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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N323724: The tariff classification of plastic decorations from China
| HTS: Item 1: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” Item 2: 9505.10.2500, Free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Items: (1) Green Gnome, is a blow molded plastic gnome decoration. It has a pointed red hat covering its eyes, a green coat with a black belt, black boots, and is holding a lantern with a red mitten. The ornamental article measures approximately 5.71 inches (length) by 4.92 inches (width) by 11.02 inches (height) and includes one warm white LED light to enhance the visual appeal of this item. (2) Red Gnome, is also a blow molded decoration. Its elongated ears stick out from under its pointed hat with its bearded face fully visible. It is dressed as Santa, wearing a classic red Santa suit, red with white trim and a black belt, black boots, and is holding a lantern. |
| Reason: Green Gnome displays no festive motifs, and it would not be aberrant to display this item at any time of year. |
| Ruling Date: Feb. 1, 2022 |
N323785: The tariff classification of an oil filter cartridge from Japan
| HTS: 8421.23.0000, 2.5%, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Oil or fuel filters for internal combustion engines." |
| Item: An oil filter cartridge which is the filtering element present inside an engine oil filter used to filter contaminants found in the engine oil. The cartridge is made of plastic end plates used to mount the inner tube and filter element, the paper filter element that absorbs the contaminants in the oil during the filtering process, the plastic inner tube that has holes on its surface and allows the oil passage directly from the filter back to the engine, and plastic strips used to tie the filter element with the inner tube. The filter cartridge is combined with a separately provided housing in order to complete the oil filter. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2022 |
N323579: The tariff classification of footwear from Indonesia
| HTS: 6404.19.9060, 9%, Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women. |
| Item: A closed-toe/closed-heel, below the ankle, slip-on, casual shoe. The external surface area of the upper is composed of 58 percent hemp and 45 percent synthetic mesh textile materials. The knit upper of the shoe features elastic gore on both sides of the vamp. An optional cotton canvas strap over the vamp can be secured with laces through holes on the sides of the shoe. The molded outer sole consists of rubber/plastic made from a bio-based polyurethane. The shoe does have a foxing band and it is not considered protective. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2022 |
N323602: The tariff classification of a costume from China and Vietnam
| 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 identified as Dragon Master Ninja which consists of a hooded pullover top, pull on pants, leg ties, arm ties, mask and a non-garment accessory which consists of a waist sash with attached shoulder straps and blue “tabard” and features a deep back opening with small hook and loop tabs for closure, raw, unfinished edges on the sleeves and bottom hem. The front opening of the hood is finished with large, visible, loose, overlock stitching. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile hooded top imparts the essential character of the set. |
| Ruling Date: Jan. 31, 2022 |
N323663: The tariff classification of INOXTEEL from South Korea
| HTS: 7326.90.8610, 2.9%, "other articles of iron or steel, other, other… Laminated goods consisting of two or more flat-rolled sheets of iron or steel held together with an adhesive or having a core of non-metallic material." |
| Item: INOXTEEL is a “stainless steel laminated with tri-alloy plated high corrosion resistance steel.” The product consists of a stainless steel surface coated with a Physical Vapor Deposition (PVD) and a Nano Ceramic Coating (NCC) with a thickness of .2 millimeters, a high strength adhesive, and a ternary alloy coated steel backing material (POSMAC) with a thickness of mainly 1.0 millimeter. The PVD is a titanium coating on the stainless steel. You indicated that INOXTEEL is made to be used as interior of the construction and the most common applications include elevator cabins, doors, button panels, and interior paneling/cladding. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2022 |
N323675: The tariff classification of a DC-to-DC converter from France
| HTS: 8504.40.9580, Free, "Electrical transformers, static converters…: Static converters: Other: Other.” |
| Item: The Mustang DC-DC converter is a steel enclosure containing two printed circuit board assemblies, multiple bus bars, and a heat exchanger. The subject converter is a component of the FreeWire Boost Charger, which is an electric vehicle charging unit. The function of the converter is to alter DC electricity from a variable DC input to a maximum output of 1200 VDC. |
| Reason: It lacks the features commonly associated with a wallet such as fitted pockets or slots for identification and currency. Moreover, articles normally carried in the wallet or handbag do not generally require waterproofing. |
| Ruling Date: Jan. 31, 2022 |
N323710: The country of origin of security lights
| Country of Origin: Vietnam |
| Item: An SE 1291 Security Light. There are approximately 243 separate components shown in the bill of materials which include 1) Lamp Head module, 2) PIR Head module, and 3) Canopy module. For the Lamp Head module, the major subassembly is the LED PCBA module; for the PIR Head module, the major subassembly is the PIR PCBA module; and for the Canopy module, the major subassembly is the Driver Power PCBA module. The first major subassembly is the LED PCBA module. It comprises numerous components that are sourced in China and imported into Vietnam, wherein all of these components are subjected to a Surface Mount Technology (SMT) procedure. The second major subassembly is the PIR PCBA module, which is the sensor portion of the finished 1291 light. Again, numerous components are imported from China into Vietnam, and all are subjected to an SMT procedure. Numerous discrete parts are imported from China into Vietnam and a complex SMT procedure is employed resulting in a finished Driver Power PCBA module. |
| Reason: The processing performed in Vietnam with respect to the Security Lights in the scenario does constitute a substantial transformation of the imported components and parts. |
| Ruling Date: Jan. 31, 2022 |
N323750: The tariff classification of iron tiered trays from China
| HTS: 7323.99.9080, 9903.88.03, 3.4% + 25%, “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other…Other.” |
| Item: Iron tiered trays. The items are two-tiered, and each consists of two circular trays in different sizes on a stand. The round trays both contain handles and are secured with a shaft inserted through the center of each tray and are vertically positioned. The trays are intended for decorative home use during the Fall/Harvest season. |
| Reason: Consideration was given to classifying items in 8306.29.0000, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." However, goods that have a utility are classified as that article, unless its usefulness is clearly subordinate to its ornamental character. In this case, the harvest iron tiered trays have a utilitarian function: to serve items such as food. The overall usefulness of the trays is not subordinate to their ornamental aspects and classification is precluded from heading 8306. |
| Ruling Date: Jan. 31, 2022 |
N323751: The tariff classification of an iron tray from India
| HTS: 7323.99.9080, 3.4%, “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other…Other.” |
| Item: An iron tray measuring approximately 12 inches in diameter by 1.65 inches in height. The article is comprised of 90% iron and 10% polyresin. The item is a white round tray with gold trim. Printed in the center of the tray is an image of an orange pumpkin with two brown leaves on each side. The tray is intended for decorative home use during the Fall/Harvest season. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2022 |
N323841: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.2500, Free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: “CR22 Snowpeople Family.” The decoration consists of three permanently attached stuffed fabric figures of various heights meant to depict a snowman family. Each figure is composed primarily of manmade textile fabric with a bag of stone grain inside the bottom used to help each snowman stand upright. The medium size figure is holding a prominent, permanently attached sign on a wooden stick featuring the phrase “Merry Christmas.” The item measures approximately 9" in length x 12" in height. This article will be marketed and sold only as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2022 |