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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N336239: The tariff classification of footwear from China
| HTS: 6402.99.3165, 6%, “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: Other: Other: For women: Other.” |
| Item: Open-toe/open-heel, women’s, slip-on, dress, high-heel sandals. The external surface area of the uppers consists of 100 percent Polyurethane (PU). The upper of the ABKIMORA-PU style consists of three clear PU straps. One strap spans the forefoot, another the top of the foot, and another placed diagonally across the vamp. The shoe is decorated with two large butterfly shaped ornaments that feature small sparkling cut glass stones. The toe and PU covered heel are shaped into subtle points. The upper of the ABKITCH-PU style consists of two clear PU straps. One strap is attached on either side of the forefoot and the other across the top of the foot. Each strap is decorated with a thin black PU strap in the middle of the strap, and a bow covered with small cut glass stones. The toe and PU covered clunk heel have a subtle square shape. The ornaments of both shoes are attached to the straps with minimal stitching. As such, the ornaments are considered “loosely attached appurtenances” and excluded from external surface area of the upper material measurements. |
| Reason: Rubber or plastics is considered the constituent material of the upper for both styles. |
| Ruling Date: Nov. 17, 2023 |
N336362: The tariff classification of women’s blouses from Vietnam
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.” |
| Item: Style 04243N092B (Item 1) is a women’s blouse composed of 100% cotton, knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends to below the waist and features a rib knit crew neckline, short, hemmed sleeves, and a straight, hemmed bottom. Style 04243F021A (Item 2) and Style 04243H022A (Item 3) are women’s blouses composed of 96% cotton and 4% spandex, knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garments extend to below the waist and feature a crew neckline, long hemmed sleeves, and a straight, hemmed bottom |
| Reason: Styles 04243N092B (Item 1), 04243F021A (Item 2) and 04243H022A (Item 3) are loose-fitting and have characteristics common to blouses. |
| Ruling Date: Nov. 17, 2023 |
N336110: The tariff classification of stuffed food preparations from Vietnam
| HTS: 1902.20.0040, 6.4%, "Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni … stuffed pasta, whether or not cooked or otherwise prepared … other … frozen." |
| Item: The first product, “Frozen Vegetable and Shrimp Shaomai,” contains approximately 55% shrimp (Penaeus vannamei), wheat flour, tapioca starch, water, salted radish, spices, spring onion and sesame oil. The second product, “Frozen Shell Shrimp Dumpling,” contains approximately 38% shrimp (Penaeus vannamei ), 6.5% squid, tapioca starch, wheat flour, water, yam bean, carrot, onion, lotus tuber, edamame bean and spices. Both products have the appearance of a dumpling and contain a dough jacket composed of wheat flour and other ingredients that is stuffed with seafood and other flavors. The products are said to be prepared by mixing, forming, steaming, cooling, freezing, then vacuum packing in 20-gram packages and cold storing at a temperature of approximately -18 degrees Celsius. |
| Reason: N/A |
| Ruling Date: Nov. 16, 2023 |
N336168: The country of origin of Disposable Fingertip SpO2 Sensors
| Country of Origin: Japan |
| Item: The subject goods are finished disposable fingertip SpO2 sensors used in medical settings. Each SpO2 sensor consists of two light-emitting diodes (LED), a photodetector (PD), white polyethylene film, double-sided adhesive tape, single-sided adhesive tape, woven fabric, a cord, and a connector. The SpO2 sensor works on the principle that oxygenated blood absorbs more infrared light, whereas deoxygenated blood absorbs more red light. It works by temporarily positioning two LEDs to one side of the patient’s finger, with one LED emitting infrared light and one LED emitting red light. A photodetector is positioned on the other side of the patient’s finger which then senses the relative amounts of infrared and red light passing through the patient’s finger. The photodetector’s output is used to calculate the relative absorption amounts of the two different light frequencies, thereby enabling the blood oxygen percentage to be calculated. |
| Reason: The LED and PD sensor array manufactured in Japan, which constitutes the very essence of the sensor, is not substantially transformed by the processing performed in China. |
| Ruling Date: Nov. 16, 2023 |
N336181: The tariff classification of a dressing aid from China
| HTS: 3926.90.9985, 9817.00.96, 5.3% + 7.5%,“Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: other: other.” |
| Item: A “Lower Extremity Dressing Aid.” The primary component is a frame made from nylon plastic, and is currently molded in blue. The rope is run through the foam tube, then each end is tied to the outer corners of the plastic frame which has the general appearance of the number eight. It is intended to aid those with limited arm and hand mobility, amputees, or those who are unable to bend at the waist to dress independently. |
| Reason: The plastic frame imparts the essential character to this aid. |
| Ruling Date: Nov. 16, 2023 |
N336238: The tariff classification of footwear from Vietnam
| HTS: 6404.11.9020, 20%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12.00/pair: For men: Other". |
| Items: A closed-toe/closed-heel, below-the-ankle, men’s sneaker. The external surface area of the upper is cotton canvas material with a rubber/plastic heel counter. The outer sole is made entirely of rubber or plastics and molded to look as if it has a separately applied foxing band. The shoe features six eyelets on each side of the tongue through which a lace is threaded. |
| Reason: N/A |
| Ruling Date: Nov. 16, 2023 |
N336394: The tariff classification of an optical transceiver from China
| HTS: 8517.62.0090, 9903.88.15, free + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other”. |
| Item: An optical transceiver. This item is a single mode transceiver in a small form-factor pluggable (SFP) module for serial optical data communications with an operating data rate of 11.3Gbps and transmission distance of up to 10 km. The module has a SFP+ 20-pin connector to allow hot plug capability. The transceiver is used for transmitting and receiving information between two network devices via a fiber optic cable. |
| Reason: Since the subject device is capable of performing all three functions (receiving, converting, and transmitting), classification of this product under subheading 8517.69.0000 is not applicable. |
| Ruling Date: Nov. 16, 2023 |
N336460: The tariff classification of tabletop Halloween decor 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.” |
| Item: Halloween LED Tabletop Decor, which consists of two eerie decorations that look as if made up of a collection of bones. Both styles enclose a permanently attached 3” Dia. x 4” H, LED pillar candle in the center. When the item is powered on by a slide switch on the bottom, a ghostly glow enhances the item but does not provide any useful light to the surrounding area. Both styles are designed to sit on a flat surface and have no hanging apparatus. The item is marketed and sold exclusively as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: Nov. 16, 2023 |
N333647: The tariff classification of a glass sheet from China; The applicability of subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTSUS); Partial duty exemption for U.S. origin ethylene tetrafluoroethylene (ETFE)
| HTS: 7007.19.0000, 9903.88.03, 5% + 25%, “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Other.” |
| 9802.00.80 applicability: applicable, entitled to partial duty exemption |
| Items: The glass sheet consists of a single glass sheet that has been coated on one side with a layer of Malaysian-origin polyolefin elastomer (POE) and a layer of U.S. origin ethylene tetrafluoroethylene (ETFE). The glass sheet is approximately 8.86 inches wide x .14 inches thick x 55.75 inches long. You stated the glass sheet will be used in the production of solar panels. |
| Reason: Analysis of the sample indicated that glass sheet is toughened (specially tempered) and is coated with plastic on one side. |
| Ruling Date: Nov. 15, 2023 |
N335945: The tariff classification of the “Wish Interactive RLP Star” from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Items: The “Wish Interactive RLP Star” is a kit made for children to create imaginative role play. It is based on the upcoming Disney movie “Wish” that features Asha and Star, a teenage girl and a magic star that has fallen from the sky. The kit contains a miniature pair of molded plastic glasses, a miniature plastic ball of yarn, a battery-operated plastic star (batteries included) that lights up and produces sounds, and a satchel made of brushed fabric, to carry around the interactive Star. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2023 |