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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N323859: The tariff classification of women’s woven jackets from China
| HTS: 1) If the garments are water resistant: 6202.40.7000, 9903.88.15, 7.1% + 7.5%, “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks, windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant.” 2) If the garments are not water resistant: 6202.40.7511, 9903.88.15, 27.7% + 7.5%, “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, other than those of heading 6204: Of man-made fibers: Anoraks, windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s.” |
| Item: A women’s shirt jacket constructed from 100% nylon woven fabric coated with polyurethane on the inner surface. The coating is not visible as the term is defined in the tariff. The garment is lined with 100% polyester woven fabric insulated with a polyfill batting. The garment features a full front opening with a five-snap closure; a pointed collar; long, vented sleeves with single-snap cuffs; side seam pockets; chest pockets; side vents; and a hemmed bottom. |
| Reason: The jackets are eligible for classification as water resistant but must pass the water resistant test as specified in Chapter 62, Additional U.S. Note 2. |
| Ruling Date: Feb. 4, 2022 |
N323959: The tariff classification of a Wireless Quadcopter with Wi-Fi Camera from China
| HTS: 9503.00.0073, Free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: Wireless Quadcopter with Wi-Fi Camera. The Quadcopter is a helicopter-like remote controlled vehicle with four rotor blades at the four corners of the unit which allow it to hover and fly. The quadcopter is imported with a detachable 0.3-megapixel digital camera, a remote controller, an adjustable smart phone mount, spare blades, a USB charger, a rechargeable battery, a user guide, and all the necessary tools to set up the product for use. |
| Reason: This product does not possess the qualities necessary to be considered an “aircraft” of 8806. While the Quadcopter may be used with the removable digital camera and can take video/still photographs, when used in conjunction with a smart phone, it is not of the type that would be used for “aerial photography” or search and rescue endeavors. |
| Ruling Date: Feb. 4, 2022 |
N323964: The tariff classification of a ice block set, and a soft ice pack from China
| HTS: 3824.99.9397, 9903.88.03, 5% + 25%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” |
| Item: A ice block set and a soft ice pack. Both items contain a fluid designed to be frozen repetitively and used as a cold pack to keep lunches or liquids cold. The fluid in both items consists of 99.2% water, 0.6% of 2-phenoxyethanol and 0.2% of 2-propenoic acid homopolymer sodium. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2022 |
N324059: The tariff classification of Bis[3-(Triethoxysilyl)Propyl]Disulfide from China
| HTS: 2930.90.9230, 3.7%, “Organo-sulfur compounds: Other: Other: Other: Other: Other: Other: Products used principally for rubber processing.” |
| Item: Bis[3-(Triethoxysilyl)Propyl]Disulfide (CAS # 56706-10-6). It contains: Bis[3-(Triethoxysilyl)Propyl]Disulfide (90 %) with related Silanes (S4 - S8) making up the balance of the product. Our laboratory review indicates that the Silanes are impurities, left over from the chemical reaction, which are allowable based on HTSUS Chapter 29 Note 1. Bis[3-(Triethoxysilyl)Propyl]Disulfide also known as Triethoxy-[3-(3-triethoxysilylpropyl disulfanyl)propyl]silane is used as chemical intermediate in tire and rubber manufacturing and as a coupling or cross linking agent. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2022 |
N324126: The tariff classification of glass bottles from India. Correction to ruling number N323339 (see 2202030019)
| HTS: 7010.90.5055, Free, “Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass: Other: Other containers (with or without their closures): Of a capacity not exceeding 0.118 liter.” |
| Item: Empty glass bottles. The bottles are made of clear soda-lime glass, have a .03 liter capacity, and contain a round threaded neck that enables their connection to, and placement within, a fragrance oil warmer. The bottles measure approximately 2.75 inches high by .78 inches in diameter at its widest point. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2022 |
N323603: 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 “Midnight Flight,” item number WMT3022-011, which consists of a pullover dress, bat headpiece and choker. The flimsy man-made textile dress imparts the essential character of the set and features a one-piece stand-up collar with raw, unfinished edges. The front neckline also features a raw unfinished edge with exposed narrow elastic. Although the panel front and the pieced sleeves provide some styling, the dress is not well-made. The long sleeves as well as the bottom hem have raw, jagged cut edges. The dress is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Feb. 3, 2022 |
N323604: 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: An adult-size chicken costume identified as “What the Cluck" which consists of a jumpsuit, shoe covers and a headpiece. The flimsy man-made textile jumpsuit imparts the essential character of the set. The neck and deep back opening of the jumpsuit feature large, visible, loose overlock stitching and is closed in back with a pair of flimsy string ties. The long sleeves and leg openings have raw, unfinished edges. The jumpsuit is constructed with long, loose, straight stitching. |
| Reason: N/A |
| Ruling Date: Feb. 3, 2022 |
N323866: The tariff classification of lithium-ion battery from China
| HTS: 8507.60.0020, 9903.88.15, 3.4% + 7.5%, "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” |
| Item: A prismatic lithium-ion battery with a nominal voltage of 3.2 V and a capacity of 228 Ah. The battery consists of a rectangular aluminum housing with metal contacts that contains two rechargeable lithium-ion cells welded together in series. Each lithium-ion cell includes an anode layer, separator layer, and cathode layer rolled into a jelly roll design. You state the battery is designed for general use and can be used to power small appliances or a large tool. Users may also connect several units in series or in parallel to form a battery with a greater voltage or capacity. |
| Reason: N/A |
| Ruling Date: Feb. 3, 2022 |
N323999: The tariff classification of a candle holder from China
| HTS: 9405.50.4000, 9817.95.05, 9903.88.03, Free + 25%, “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” and “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” |
| Item: A candle lamp consisting of four iron wires that are formed in the shape representing a Christmas tree and soldered to a round iron container at the bottom. On top of the Christmas tree is an iron star. The container is designed for placing and stabilizing a tea light candle (candle not included). The candle lamp measures 8.27 x 8.27 x 15 inches at its widest point. It is stated that the candle lamps will be sold only during the Christmas season as a holiday decoration. |
| Reason: The Christmas tree in the item is a recognized festive motif for the Christmas holiday. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05 |
| Ruling Date: Feb. 3, 2022 |
N324005: The tariff classification of a Puller Plate from China
| HTS: 8205.59.5560, 9903.88.03, 5.3% + 25%, “handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts).” |
| Item: A U80 Puller Plate. It is a U-shaped piece of forged alloy steel, which is stamped with a part number. After importation, it is heat-treated, painted and assembled with a metal handle. The finished product is described as a U80 Bit Puller. The finished U80 Bit Puller is used in the mining and construction industries. The tool is a manually operated, non-powered hand tool, which enables a user to remove collars and shanks from road milling or coal mining drums. The U-shaped U80 Puller Plate functions as the tool’s primary working part. |
| Reason: In its imported condition, the U80 Puller Plate is an identifiable and dedicated part of the U80 Bit Puller. It is stamped with a part number and forged into its final shape and form prior to importation. The U80 Bit Puller is a hand tool classified in Chapter 82 of the HTSUS. As such, the U80 Puller Plate is classified as a part of the tool in accordance with Note 2. |
| Ruling Date: Feb. 3, 2022 |