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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N338984: The tariff classification of flavored malt alcohol beverages from the United States
| HTS: 9801.00.1010, free, "free entry of products of the U.S. that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad." |
| Item: Flavored malt alcohol beverages. They are manufactured in New York State from raw materials sourced in the U.S. and Canada. The products are consolidated for shipping purposes with other beverage products made in Canada, and shipped back into the U.S. Excise taxes are paid at the time of U.S. production, in accordance with the timelines established by the U.S. Alcohol and Tobacco Tax and Trade Bureau (“TTB”). The goods are shipped to Canada and no drawback refund of excise taxes is requested when the goods are exported to Canada. At the time of import, the products are U.S. goods which have not undergone any further processing or improvement while abroad. |
| Reason: The U.S.-origin flavored malt alcohol beverages have not advanced in value or improved in condition by reason of being packaged in Canada. |
| Ruling Date: April 18, 2024 |
N339339: The tariff classification for the “Minnie Fashion Accessory Set” 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.” |
| Item: The Disney Junior “Minnie Fashion Accessory Set.” The 6-piece fashion set is comprised of a molded plastic toy comb and a rigid nonfunctional toy brush, 2 bow-shaped plastic hair barrettes, a plastic toy lipstick, packaged together in a small transparent heart-shaped zippered purse featuring an image of Minnie Mouse as well as a colorful bow. The play set is designed for imaginative role play for children imitating a fancy lady. The item is principally designed for the amusement of children ages 3 years and older. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339357: The tariff classification of an artificial bamboo plant from China
| HTS: 6702.90.3500, 9%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” |
| Item: The “PS Faux Bamboo Plant.” This item consists of green-colored artificial foliage affixed to natural bamboo that is embedded in concrete within a polyethylene plastic pot. The polyester fabric leaves are glued to the molded plastic stems. These stems are then fit into the bamboo and secured with glue, then the bamboo is inserted into the pot which has been filled with concrete. There will be nine pieces of bamboo used to create this item. They will be of varying heights. The bamboo has been dried and is unable to propagate. The artificial foliage and natural bamboo hold similar values and weights and predominate over the other components. |
| Reason: The leaves made of man-made fibers impart the essential character as they hold a significant amount of weight and value, and further, they provide this item with its overall visual appeal and give the artificial plant its life-like appearance. |
| Ruling Date: April 25, 2024 |
N339258: The country of origin of a double flange wheel hub unit with tapered roller bearings
| Country of Origin: Thailand |
| Item: A Double Flanged Wheel Hub Unit Incorporating Tapered Roller Bearings which is used in passenger vehicles. The double flanged wheel hub unit securely houses tapered roller bearings to ensure smooth rotation and efficient weight distribution of the wheel hub unit. The rotating body of the gear ring is fixed to the flange. The flange end face is provided with holes with bolts, which can be directly connected to the suspension or brake device. The inner hole of the flange is equipped with a spline slot, allowing compatibility with the constant speed drive shaft. The Anti-lock Braking System (ABS) sensor is integrated into the hub, with the magnetic steel suit of the ABS sensor mounted on the gear ring rotary body and matched with it. The outer and inner flanges with raceways are manufactured by Sling in its Thailand factory. Additionally, the grease, anti-rust oil, and packing materials used in the assembly are locally sourced by Sling in Thailand. The cage, tapered roller, seal ring, dust cover, ring gear, bolt, ABS sensor, and inner ring are of Chinese origin and imported to Thailand for further processing. |
| Reason: The character of the wheel hub unit is the combination of the flanges and the inner race. The flanges are of Thai origin, while the race is of Chinese origin. Due to the fact that the final assembly occurs in Thailand, and the value of the Thai components amounts to approximately 66% of the total cost, it is the opinion of this office that the country of origin for the double flanged wheel hub unit incorporating tapered roller bearings will be Thailand. |
| Ruling Date: April 25, 2024 |
N339257: The country of origin of a double flanged wheel hub unit with ball bearings
| Country of Origin: Thailand |
| Item: A Double Flanged Wheel Hub Unit Incorporating Ball Bearings, which is used in passenger vehicles. Featuring inner and outer flanges, the double flanged wheel hub unit securely houses ball bearings to ensure smooth rotation and efficient weight distribution of the wheel hub unit. The rotating body of the gear ring is fixed to the flange. The flange end face is provided with holes with bolts, which can be directly connected to the suspension or brake device. The inner hole of the flange is equipped with a spline slot, allowing compatibility with the constant speed drive shaft. The Anti-lock Braking System (ABS) sensor is integrated into the hub, with the magnetic steel suit of the ABS sensor mounted on the gear ring rotary body and matched with it. The outer and inner flanges with raceways are manufactured by Sling in its Thailand factory. Additionally, the grease, anti-rust oil, and packing materials used in the assembly are locally sourced by Sling in Thailand. The cage, steel ball, seal ring, dust cover, ring gear, bolt, ABS sensor, and inner ring are of Chinese origin and imported to Thailand for further processing. |
| Reason: The character of the wheel hub unit is the combination of the flanges and the inner race. The flanges are of Thai origin, while the race is of Chinese origin. Due to the fact that the final assembly occurs in Thailand, and the value of the Thai components amounts to approximately 68% of the total cost, it is the opinion of this office that the country of origin for the double flanged wheel hub unit with ball bearings will be Thailand. |
| Ruling Date: April 25, 2024 |
N339170: The tariff classification of an air pump from China
| HTS: 8414.20.0000, 9903.88.03, 3.7% + 25%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; Hand- or foot-operated air pumps." |
| Item: A hand-operated air pump. The air pump, which is the essential character, is packaged with two galvanized steel needle tips that are used to connect the air pump to the object requiring inflation, ready for retail sale. The air pump inflates items that feature a rubber valve, such as basketballs, playground balls, and other similar items. The open-air cap is suitable for high volume inflation, such as inflating balloons, beach balls, and other items that do not have a rubber valve. |
| Reason: N/A |
| Ruling Date: April 25, 2024 |
N339511: The tariff classification of footwear from China
| HTS: 6404.19.3660, 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For women.” |
| Item: A closed toe/closed heel slip-on woman’s shoe. The footwear does not have a foxing, or foxing-like band, and it does not cover the ankle. The rubber/plastics outer sole possesses faint textile flocking attached to most of the external surface in contact with the ground. Rubber/plastics components account for more than 10% of the weight of the total shoe. You provided an F.O.B. value of $4.27 per pair. |
| Reason: N/A |
| Date: April 26, 2024 |
N339414: The tariff classification of a textile lanyard keychain from Cambodia
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A “Wide Loop Keychain,” is a textile lanyard keychain designed to be worn around the wrist or attached to a purse. The rectangular lanyard is composed of two layers of 100 percent cotton woven tartan plaid printed fabric sewn together. One end of the lanyard is threaded through an iron split key ring and a swivel snap hook, folded over, and the ends are sewn together to secure the lanyard. |
| Reason: The essential character of the lanyard keychain is imparted by the made up textile lanyard. |
| Ruling Date: April 26, 2024 |
N339403: The tariff classification of knit blouses, knit pullovers, and a woven jacket from Vietnam
| HTS: (1), (2) 6106.20.2010, 32%, "women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s." (3), (4) 6110.30.3059, 32%, "sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." (5) 6201.40.7511, 27.7%, "men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
| Item: (1) A women’s blouse. The loose-fitting garment extends from the shoulders to below the waist and features a V-shaped mitered front neckline; a left chest pocket; front pleats; short, hemmed sleeves; and a curved, hemmed bottom. (2) A women’s blouse.The loose-fitting garment extends from the shoulders to below the waist and features a ribbed crew neckline; a left chest pocket; short, merrow overlock-stitched sleeves; and a curved, merrow overlock-stitched bottom. (3) A women’s pullover. The pullover features an overlapped neckband; short, hemmed sleeves; two side pockets with zipper closures (one on either side); and a hemmed bottom that reaches to below the waist. (4) A multi-wrapped pullover. The pullover features two wrapped front panels, hemmed cap sleeves, two pockets below the waist (one on either side), and a finished bottom that reaches to below the waist. (5) A men’s jacket. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a stand-up collar, raglan sleeves bound with elasticized binding, unsecured pockets below the waist, and a partially elasticized hem. |
| Reason: (5) The jacket imparts the essential character. |
| Ruling Date: April 26, 2024 |
N339275: The tariff classification of footwear from China or Vietnam
| HTS: 6404.19.9060, 9903.88.15, 9% + 7.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women." |
| Item: A closed toe/closed heel woman’s, slip-on shoe. The external surface area of the upper consists of man-made textile material and has an athletic-style appearance. It does not cover the ankle and has a short lace that is threaded through six pairs of eyelets on either side of the tongue. The tongue is secured by elastic gore on either side of the foot. Because the ends of the lace cannot be tied together, and the tongue is secured with elastic gore, the shoe is a slip-on and is not considered athletic footwear. The rubber/plastics outer sole has textile flocking covering most of the external surface area in contact with the ground. The shoe has a foxing-like-band that secures the upper to the outer sole. The rubber/plastics components comprise over 10% of the total weight of the shoe. |
| Reason: N/A |
| Ruling Date: April 26, 2024 |