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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N333570: The tariff classification of wood cutting boards and pizza peels from Vietnam
| HTS: 4419.90.9100, 3.2%, "Tableware and kitchenware, of wood: Other: Other." |
| Items: An alder wood cutting board and an alder wood pizza peel. The main paddle portion tapers down to a handle. |
| Reason: N/A |
| Ruling Date: June 21, 2023 |
N333046: The tariff classification of a compression garment from Mexico
| HTS: 6212.20.0020, 20%, "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdles: of man-made fibers." |
| Item: A tight-fitting undergarment best described as a girdle. The garment extends from just below the bust to the ankle/foot and has been designed to support the lower torso. The garment is constructed of 51% nylon, 49% spandex knit fabric. The garment features a zipper on each side with six eye and hook closures on the inside, an open crotch and flatlock stitching at the seams. The garment is used to treat lipedema in the legs, by applying pressure. It reduces swelling and fluid build-up, helps alleviate discomfort, increases mobility, improves circulation, etc. |
| Reason: The item has compression support derived solely from the article’s elasticity. As such, it is precluded from classification in heading 9021 as "orthopedic fracture appliances." |
| Ruling Date: June 20, 2023 |
N333130: The tariff classification of footwear from China
| HTS: 6402.99.9005, 9903.88.15, 20% + 7.5%, "other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like." |
| Item: A closed-toe/closed-heel, below the ankle, woman’s sneaker. The external surface area of the upper is comprised of PU rubber or plastics and the traction outer sole consists of 100% thermoplastics. The shoe was examined and crosscut and found to have a foxing-like band. It also has a functional lace closure, a cushioned collar, and a pull tab. |
| Reason: N/A |
| Ruling Date: June 20, 2023 |
N333136: The tariff classification of ballpoint pens from Japan, re-packaged in Mexico
| HTS: 9801.00.2000, free, "articles previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act of Title V of the Trade Act of 1974 if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the same person who imported it into, and exported it from, the United States.” |
| Items: Ball point pens previously imported from Japan, then exported to a related party in Mexico, Once packaged, they are reimported into the U.S. |
| Reason: CBP does not consider the mere packaging of a good for retail sale as an advancement in value or improvement in condition. |
| Ruling Date: June 20, 2023 |
N333156: The tariff classification of men’s upper body garments from Vietnam and China
| HTS: (1), (2) 6110.30.3053, 9903.88.15, 32% + 7.5%, "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." |
| (3) 6105.10.0010, 9903.88.15, 19.7% + 7.5%, "Men’s or boys’ shirts, knitted or crocheted: Of cotton: Men’s." |
| Items: (1) A men’s pullover constructed from 92% polyester and 8% spandex, finely knit fabric. It is of pieced construction and features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar, long sleeves with thumbholes and elasticized cuffs, raised logos on the left and right chest and the lower sleeves, contrasting color mesh knit fabric inserts extending from the underarms to the lower sides of the garment, overlock stitching on a portion of the seams, and an elasticized bottom with a slightly longer back panel. The garment also features a large triangular design on the lower front panel, which is comprised of a pattern of small heat-pressed diamond/raindrop shapes of various sizes. (2) A men’s shirt constructed from 100% cotton knit fabric. It features a contrasting color self-fabric spread collar, a partial front opening with a zippered closure, long sleeves with rib knit cuffs, an embroidered logo on the left chest, a contrasting color overlay stripe across the chest, three overlay stripes on each shoulder and outer sleeve from the neckline to the cuff, and a rib knit bottom band that does not provide tightening to the garment. (3) A men’s pullover constructed from 100% polyester. It is made of pieced construction and features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar, a self-fabric hood with a drawstring, long sleeves with rib knit cuffs, embroidered logos on the left and right chest, vertical pockets with zippered closures at the side seams below the waist, contrasting color inserts and piping on the left and right sides of the front panel, three contrasting color overlay stripes on each shoulder and outer sleeve from the neckline to the mid-forearm, and a rib knit bottom band. |
| Reason: N/A |
| Ruling Date: June 20, 2023 |
N333214: The tariff classification of a steel trough from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "Other articles of iron or steel, other…other." |
| Item: A steel trough that is attached to an animal feeder. The marketing literature states that the “Feeder Kit includes a discharge chute for dispensing feed through enclosures into troughs or containers, or the feed can drop straight to the ground. The purpose of the trough is to hold the food for the animals. This is meant to be used on farms, forests or home use.” |
| Reason: Certain parts of animal feeders can be classified under heading 8436. The steel trough is optional equipment that is an accessory rather than a part. |
| Ruling Date: June 20, 2023 |
N333380: The tariff classification of Seasoned Fish Roe from Iceland
| HTS: 1604.32.4000, free, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Caviar and caviar substitutes: Caviar substitutes: Other.” |
| Item: Seasoned capelin roe. The listed ingredients are capelin roe, sugar, salt, seasoning, soy sauce, citric acid, phosphoric acid, and FD&C Yellow No. 6. The product, which will be packed in 2-kilogram food grade plastic containers, will be sold in bulk quantities to Asian restaurants and supermarkets. |
| Reason: N/A |
| Ruling Date: June 20, 2023 |
N333381: The tariff classification of polyethylene terephthalate (PET) self-adhesive “page flags” from China
| HTS: 3919.90.5060, 9903.88.02, 5.8% + 25%, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not on rolls: other: other: other." |
| Item: Arrow-shaped "page flags” composed of polyethylene terephthalate with adhesive backing. They will be sold in various sizes in single style pads or on a backer card with more than one style. They are designed to mark one’s place in a book or on other printed materials. |
| Reason: N/A |
| Ruling Date: June 20, 2023 |
N333422: The tariff classification of stickers from China
| HTS: (1) 4911.91.4040, 9903.88.15, free + 7.5%, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other.” |
| (2), (3) 4911.91.2040, 9903.88.15, free + 7.5%, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” |
| Items: (1) A sheet of stickers shaped and printed to represent a variety of objects, including hearts, lips, pizza slices, fish, etc. They are printed with words such as, “Be Kind,” “Love,” and “Be You.” The stickers consist of two layers of PVC plastic and epoxy to create a raised, puffy, effect. (2) A set of two sticker sheets packaged together. Each sticker is lithographically printed with a month of the year and some appropriate graphic decoration, such as flowers, bees, hearts, or candy corn. The stickers are paper laminated with a thin layer of holographic glitter film. (3) A set of two sticker sheets packaged together. Each sticker is lithographically printed with a day of the week and an accompanying design, such as clouds, stars, or flowers. The stickers are paper laminated with a thin layer of holographic glitter film. |
| Reason: N/A |
| Ruling Date: June 20, 2023 |
N333424: The tariff classification of an artist’s wooden mannequin from China
| HTS: 9618.00.0000, 9903.88.15, 4.4% + 7.5%, “Tailors’ dummies and other mannequins; automatons and other animated displays used for shop window dressing.” |
| Item: A mannequin, also known as a lay figure, measuring 9.75 inches tall. It is a representation of a complete human form with articulated limbs and is posable. |
| Reason: N/A |
| Ruling Date: June 20, 2023 |