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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N331237: The tariff classification of Damper Units from Canada
| HTS: 8481.30.2090, 5%, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: (con.) Check (nonreturn) valves: Of iron or steel: Of steel." |
| Items: A Round Zone Damper and a Rectangular Zone Damper constructed of galvanized steel. Both dampers are referred to as “shells” and require the use of an electric actuator, which is not present at the time of importation. The actuator opens the damper by turning the drive shaft and when the actuator turns off, a spring will return the damper to the normally closed position. The dampers can also be manually actuated through the use of a manual handle on the damper drive in lieu of the actuator. Both dampers are complete and ready to be installed into a duct system at the time of importation. |
| Reason: The dampers are not integral components of air conditioning units. |
| Ruling Date: March 24, 2023 |
N331302: The tariff classification of footwear from China
| HTS: 6404.20.6060, 9903.88.15, 37.5% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather: other." |
| Item: A woman’s, open toe, open heel, sling-back style shoe. Polyester tulle is sewn in tight rows to the upper. The tulle completely obscures the polyester/silk satin base. The upper is lined with sheep’s leather. A single polyester/silk covered strap is attached on either side of the heel. The polyester and silk textile covers the padded footbed. The outer sole facing the ground is constructed of cow’s leather and has a separately attached, polyester/silk covered, high heel. The total weight of the shoe is comprised of 39.6% textile, 19.4% paperboard, 20% leather, 11.1% rubber/plastic, and 9.9% metal. |
| Reason: N/A |
| Ruling Date: March 24, 2023 |
N331422: The tariff classification of electrical connectors from Mexico
| HTS: 8536.69.8000, 2.7%, “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.” |
| Item: A ring-shaped electrical connector that is attached to an electric motor. The Circuitry Assembly consists of welded copper segments and resin insulation and electrically connects the vehicle’s battery system/inverter, via the Power Connector, to the motor’s stator at intervals to supply high-voltage 3-phase AC. |
| Reason: N/A |
| Ruling Date: March 24, 2023 |
N331583: The tariff classification of women’s one-piece garment from Vietnam
| 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 women’s one-piece garment. It is composed of cellular polyurethane plastic material with a backing of polyester knit fabric. The backing fabric is heavily brushed creating a dense fibrous surface. The garment is lined. The upper portion of the garment features a notched collar, long sleeves and a full front opening secured by two decorative non-functional buttons. The lower portion of the garment features two faux flap pockets below the waist and attached skort that extends to the upper thigh. |
| Reason: Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the garment is considered to be made of a fabric of heading 5903 |
| Ruling Date: March 24, 2023 |
N331584: The tariff classification of women’s trousers from China
| HTS: 6113.00.1012, 9903.88.15, 3.8% + 7.5%, "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 pair of women’s trousers. It is composed of cellular polyurethane plastic material with a backing of polyester knit fabric. The backing fabric is heavily brushed creating a dense fibrous surface. The pants feature front pockets, belts loops at the waist, a zippered fly closure with a button at the waist and two rear patch pockets. The pants have a metal stud detailing on the waistband and along each side of the leg. |
| Reason: N/A |
| Ruling Date: March 24, 2023 |
N331282: The tariff classification of a sterilization trolley from Mexico
| HTS: 9402.90.0020, free, “[m]edical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: [o]ther: [o]ther.” |
| Item: A transfer carriage and loading cart designed as a sterilization trolley to put goods that are to be disinfected into a sterilizer. The transfer carriage is constructed of steel and has a handle, a locking mechanism, a docking mechanism, and four swiveling casters. The loading cart is made of steel and has four wheels and racks for placing trays that contain contaminated instruments. The transfer carriage and loading cart are imported together and used for sterilization, transport and storage in the sterile processing department of a hospital or medical facility. |
| Reason: N/A |
| Ruling Date: March 23, 2023 |
N331437: The tariff classification of boy’s upper body garments from China
| HTS: (1) 6111.20.3000, 9903.88.15, 14.9% + 7.5%, “Babies’ garments and clothing accessories, knitted or crocheted: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” |
| (2) 6110.20.2069, 9903.88.15, 16.5% + 7.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other.” |
| Items: A boy’s upper body garment constructed of 75% cotton and 25% polyester knit fabric. The garment extends below the waistline and features a partial front opening with a zipper closure, a stand-up collar, and long sleeves with rib elastic binding on the collar and bottom. The garment will be imported in (1) infant sizes and (2) toddler sizes. |
| Reason: N/A |
| Ruling Date: March 23, 2023 |
N331459: The classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of two artificial trees in planters
| HTS: 6702.10.4000, 3.4%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Other, including parts.” |
| Country of Origin: China |
| USMCA Eligibility: Ineligibile |
| Items: Artificial trees made wholly of plastic components to include the trunks, branches, and leaves. They will be imported in ceramic pots and will have artificial dirt and moss around their bases to make them further resemble the natural products. |
| Reason: As the two artificial trees of Chinese origin are classified within heading 6702 and remain classified in heading 6702 after combined with the Chinese origin pot and minor components from Mexico, the tariff shift requirement is not met. |
| Ruling Date: March 23, 2023 |
N331480: The tariff classification of a Targeting Mechanisms from the United Kingdom
| HTS: 8479.89.9599, 2.5%, "Machines and mechanical appliances having individual functions, not specified, or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other." |
| Items: Four types of targeting mechanisms imported together with their remote controllers. The controllers are portable or fixed, and either battery powered and radio controlled or AC powered with line or radio controlled. These targeting mechanisms are utilized by law enforcement, military, and government agencies for live firearms training and practice. The targeting mechanisms can be used both indoor and outdoor small arms shooting ranges. |
| Reason: N/A |
| Ruling Date: March 23, 2023 |
N331585: The tariff classification of a shepherd’s hook-style windchime holder from China
| HTS: 9403.20.0050, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: An adjustable windchime holder made of iron. It extends from 48" to 60" in height and sits on a 13 ¾" diameter circular base. It is made in China and will be sold online. |
| Reason: The shepherd’s hook-style windchime holder falls within the meaning of furniture as described by the General ENs to Chapter 94. |
| Ruling Date: March 23, 2023 |