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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N326802: The tariff classification, United States Mexico Canada Agreement (USMCA) applicability, country of origin, and marking of bed pillows
| HTS: 9404.90.2000, 9903.88.15, free + 7.5% “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” |
| Country of Origin: China |
| USMCA Eligibility: Eligible for USMCA |
| Items: 100% polyester woven pillows with polyester fiberfill. It is made from a piece of plain white fabric sewn along two or three edges, with either piping or a double-stitch edge. |
| Reason: Since the non-originating materials (Chinese pillow shells in subheading 6307.90, HTSUS), make a permissible tariff shift under GN 11(o), Rule 7 to Chapter 94, HTSUS, when manufactured into pillows in Mexico, the subject pillows originate under the USMCA |
| Ruling Date: July 21, 2022 |
N326804: The tariff classification of molded plastic coolers from China
| HTS: 4202.12.2120, 9903.88.03, 20% + 25%, "Trunks, suitcases, and similar containers: with outer surface of plastics: structured, rigid on all sides." |
| Items: Two rigid coolers constructed of molded plastic that is not covered or coated with another material on the outer surface. It is structured and rigid on all sides. The coolers are designed to provide storage, protection, portability, and organization to food and beverages while traveling. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |
N326847: The tariff classification of footwear from China
| HTS: 6402.99.2760, 9903.88.15, 3% + 7.5%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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: other: sandals and similar footwear of plastics, produced in one piece by molding: for women." |
| Item: A unisex, open toe/open heel, below-the-ankle sandal. The sandal is molded in one piece from 100 percent EVA rubber/plastics material. It has a thick non-flexible outer sole and an upper with a thong between the first and second toes. The shoe does not have an inner sole. F.O.B. value of $27.30 per pair. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |
N326875: The tariff classification of a gas fire pit from China
| HTS: 7321.81.5000, 9903.88.15, free + 7.5%, “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: Of gas fuel or for both gas and other fuels: Other: Other.” |
| Item: A gas fire pit with 50,000 BTUs of heat output. The fire pit is made of steel and has a square top tapering downwards in a conical shape. The imported appliance includes a steel lid, a PVC protective cover, and lava rocks. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |
N327013: The tariff classification of an exfoliating facial mitt from China
| HTS: 6302.93.1000, 6.2%, “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” |
| Item: An exfoliating facial mitt. The ovoid mitt is constructed of two pieces of plastic foam, each covered with different fabrics. The larger, ovoid, piece of foam is sandwiched between a polyester microfiber knit looped pile fabric on the back and a layer of polyester knit looped pile fabric covered with a nylon mesh knit looped pile fabric on the face side. The second, semi-elliptical shaped, layer of foam is sandwiched between a polyester microfiber knit looped pile fabric on the face and a knit mesh fabric on the back. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |
N327044: The tariff classification of a brass door handle from Japan
| HTS: 8302.41.9045, 3.5%, "Base metal mountings, fittings and similar articles…: Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other: Other… Suitable for interior and exterior doors (except garage, overhead or sliding doors): Other." |
| Item: An “L” shaped door handle made entirely of brass and measures 140 mm by 70 mm. The handle is designed to be used on building doors with a thickness of 35 to 54 mm and does not have a locking mechanism. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |
N327146: The tariff classification of an electrolyte liquid 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: An electrolyte liquid to be used in a lithium-ion battery. It is a combination of various organic and inorganic compounds. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |
N323819: The tariff classification of quartz surfaces from China
| HTS: 6810.99.0010, 9803.88.03, free + 25%, “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Agglomerated quartz slabs of the type used for countertops.” |
| Item: Two styles of surfaces referred to as alumina quartz. The surfaces are imported ready to use for such applications as countertops and vanity tops. |
| Reason: The items are not rigid tubes, pipes and hoses of other plastics. The essential character of (3) is imparted by the PVC pipe fittings. |
| Ruling Date: July 20, 2022 |
N326742: The tariff classification and country of origin for a tool bag and backpack from Cambodia; 19 CFR 102.21 (c)(2); tariff shift
| HTS: (1) 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of textile materials, other, other, with outer surface of textile materials, of man-made fibers." |
| (2) 4202.92.3120, HTSUS, 17.6%, "Travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks." |
| Country of Origin: Cambodia |
| Items: (1) A tool bag constructed with 100% polyester textile material which is uncoated on the outer surface of the finished article. The outer surface constituent material is man-made textile. The tool bag is suitable for repetitive reuse and designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The article features a zippered closure, multiple pockets on the front and back of the bag, and a handle. It also has one adjustable shoulder strap.(2) backpack constructed with 100% polyester textile material which is uncoated on the outer surface of the finished article. The drawstring backpack is suitable for repetitive reuse and designed to provide storage, protection, organization, and portability for accessories and personal effects during travel. The article has an opening at the top that secures when the drawstring is pulled tight. Two drawstring cords are permanently attached to the rear exterior of the article which enable the user to wear the backpack over the shoulders and on the back. |
| Reason: Both the tool bag and the backpack are assembled in Cambodia from at least two components. As such, each meets the terms of the respective tariff shift requirement. |
| Ruling Date: July 20, 2022 |
N326743: The tariff classification and country of origin for a backpack from Cambodia; 19 CFR 102.21 (c)(2); tariff shift
| HTS: 4202.92.3120, 17.6%, "Other containers and cases, with outer surface of sheeting of textile materials, other, other, with outer surface of textile materials, of man-made fibers, backpacks." |
| Country of Origin: Cambodia |
| Item: A backpack constructed with 100% polyester textile material which is uncoated on the outer surface of the finished article. The outer surface constituent material is man-made textile. The backpack is suitable for repetitive reuse and designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The article features a zippered closure, pockets on the front and sides of the bag, and a handle. The back of the pack has two straps that allow the user to wear it over the shoulder on the back. |
| Reason: The backpack is assembled in Cambodia from at least two components. As such, it meets the terms of the tariff shift requirement for subheading 4202.92.30. |
| Ruling Date: July 20, 2022 |