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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N328388: The tariff classification and country of origin of pipe-in-pipe assemblies
| HTS: 7306.90.5000, 9903.80.01, 9903.80.87, free, "Other tubes, pipe, and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, of alloy steel." |
| Country of Origin: Italy |
| Item: Prefabricated pipe-in-pipe (PIP) assemblies for use in a liquefaction plant. The PIP assemblies consist of three pipes (i.e., Liquefied Natural Gas (LNG) Main Line, LNG Offloading Line and the Recirculation Line) that transfer liquefied natural gas from the LNG storage tanks to the LNG loading arms. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N325986: The tariff classification, country of origin and eligibility under United States-Mexico-Canada Agreement of a quilted fabric from Canada; 19 CFR 102(c)(2); 19 CFR 134
| HTS: 5811.00.3000, “Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: Of man-made fibers.” |
| Country of Origin: China |
| USMCA Eligibility: Ineligible with facts provided. Note, the item will be subject to Section 301 duties. |
| Item: Fabric composed of four layers. The first is a green warp knit face-fabric, which is quilted to the second layer, a white nonwoven fabric which has been laminated to the third layer, a plastic lamination layer which is laminated to the fourth layer, a blue warp knit backing fabric. The completed, quilted fabric weighs 482.9 g/m2. The backing fabric is produced in China. In Canada, it will be laminated to the polymeric film (produced in the U.S.) using an adhesive (produced in Canada) to produce a launderable, impervious barrier. The launderable, impervious barrier (backing fabric) will then be laminated to the quilted face fabric to create a “4-ply composite” construction fabric providing incontinence protection. In Canada, after each state of lamination the product is conditioned to perform adhesive curing and the finished product will then be prepared to ship in rolls, which entails trimming to width, packaging, and quality assurance. |
| Reason: The outer surface is a quilted fabric classified in heading 5811. As the fabric is formed in China, it is considered a non-originating material. As the combined fabric is also classified under heading 5811, it does not undergo the requisite change in tariff classification. |
| Ruling Date: Oct. 13, 2022 |
N328150: The tariff classification of men’s and women’s knit upper body garments from Malaysia and Peru
| HTS: (1) 6109.10.0027, 16.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other." |
| (2)(3) 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| (4) 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." |
| Items: (1) A men’s cut and sewn upper body garment constructed from 100% cotton, finely knit jersey fabric. The garment is similar to a T-shirt and features a rib knit crew neckline, long sleeves with rib knit cuffs, a patch pocket with a small screen print logo on the left chest, a large screen print logo on the back panel, and a straight, hemmed bottom. (2) A men’s cut and sewn pullover constructed from 92% polyester, 8% spandex, finely knit fabric. The garment features a crew neckline, a small screen print logo on the left chest, long, hemmed sleeves, a large screen print logo on the back panel, and a straight, hemmed bottom. (3) A men’s cut and sewn pullover constructed from 100% polyester knit fabric. The garment features a crew neckline, a small screen print logo on the left chest, long, hemmed sleeves, a large screen print logo on the back panel, and a straight, hemmed bottom. (4) A women’s blouse constructed from 92% polyester, 8% spandex, finely knit jersey fabric. The loose-fitting garment extends from the shoulders to below the waist and features a crew neckline, long, hemmed, raglan sleeves, a logo on the bottom left sleeve, and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2022 |
N328187: The tariff classification of rigid paperboard boxes and paperboard buckets from China
| HTS: 4819.50.4040, 9903.88.03, free + 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 packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Item: (1) A two-piece, heart-shaped, rigid paperboard box. The paperboard is not corrugated. The outer surface is printed with Valentine’s Day-themed designs such as flowers and hearts. (2) An open-top, rectangular, rigid paperboard bucket. It is constructed from coated, non-corrugated paperboard with an overarching paperboard handle that is attached on two opposite sides with rivets. The outer surface of the bucket is printed with Easter-themed designs such as bunny ears and Easter eggs. Both the boxes and buckets are printed with product and nutritional information, but they will not contain any product at the time of importation. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2022 |
N328370: 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 costume, which consists of a pullover top, pull-on pants, suspenders, and a headpiece with artificial hair. The flimsy man-made knitted textile pullover top imparts the essential character of the set and features a raw jagged cut neckline and one armhole, one single tattoo printed long sleeve with raw unfinished sleeve end and a raw unfinished hem bottom. The garment is constructed with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2022 |
N328452: The tariff classification of four Halloween decorations from China.
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Items: Four 20" wall hanging flicker LED lighted canvas items, which consist of four, battery-powered, illuminated wall hanging decorations depicting different Halloween scenes. The items are predominantly made of nylon canvas with a wood backing. All items are activated by a slide switch on the battery case located behind the canvas. Each item features two sawtooth hangers to hang the items on a wall. All items will include frightening sound effects and flicker or flashing illumination to enhance the spooky scenes. These items are marketed and sold exclusively for Halloween. |
| Reason: N/A |
| Ruling Date: Oct. 13, 2022 |
N326049: The tariff classification of two fiberglass insulating products from Korea
| HTS: 7019.69.9021, 7%, "Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics): Mechanically bonded fabrics: Other: Colored: Other...Weighing more than 215 grams per square meter, with a filament diameter of 7 to 13 microns.” |
| Item: Insulation blankets used in high temperature applications and for cryogenic and dual-temperature applications. They are suitable for elevated temperature applications with maximum operating temperatures up to 1200 degrees Fahrenheit. The products are used in applications for thermal insulation/protection of pipes, vessels, and ducts in industrial and process equipment facilities. The insulation blankets are comprised of fiberglass filament yarns between 7 - 10 microns in diameter and weigh approximately 1000 – 2000 grams per square meter. Both products are also used to provide acoustic insulation on industrial pipework and vessels to reduce sound transmission. |
| Reason: N/A |
| Ruling Date: Oct. 12, 2022 |
N328139: The tariff classification of a water feature controller, industrial PC, and programming kit from Canada
| HTS: (1) 8537.10.9160, 2.7%, “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 voltage not exceeding 1,000 V: Other: Other: Programmable controllers.” |
| (2) 8471.50.0150, free, “Automatic data processing machines and units thereof… Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” |
| (3) 8543.70.9860, HTSUS, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Items: (1) A Show Controller with Water Features, which consists of a polycarbonate enclosure having multiple circuit breakers, switches, receptacles, terminal blocks, an industrial personal computer, a front panel user interface, and an AC/DC converter. The function of the WLCC Basic is to electrically control the visual features and operation of commercial fountains by providing programming control to sequence the operation of lights and water fountain nozzles through specialized software. (2) An industrial PC consisting of the motherboard, a 1.6 GHz processor, integrated graphics, 8 GB memory, Ethernet, and multiple interface connections, such as display port, USB, CAN Bus, Digital I/O, RS-232/422 com ports, and a 3-pin power block. Users are not prevented from adding and/or removing software of their choosing. (3) Water Feature Diagnostic Kit, which is a retail packaged kit containing programming and diagnostic tools, adapters, and cables. The Kit is used to manage and troubleshoot water feature control systems by performing programming updates, device management, network management, firmware update and configuration, and data logging. |
| Reason: The WLCC Basic is primarily performing as an electrical control and/or electrical distribution function and not a data processing function, where the industrial PC is functioning as the sequencing and controller for the system. |
| Ruling Date: Oct. 12, 2022 |
N328145: The tariff classification of screws from Taiwan
| HTS: (1) 7318.14.1060, 6.2%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Self-tapping screws: Having shanks or threads with a diameter of less than 6 mm: Other." |
| (2) 7318.12.0000, 12.5%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other wood screws." |
| Items: (1) Drywall Belt Collated Screws 6 x 1-1/4 inch. The screws have fine threads, sharp points, bugle heads with a Phillips drive, are fully threaded, and are considered self-tapping screws. The screws are 31.75 mm long and 3.5 mm in diameter, collated in plastic strips for use with a belt collated tool, and are made of C1022 carbon steel with a phosphate coating. (2) Subfloor Belt Collated Screws 8 X 1-3/4. These screws have two different course thread types, sharp points, counter sunk flat heads with a square drive, and are considered wood screws. They are 44.45 mm long and 4.2 mm in diameter, collated in plastic strips for use with a belt collated tool, and are made of SAE 1022 carbon steel with a yellow zinc coating. |
| Reason: N/A |
| Ruling Date: Oct. 12, 2022 |
N328146: The country of origin of security cameras
| Country of Origin: Taiwan |
| Items: Two security cameras that contain printed circuit board assemblies, the HDMI board, the IR LED board and the POGO Pin board. The processing board is produced in Taiwan, the image sensor is assembled in China and the other PCBAs are manufactured in Thailand. The processing board and image sensor board are imported into Thailand for final assembly and software programming before the finished cameras are imported into the United States. |
| Reason: The assembly process performed in Thailand, would not substantially transform the PCBAs into a new and different article of commerce. |
| Ruling Date: Oct. 12, 2022 |