitching. The back opening is closed with a single small tab of hook and loop fastener. The long sleeves have raw, unfinished mesh edges. 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 hem bottom layers have large loose overlock stitching. |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Jan. 31, 2025 |