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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N346854: The tariff classification of unisex loungewear pants from China
| HTS: 6104.63.2028, 9903.01.24, 9903.01.63, 9903.88.15, 28.2% + 20% + 125% + 7.5%, “women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: Other: Other.” |
| Item: “Youth Polar Fleece Pants,” is a pair of ankle-length unisex pants constructed of 100% polyester fleece knit fabric. The pull-on pants feature an encased elasticized waistband, side seam pockets, and leg openings finished with overlock stitching. In your letter you state the pants will be imported in youth sizes 8-14 in different patterns. The garments will be marketed as sleepwear. Additionally, the label affixed to the pants indicates that they are not fire retardant. |
| Reason: Based on the physical examination of the garments, their appearance is ambiguous and does not clearly demonstrate their intended use. They may serve as sleepwear or loungewear. These soft pants are not characterized by a sense of privacy as is typical of sleepwear. The constituent material is not sheer or revealing allowing for their suitability in social environments outside of the home. In such situations, the principal use is determined by the manner in which the garments are designed, marketed and sold. The advertising material do not indicate that these garments are for sleepwear. While they may be suitable for sleeping, their primary purpose is for lounging. |
| Ruling Date: April 15, 2025 |
N347013: The tariff classification of a fly swatter from Taiwan
| HTS: 3924.90.5650, 9903.01.25, 3.4% + 10%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: The merchandise under consideration is a fly swatter, Model WIRE. The article features a metal handle and a flat perforated striking surface made of plastic. It is designed to be used to swat flies, bees and other nuisance bugs. The handle measures approximately 14.875 inches long by 1.25 inches wide by 0.2 inches high. The plastic swatter measures approximately 5.75 inches long by 4.875 inches wide by 0.16 inches high. |
| Reason: The fly swatter is made of 67% iron and 33% plastic. The swatter serves the primary role of killing a fly and/or insect. Therefore, the plastic swatter provides this item with the essential character |
| Ruling Date: April 15, 2025 |
N347089: The tariff classification of paper shopping bags from China
| HTS: 4819.40.0040, 9903.01.24, 9903.01.63, 9903.88.03, free: + 20% + 125% + 25%, “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other.” |
| Item: There are two paper shopping bags under consideration. The first bag measures approximately 8” wide by 10” tall by 4” deep (front to back). The bag is printed in at least four colors with a Kiehl’s trademark and with Happy Holidays tree motifs and polka dots. The handle is woven fabric printed with the Kiehl’s trademark. The top edge of the bag is folded inward and the fabric handles are threaded through slots and glued in place within the fold. The weight of the paper is not identified. The second bag measures approximately 12” wide by 10” high by 6” deep. The paper is one color and is printed with the trademark “Ralph Lauren Fragrances”. It appears that the top edge of the bag is folded inward. The handles of the bag are made of braided cord that is laced through grommets in the front and back of the bag. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347098: The tariff classification of an electrical protection device from Vietnam
| HTS: 8537.10.9170, 9903.01.25, 2.7% + 10%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a collage not exceeding 1,000 V: Other: Other: Other.” |
| Item: The merchandise under consideration is identified as the Battery Disconnect Unit (BDU) that is a molded plastic housing containing numerous electrical busbars, three electrical relays, two current sensors, two wire harnesses, and various fastening hardware, all of which is mounted to a molded plastic base. In use, the BDU monitors the electrical current flowing from an electric vehicle battery pack and performs a disconnect when abnormal draw is detected that protects the vehicle from thermal runaway due to overcurrent conditions. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347128: The classification of dining tables from China
| HTS: 9403.60.8040, 9903.88.03, 9903.01.24, free + 25% + 20% + 125%, “Other furniture and parts thereof: Other wooden furniture: Other: Dining Tables.” |
| Item: The subject articles are five dining tables under the Cumulus Plus and Cumulus names. They all have laminated MDF tabletops and either one or two powder-coated steel pedestal bases. They are made in China and will be imported unassembled. The Cumulus Plus tables are of a heavy-duty design for use in mental health hospitals, prisons, and learning disability treatment centers and the standard Cumulus tables are of a heavy-duty design for use in hospitals, learning disability treatment centers, and homes for the disabled. The Cumulus tables are described as follows: Cumulus tables’ strong pedestal, solid base plate and tabletop support are made from solid steel, providing strength, durability and stability. Where standard tables may break under extreme treatment, risking harm to patients and staff, Cumulus tables are designed to remain strong and safe. For added security, Cumulus tables feature security fixings to prevent tampering or removal of fixings. Per the provided webpage, the Cumulus Plus tables have the following additional attributes: Heat and impact resistant laminate top Solid steel base plate provides strength and stability |
| Reason: The material comprising the tabletop imparts the essential character. The laminated MDF tabletops provide theses tables with their functionality. Although these articles are of a particularly robust and heavy-duty construction, and are designed for use in institutions such as mental health units, prisons, hospitals, learning disability treatment centers, and homes for the disabled, where they may be subject to abuse, neither their use nor their robust design makes them eligible for classification under subheading 9817.00.96. |
| Ruling Date: April 15, 2025 |
N347133: The tariff classification of faux leather clipfolios from China
| HTS: 4823.90.8680, 9903.01.24, 9903.01.63, 9903.88.03, free + 20% + 125% + 25%, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other.” |
| Item: The product under consideration is essentially a clipboard covered with faux leather. The board is constructed of 2mm grayboard (paperboard) that is covered with faux leather. At the top of the board is a magnetized flap that folds over to the front of the board and functions like the metal clip of a standard clipboard, holding papers in place. The magnets in the flap attach to magnets on the board that are held in place under the faux leather. On the back of the clipboard is a faux leather pocket. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347153: The tariff classification of a cannabis vaporizer kit from China
| HTS: 8543.40.0040, 9903.01.24, 9903.01.63, 9903.88.02, 2.6% + 20% + 125% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: electronic cigarettes and similar personal electric vaporizing devices: other.” |
| Item: The merchandise under consideration is identified as the Dr. Dabber Switch2, which is described as an electronic vaporizer kit. As noted in your request, the subject device is imported as a kit comprised of a main unit, a quartz insert, a carb cap, a glass attachment, and a drop heated loading tool, which are all meant to be used together. The main unit contains the necessary electrical components necessary for vaporizing the cannabis concentrate material, including an induction heating system. The quartz insert is designed as the housing unit for the concentrate and is placed within the main unit after it is filled, using the provided drop heated loading tool. The carb cap magnetically attaches to the cover of the device and restricts the airflow in order to promote vapor production. Finally, the glass attachment attaches in order to act as a water filtration device that cools the vapor and removes any impurities. |
| Reason: This product meets the definition of marijuana-related “drug paraphernalia” under 21 USC 863(d), the importation of which is prohibited under 21 USC 863(a)(3). However, in Eteros Technologies USA, Inc. v. United States and Keirton USA Inc. v. United States, the Court of International Trade held that importers importing marijuana-related drug paraphernalia through a port in the State of Washington are “authorized” by the State of Washington to possess such items, within the meaning of the exemption in 21 USC § 863(f)(1), and are therefore exempt from this prohibition. |
| Ruling Date: April 15, 2025 |
N347161: The tariff classification of vaporizer parts from China
| HTS: 8543.90.8865, 9903.01.24, 9903.01.63, 9903.88.03, free + 20% + 125% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of electronic cigarettes and similar personal electric vaporizing devices.” |
| Item: There are three items at issue with this request, which are all described as replacement parts for the Dr. Dabber Switch2 Cannabis Vaporizer. The first item is identified as the Dr. Dabber Switch2 Titanium insert. This device is a titanium steel cup with air outlets cut into the sides. It is meant as a more durable replacement for the Quartz insert that is provided with the Switch2 device at purchase. The insert is specifically for use with the device and is designed as the housing unit for the cannabis concentrate. The insert is placed within the main unit after it is filled and heated by the main unit, creating vapor for inhalation. The second device is identified as the Dr. Dabber Switch2 Sapphire insert. This device is a synthetic crystal cup with air outlets cut into the sides. It is meant as a premium replacement for the Quartz insert that is provided with the Switch2 device at purchase. The insert is specifically for use with the device and is designed as the housing unit for the cannabis concentrate. The insert is placed within the main unit after it is filled and heated by the main unit, creating vapor for inhalation. The final device is identified as the Dr. Dabber Switch2 Incycler Glass attachment. This attachment is a glass water filtration device made of hand-blown borosilicate glass. It is meant as a replacement for the provided glass attachment and is designed to filter and cool the vapor prior to inhalation. |
| Reason: These products meet the definition of marijuana-related “drug paraphernalia” under 21 USC § 863(d), the importation of which is prohibited under 21 USC 863(a)(3). However, in Eteros Technologies USA, Inc. v. United States and Keirton USA Inc. v. United States, the Court of International Trade held that importers importing marijuana-related drug paraphernalia through a port in the State of Washington are “authorized” by the State of Washington to possess such items, within the meaning of the exemption in 21 USC 863(f)(1), and are therefore exempt from this prohibition. |
| Ruling Date: April 15, 2025 |
N347288: The tariff classification of paper shopping bags from China
| HTS: 4819.40.0040, 9903.01.24, 9903.01.63, 9903.88.03, free + 20% + 125% + 25%, “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other.” (bags measuring 18” by 18.5” by 7”) 4819.30.0040, 9903.01.24, 9903.01.63, 9903.88.03, free + 20% + 125% + 25%, ”Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Sacks and bags, having a base of a width of 40 cm or more: Other.” |
| Item: The product under consideration is shopping bags in multiple sizes. The sample measures approximately 8” wide by 10” tall by 4.5” deep (front to back). The bag is solid color and embossed in gold with the Sotheby’s trademark. The handles are 1”-wide woven twill fabric. The top edge of the bag is folded inward and the fabric handles are threaded through slots and glued in place within the fold. The weight of the paper is not identified. The bags are also imported in 10.5” by 13” by 4.25”, 14” by 14” by 5”, 18” by 18.5” by 7”, and 7 ¾’ by 13 ¾” by 4” sizes. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347291: The classification of an outdoor side table from China
| HTS: 9403.89.6015, 9903.88.03, 9903.01.24, free + 20% + 125% + 25%, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” |
| Item: The subject article is the Square Table, style number OP-032 and is an outdoor side table measuring approximately 15.7" (L) x 15.7" (W) x 17.1" (H). The table has a four-legged aluminum frame that holds a glass tabletop. It is made in China. |
| Reason: The essential character of the side table is imparted by its glass tabletop. |
| Ruling Date: April 15, 2025 |