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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N345727: The tariff classification of footwear from China
| HTS: (1) 6404.19.2060, 9903.88.15, 9903.01.20, 37.5% + 7.5% + 10%, "footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women." (2), (3) 6404.19.3960, 9903.88.15, 9903.01.20, 37.5% + 7.5% + 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Other: Footwear with open toes or open heels: Other: Other: Other: For women." |
| Item: (Slipper 1) Below the ankle footwear having a closed toe, a closed heel, and an upper made with textile materials. The external surface area of the upper (esau) consists of textile resembling suede and a center seam. It has edging around the topline that is decorated with zig-zag stitching. The shoe is lined with plush material around the top, sides, heel, and under the foot. The fibers of the lining measure ½ inch, uncompressed, rendering the shoe protective against cold weather. The outer sole is made of rubber or plastics and measures 1 inch to 1 ¼ inches tall. (Slipper 2) below the ankle footwear having a closed toe, an open heel, and an upper made of textile materials. The esau consists of textile resembling suede over the forefoot, an embroidered strip measuring approximately 7/16 inch over the vamp, and a plush collar measuring approximately 2 inches wide. The shoe is lined with plush material around the top, sides, and under the foot. This style has an open heel and is not considered protective against cold weather. The outer sole is made of rubber or plastics and measures 1 inch to 1 ¼ inches tall. Rubber/plastic makes up ten percent or more of the total weight of the shoe. It does not have a foxing or foxing-like band. (Slipper 3) below the ankle footwear having a closed toe, an open heel, and an upper made of textile material. The esau consists of crocheted textile over the forefoot and a plush collar measuring approximately 2 inches wide. The shoe is lined with plush material around the top, sides, and under the foot. This style has an open heel and is not considered protective against cold weather. The outer sole is made of rubber or plastics and measures approximately 3/8 inches tall. Rubber/plastic makes up ten percent or more of the total weight of the shoe. It does not have a foxing or foxing-like band. |
| Reason: N/A |
| Ruling Date: Feb. 19, 2025 |
N345806: The tariff classification of a hot line proximity detector from Japan
| HTS: 8531.80.9051, free, “Electric sound or visual signaling apparatus…: Other apparatus: Other: Other.” |
| Item: The merchandise under consideration is a wristband-type Hot Line Proximity Detector. The item is an electrical voltage detector and warning device that consists of electrical voltage detection circuitry, an LED warning light and an alarm/speaker. These components are housed within a plastic enclosure designed to fit on the user’s wrist. The device measures 77mm x 40mm x 14mm with a weight of 35 grams. It is powered by a coin cell lithium-ion battery. In use, the detector would be worn on the wrist. When the device detects the presence of an electrical current/voltage within an electrical line (a hot line) it will issue both a visual and audible warning/signal. The LED light will flash, and the speaker will emit a buzzer sound to warn the user of an active electrical line nearby. This safety device is used by electricians, linemen, or utility service professionals ensuring safety during electrical work. |
| Reason: N/A |
| Ruling Date: Feb. 19, 2025 |
N345860: The tariff classification of an antenna from China
| HTS: 8517.71.0000, 9903.88.15, 9903.01.20, free + 7.5% + 10%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Parts: Aerials and aerial reflectors of all kinds; parts suitable for use therewith.” |
| Item: The item concerned is the WR-51 Wave Guide Antenna - PEWAN051-20 (also known as a waveguide horn). This antenna is used for guiding electromagnetic waves, utilized within various capacities in the telecommunications arena. It has a 20 dB nominal gain and a square cover flange. This antenna operates between a minimum frequency of 15 GHz and a maximum frequency of 22 GHz. It is commonly used for RF and microwave communications requiring low loss capabilities. |
| Reason: N/A |
| Ruling Date: Feb. 19, 2025 |
N345322: The country of origin of ignition coils for an automotive engine
| HTS: 3901.90.1000, free, “polymers of ethylene, in primary forms: other: elastomeric.” |
| Item: The item under consideration is an Ignition Coil, which is used to provide electrical energy to the spark plugs. This product includes a plastic housing, copper wire, plastic skeleton, iron core, module, and rubber boot. The ignition coils and all subassemblies are manufactured in Thailand with components from China and Thailand. |
| Reason: The Ignition Coil’s components and subassemblies are substantially transformed during the manufacturing process in Thailand. Thus, the country of origin of the complete automotive engine Ignition Coil is Thailand for marking purposes. As the country of origin of the subject item is Thailand, the Section 301 Trade Remedy duties are not applicable to the Ignition Coil under consideration. |
| Ruling Date: Feb. 18, 2025 |
N345363: The tariff classification of diamond anvils from Belgium
| HTS: 7116.20.5000, free, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stone (natural, synthetic or reconstructed): Other: Other." |
| Item: The product under consideration is a specialized diamond anvil for high-pressure experiments. The anvil itself is made of diamonds. Two of those anvils are inserted in the diamond anvil cell (DAC) and the pressure is created by moving the diamonds together using the screws. These specialized diamond anvils are used for studies on the structure-property relationships of materials under extreme conditions. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N345388: The tariff classification of Tei Fu Massage Lotion from the United States
| HTS: 3304.99.5000, 9801.00.1098, free, “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.” |
| Item: The subject product is Tei Fu Massage Lotion packaged for retail sale in a 4 fluid ounce tube. The active ingredients are listed as menthol, methyl salicylate and camphor. These ingredients are intended to cool, soothe, provide pain relief and stimulate the skin.Additional ingredients include water, cetearyl alcohol, eucalyptus oil, sweet almond oil, palmitic acid, butylene glycol, caprylic/capric triglyceride, glyceryl stearate, PEG-100 stearate, stearic acid, ceteareth-20, clove oil, phenoxylethanol, dimethicone, squalane, hydroxyethyl acrylate/sodium acryloyldimethyl taurate colpolymer, acrylates/C10-30 alkyl acrylate crosspolymer, xanthan gum, methylparaben, polysorbate 60, tetrasodium ethylenediamine tetraacetate, butylparaben, ethylparaben, isobutylparaben, propylparaben, allantoin, and aloe barbadensis leaf juice. Based on the submitted information, these ingredients function as solvents, moisturizers, skin conditioning agents, soothing agents, humectants, emulsifiers, preservatives, etc. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N345434: The tariff classification of printed sandwich wrapping paper from China, India, Malaysia, or Japan
| HTS: (uncoated sandwich wrapping paper) 4811.90.8050, 9903.01.20, 9903.88.03, free + 10% + 25%, "Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Other: Other: Weighing over 30 g/m²: Other. The rate of duty will be free." (coated sandwich wrapping paper) 4811.59.4040, 9903.01.20, 9903.88.03, free + 10% + 25%, "Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Other. The rate of duty will be free." |
| Item: The items under consideration are two varieties of printed sandwich wrapping paper. The paper is made of white kraft fiber and weighs 40 grams per square meter. The paper is cut into sheets measuring 15” (38.1cm) wide by 16” (40.6cm) long. The sheets are printed with three ink colors. The paper may be uncoated or coated with an acrylic-based, grease-proof coating. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N345563: The tariff classification of Unbaked Danish Pastry from Denmark
| HTS: 1901.90.9195, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: The subject merchandise is Unbaked Danish Pastry dough composed of wheat flour, vegetable margarine, water, sugar, pecans, egg yolk, yeast, maple syrup, cane sugar syrup, isomalt glazing agent, sodium alginate, pectin, agar, salt, emulsifier (mono- and diacetyl tartaric acid esters of mono- and diglycerides of fatty acids), dextrose, natural flavoring, whole milk powder, and flour treatment agent (ascorbic acid, amylase from wheat, and xylanase from wheat). When baked according to instructions, the frozen raw dough will yield a crispy, flaky pastry shaped as a braid, with maple syrup remonce and pecan nut sprinkle. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N345694: The tariff classification of touchscreen displays from China
| HTS: 8471.60.1050, 9903.01.20, 9903.88.03, free + 10% + 25%, “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: Three touchscreen displays, which are interactive displays for computer systems, each having a liquid crystal display, an infrared (IR) touch overlay, and multiple connectivity interfaces, such as VGA, DisplayPort, HDMI, USB-A, USB-C, and an open pluggable specification (OPS) slot. Additionally, the subject displays incorporate 8G of internal memory, 64G storage, an ARM Cortex processor, WiFi, Bluetooth, and/or Ethernet connectivity, and a graphics processor. These three products are identical except for size, where RP6504 incorporates a 65” 4K LCD screen, RP7504 incorporates a 75” 4K LCD screen, and RP8604 incorporates an 86” 4K LCD screen. Each of the units have front facing speakers and are intended for users to connect an automatic data processing (ADP) machine, such as a personal computer or a laptop, for use in classrooms. At the time of importation, the interactive flat panel displays are shipped with a stylus pen, cables, and remote control. |
| Reason: The subject touchscreen displays are 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. Each of the subject interactive flat panel displays consist of two or more different articles that are, prima facie, classifiable in different headings. The set also consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the interactive flat panel displays are described within the meaning of "goods put up in sets for retail sale". |
| Ruling Date: Feb. 18, 2025 |
N345696: The tariff classification of interactive flat panel displays from China
| HTS: 8471.60.1050, 9903.01.20, 9903.88.03, free + 10% + 25%, “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: Five touchscreen displays, which are interactive displays for computer systems, each having a liquid crystal display, an infrared (IR) touch overlay, and multiple connectivity interfaces, such as VGA, DisplayPort, HDMI, USB-A, USB-C, and an open pluggable specification (OPS) slot. Additionally, the subject displays incorporate 8G of internal memory, 64G storage, an ARM Cortex processor, WiFi, Bluetooth, and/or Ethernet connectivity, and a graphics processor. These five products are identical except for size, where TT-5524QPRO incorporates a 55” LED screen, TT-6524QPRO incorporates a 65” LED screen, TT-7524QPRO incorporates a 75” LED screen, TT-8624QPRO incorporates an 86” LED screen, and TT-9824QPRO incorporates a 98” LCD screen. Each of the units have front facing speakers and are intended for users to connect an automatic data processing (ADP) machine, such as a personal computer or a laptop, for use in classrooms. At the time of importation, the interactive flat panel displays are shipped with a stylus pen, cables, and remote control. |
| Reason: The subject touchscreen displays are 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. Each of the subject interactive flat panel displays consists of two or more different articles that are, prima facie, classifiable in different headings. The set also consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the interactive flat panel displays are described within the meaning of "goods put up in sets for retail sale". |
| Ruling Date: Feb. 18, 2025 |