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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N326705: The tariff classification of semi-finished paper plates from China
| HTS: 9903.88.03, 4823.69.0040, free + 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: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Other." |
| Items: Paper plates that have not yet been molded to a contoured shape. Each plate consists of printed, coated, circular, die-cut paperboard. The paperboard is scored at regular intervals around the perimeter of the paper. The scoring lines are straight and run from the edge of the circle toward the center. The scoring lines function as easing so that the paperboard does not fold during molding. |
| Reason: N/A |
| Ruling Date: June 29, 2022 |
N326708: The tariff classification of wood décor items from China
| HTS: 4420.19.0000, 3.2%, “Statuettes and other ornaments (of wood): Other.” |
| Item: A wooden tabletop decoration made of medium density fiberboard. It consists of a backing with frame. MDF letters are glued to the face of the board to spell out a phrase, either “One Day at a Time,” or “Trust the Timing of Your Life,” as shown in the sample photos. |
| Reason: Articles of medium density fiberboard are considered to be articles of wood for the purposes of Chapter 44. |
| Ruling Date: June 29, 2022 |
N326711: The tariff classification of a men’s shirt from Cambodia
| HTS: 6113.00.1012, 3.8%, “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” |
| Item: A men’s pullover. The front panel is constructed from 100% knit polyester fabric, coated with a cellular plastic that completely obscures the underlying fabric. The back panel and sleeves are constructed from 100% cotton jersey knit fabric. The garment features a crew neckline, short sleeves, a patch pocket on the left chest and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: June 29, 2022 |
N326431: The tariff classification of handbags from Vietnam
| HTS: (if constructed with an outer surface of plastic sheeting) 4202.22.1500, 16%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastics or of textile materials, with outer surface of sheeting of plastics." |
| (if constructed with an outer surface of 100% man-made fibers) 4202.22.8100, 17.6%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers." |
| Items: (1) A handbag containing a zippered main pocket and zippered pockets on the interior, front, and back of the article. It is designed and sized to contain the small personal effects carried on a daily basis. It has one adjustable shoulder strap. (2) A handbag featuring a zippered main closure, an exterior front and back pocket with zippered closures, and two interior back wall open pockets. It is designed and sized to contain the small personal effects carried on a daily basis. It has one adjustable shoulder strap. |
| Reason: N/A |
| Ruling Date: June 28, 2022 |
N326463: The tariff classification of a signage display from China
| HTS: 8528.59.2300, 9903.88.15, 3.9% + 7.5%, “Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other.” |
| Item: Solar Powered Waterproof Outdoor LCD digital signage monitor. The display is a standalone device that can receive video and data, process and convert the video and data, and display the content. It can reproduce video from a USB memory device. The screen size is approximately 43-inches. |
| Reason: N/A |
| Ruling Date: June 28, 2022 |
N326649: 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-sized costume, which consists of a poncho and two accessories: a wig and novelty glasses without lenses. The flimsy poncho imparts the essential character of the set, and is is constructed with long loose straight stitching, the neck features large, visible, loose overlock stitching and the bottom hem of the poncho is raw, and unfinished. |
| Reason: N/A |
| Ruling Date: June 28, 2022 |
N326679: The tariff classification of a generic zippered case from China
| HTS: 4202.92.9700, 9903.88.03, 17.6% + 25%, "other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other." |
| Item: A generic case with a zipper around three sides. The case is constructed of tin that is covered and coated on the outer surface with plastic. The outer surface constituent material of the finished article is the sheet of plastic. The case is suitable for repetitive reuse and intended to provide storage, protection, portability, and organization to its contents. |
| Reason: The assembly process performed in China does not result in a substantial transformation of the Taiwanese PCBA and software. |
| Ruling Date: June 28, 2022 |
N326728: The tariff classification of Introducer Localization Sets from Costa Rica
| HTS: 9018.39.0050, free, "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: [s]yringes, needles, catheters, cannulae and the like; parts and accessories thereof: [o]ther: [o]ther.” |
| Items: Two Introducer Localization Sets. (1) An Introducer Localization Set for the ATEC 0914-20MR Breast Biopsy Device and (2) Ian Introducer Localization Set for the same device, which is a vacuum-assisted biopsy device, also called breast biopsy needle or ATEC handpiece. |
| Reason: N/A |
| Ruling Date: June 28, 2022 |