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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N331845: The tariff classification of decorative wreaths from China
HTS: 4602.19.6000; 9903.88.03, free + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Wickerwork.” The wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc." |
Item: A decorative door wreath, which measures approximately 24” in diameter. The underlying circular wreath form is fashioned from bundled dried vine. Approximately one third of the wreath form is bare and visible when displayed. The other two thirds of the wreath is decorated with fabric leaves, plastic foam pumpkins and squashes, and natural pinecones. |
Reason: The vines, the artificial foliage, pumpkins, and pinecones all contribute to the decorative appeal of the wreaths. In addition, the vines provide the wreath’s structure and a base on which to mount the foliage. |
Ruling Date: April 3, 2023 |
N331292: The tariff classification of a “Tattoo Eraser” from Malaysia
HTS: 3304.99.5000, free, "Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other." |
Item: A “Tattoo Eraser” containing a specially formulated fluid intended to erase temporary tattoos applied to the skin using BIC’s “Bodymark” temporary tattoo markers. The fluid is contained in a plastic body closely resembling the body of a marker. It is applied through the porous replaceable tip to remove or refine temporary tattoos. |
Reason: N/A |
Ruling Date: March 31, 2023 |
N331336: The tariff classification of a woven staple upholstery fabric from China
HTS: 5515.12.0090; 9903.88.03, 12% + 25%, "Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. " |
Item: A woven fabric of yarns of different colors with a seascape design. The fabric is of jacquard weave construction, weighs 392 g/m2 and is composed wholly of polyester, of which 70% is staple fibers and 30% is textured filament yarns. A synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. |
Reason: N/A |
Ruling Date: March 31, 2023 |
N331337: The tariff classification of two woven upholstery fabrics from China
HTS: 5407.53.2060; 9903.88.03, 12% + 25%, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m²." |
Item: (1) A woven fabric of yarns of different colors of twill weave construction and is composed of 100% textured polyester filament fibers. A synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. (2) A woven fabric of yawns of plain weave construction and is composed wholly of textured filament yarns, of which 95% is polyester and 5% is nylon. |
Reason: N/A |
Ruling Date: March 31, 2023 |
N331430: The country of origin marking of an electric motor
Country of Origin: China |
Item: A retail packaged 12 VDC electric motor that is used to control the roll/unroll function of a fabric tarp covering trailers. |
Reason: While the outermost box is appropriately marked with “Made in China”, the proposed label incorporates a stylized Tarping USA logo, where the “USA” is large and backfilled with a United States flag. Even considering the addition of “Imported by” on the label, CBP is of the opinion that the suggested decal will mislead the ultimate purchaser as to the actual country of origin. |
Ruling Date: March 31, 2023 |
N331561: The tariff classification of carbon steel pipe from Thailand
HTS: 7304.39.0008; 9903.80.01, free + 25%, "Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of iron or nonalloy steel, other, suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters, having an outside diameter exceeding 285.8 mm." |
Item: Carbon steel pipe made to ASTM 106B specification and measures between 402.3 mm to 410.5 mm in outside diameter with a wall thickness of 9.5 mm. ASTM A106B is the Standard Specification for Seamless Pressure Pipe used in power plants, boilers, petrochemical plants, oil and gas refineries, and ships where the piping must transport fluids and gases that exhibit high pressures and temperatures. |
Reason: N/A |
Ruling Date: March 31, 2023 |
N331597: The tariff classification of a decorative polyresin statuette from China.
HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” |
Item: A decorative article made predominately from polyresin plastic and features “Mickey Mouse” and “Minnie Mouse” holding hands while on skis. They stand upon a base that has the appearance of snow and around them is a polypropylene brush tree and a metal sign that reads, “Bunny Hill.” This is a static piece that does not move nor play music. This item is 4 ¼ inches high by 6 ½ inches wide by 4 ½ inches deep and is intended for tabletop display. |
Reason: N/A |
Ruling Date: March 31, 2023 |
N331293: The Tariff Classification of a Plant Growing Medium from China
HTS: 1404.90.9000, 9903.88.03, free + 25%, “Vegetable products not elsewhere specified or included: Other: Other.” |
Item: A plant growing medium consisting of a mixture of coco coir from coconut shells, vermiculite, polyurethane, and control-released fertilizer. The product contains no soil, live organisms, microbes, or seeds. It is intended for use in hydroponic systems as a growing medium for plant seed germination and growth colonization. |
Reason: N/A |
Ruling Date: March 30, 2023 |
N331341: The country of origin of Acyclovir Cream 5%
Country of Origin: Spain |
Item: A medicinal preparation containing Acyclovir, an antiviral, as the active ingredient. It is indicated for the treatment of recurrent herpes labialis in immunocompetent adults and adolescents 12 years of age and older. |
Reason: The mixing of the active ingredient Acyclovir (made in Spain) with the inactive ingredients into the final dosage Acyclovir Cream in India does not result in a substantial transformation |
Ruling Date: March 30, 2023 |