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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N339628: The tariff classification of various hose assemblies from China
HTS: 8415.90.8045, 9903.88.15, 1.4% + 15%, “Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Of automotive air conditioners.” |
Item: The T27-6651 Refrigerant Hose Assembly #8 and T27-6652 Refrigerant Hose Assembly #8. The hose assemblies are refrigerant conduits and are composed of a neoprene rubber barrier reinforced with textile braid featuring a nitrile-based friction layer. The nitrile-based friction layer is bonded with a polyester braid and a chloro-butyl cover compound. The hose assemblies are measured to be used in an air conditioning system (AC) of a motor vehicle, and the ends of the hoses feature specially designed fittings that allow the hoses to connect directly with the inlets and outlets of air conditioning components, e.g., compressors, condensers, and the thermal expansion valve of the evaporator. |
Reason: N/A |
Ruling Date: May 16, 2024 |
N339627: The tariff classification of various hose assemblies from Chinav
HTS: 8415.90.8045, 9903.88.15, 1.4% + 15%, “Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Of automotive air conditioners.” |
Item: Refrigerant hose assemblies, which are refrigerant conduits and are composed of a neoprene rubber barrier reinforced with textile braid featuring a nitrile-based friction layer. The nitrile-based friction layer is bonded with a polyester braid and a chloro-butyl cover compound. The hose assemblies are measured to be used in an air conditioning system (AC) of a motor vehicle, and the ends of the hoses feature specially designed fittings that allow the hoses to connect directly with the inlets and outlets of air conditioning components, e.g., compressors, condensers, and the thermal expansion valve of the evaporator. |
Reason: N/A |
Ruling Date: May 16, 2024 |
N339625: The tariff classification of various hose assemblies from China
HTS: 8415.90.8045, 9903.88.15, 1.4% + 15%, “Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Of automotive air conditioners.” |
Item: Refrigerant hose assemblies, which are are refrigerant conduits and are composed of a neoprene rubber barrier reinforced with textile braid featuring a nitrile-based friction layer. The nitrile-based friction layer is bonded with a polyester braid and a chloro-butyl cover compound. The hose assemblies are measured to be used in an air conditioning system (AC) of a motor vehicle, and the ends of the hoses feature specially designed fittings that allow the hoses to connect directly with the inlets and outlets of air conditioning components, e.g., compressors, condensers, and the thermal expansion valve of the evaporator. |
Reason: N/A |
Ruling Date: May 16, 2024 |
N340162: The tariff classification of the “Mattel Pictionary Adults Only” party game from China
HTS: 9504.90.6000, free, “articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice.” |
Item: The “Mattel Pictionary Adults Only” party game, is a board game version of the word and drawing game Pictionary. The game comes complete with a gameboard, 2 movers in the shape of small pencils, 2 white drawing boards, 2 wet erase markers, 200 clue cards (with 600 clues), 2 card boxes, 1 sand timer, and instructions for play. The goal of each player is to try to get their teammates to guess the secret word, or phrase, by drawing “sketchy” clues from the card they picked before the sand timer runs out. If the team guesses correctly then they move ahead on the gameboard. The first team to sketch and guess their way to the finish line wins the game. The “Mattel Pictionary Adults Only” party game is designed for adults 18 years of age and older. |
Reason: N/A |
Ruling Date: May 17, 2024 |
N340080: The tariff classification of the “The Elf on the Shelf 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 Elf on the Shelf Set,” is a miniature version of an 'Elf on the Shelf' plush toy with a keepsake box. The miniature shelf sitter consists of a stuffed doll that measures approximately 85 mm in height and is attired in textile clothing composed of polyester felt with polyester stuffing. The elf dons a red cone-shaped hat with white trim, white mittens, a red body suit and a white millstone jester collar. The doll has a flexible body, which allows it to be manipulated into seated positions. The elf is designed to be used as a complimentary toy accessory for the 18” American Girl dolls. “The Elf on the Shelf Set” is principally designed for the amusement of children 6 years of age and older. |
Reason: N/A |
Ruling Date: May 17, 2024 |
N340079: The tariff classification of the “Styling Set for Doll” 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: "Styling Set for Doll," is a 34-piece hair styling set designed and marketed for use with the American Girl doll. This set features a misting bottle (empty), one salon cape, a wire hairbrush, a mini hair pick, two ridged plastic hair clips, six ponytail holders, twenty elastics, an instructional pamphlet, and a clear pouch to store all the items. A child can role play as a hair stylist and create various hairdos for the American Girl doll. The “Styling Set for Doll” is principally designed for the amusement of children 6 years of age and older. |
Reason: N/A |
Ruling Date: May 17, 2024 |
N340078: The tariff classification of the “Wooden Work From Home 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: “Wooden Work From Home Set,” is a 14-piece set designed to imitate a home office role-play environment for children. The wooden toy set consists of a laptop and cell phone with chalkboard screens, a mug, computer mouse, stapler, pen cup, paper document folder, 5 paper documents, and a fabric laptop sleeve. All the items are toys and nonfunctional. A child can role play as if working from a home office. The “Wooden Work From Home Set” is principally designed for the amusement of children 3 years of age and older. |
Reason: N/A |
Date: May 17, 2024 |
N340036: The tariff classification of a Christmas ornament from China
HTS: 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." |
Item: A candle topper. The item consists of a decorative object that depicts a water globe with a Christmas tree inside. The Christmas tree is decorated with ball ornaments and a gold star on top. The tree is predominantly made of polyvinyl chloride (PVC), the base is resin, and the globe is made of glass, there is no water inside. There is also a rubber gasket, to keep the ornament steady when placed on top of a candle jar. The candle topper can be displayed on top of a candle jar for a decorative effect, or it can be displayed alone on any flat surface. The item will be marketed and sold exclusively as a Christmas decoration. |
Reason: N/A |
Ruling Date: May 17, 2024 |
N339880: The tariff classification for the Paw Patrol “Pop Up Pretend™ Suitcase,” 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 Paw Patrol “Pop Up Pretend Suitcase” consists of a play environment that folds up to emulate a suitcase. The toy suitcase is made of plastic, has a handle, 2 wheels, a latch and an image of the Paw Patrol characters covering one side of the case’s exterior. Included with the case are 4 nonfunctional plastic toy accessories: a flashlight, wrist watch, Paw Patrol badge, and a walkie-talkie. The case opens and expands to become a “command center” resembling a computer on 4 legs. A mylar reflective sticker serves as the computer screen and molded Paw Patrol emblem shapes make up the surface of the keyboard. Two small storage trays are included with the case that can be attached to either side of the keyboard. The toy suitcase does not have significant storage capabilities and is purely an imaginative play environment. The item is principally designed for the amusement of children ages 3 years and older. |
Reason: N/A |
Ruling Date: May 17, 2024 |
N339723: The tariff classification of a snowshoe kit from Canada
HTS: 9506.99.5000, 3.1%, "Articles and equipment for general physical exercise...Snowshoes and parts and accessories thereof." |
Item: The Faber snowshoe kit consists of a pair of aluminum snowshoes, 2 aluminum poles that contain carbon steel tips and winter plastic baskets, and a felt polyester bag with PVC lining that is designed to carry the snowshoes and poles. The snowshoe bag can hold a pair of snowshoes, plus a pair of poles. This bag offers good ventilation to allow the snowshoes to dry quickly, facilitates snowshoe transport and covers the spikes to prevent damage during storage or transport. |
Reason: The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the snowshoes. |
Ruling Date: May 17, 2024 |