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:
Sign up for a free preview to unlock the rest of this article
Communications Daily is required reading for senior executives at top telecom corporations, law firms, lobbying organizations, associations and government agencies (including the FCC). Join them today!
N340183: The tariff classification of a drum back and drum front from South Korea
| HTS: 7326.19.0080, 2.9%, “other articles of iron or steel: forged or stamped, but not further worked: other.” |
| Item: Two components of a washing machine drum. The first article, identified as a drum back, is imported as a thin, flat, near-circular shaped, non-forged stainless-steel sheet. The drum back shaping is obtained through a blanking process from a flat rectangular steel sheet, with no further surface or metal working applied post blanking. In the U.S., it undergoes additional processing steps such as trimming and flanging, which are essential for its installation into the washing machine drum. The second item is a drum front, which is imported as a flat stainless-steel sheet with a central circular hole. The drum front's initial form is produced through a blanking process that transforms the rectangular steel sheet into the circular shape with a hole. Following this process, no additional surface or metal working is conducted. The subsequent manufacturing stages in the U.S., including trimming and flanging, prepare the drum front to become the front portion of the washing machine drum, completing the structure necessary for the appliance's operation. |
| Reason: The subject imported articles have not been further worked as defined in the ENs, Section XV, Chapter 73, heading 73.26, Subheading EN 7326.11 and 7326.19. Therefore, the drum back and drum front would be classified in subheading 7326.19. |
| Ruling Date: June 3, 2024 |
N340114: The tariff classification of a stuffed toy inside a zippered pouch from China
| HTS: (1) 9503.00.0073, 9903.88.03, free + 25%, “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.” (2) 4202.92.9100, 9903.88.03, 17.6% + 25%, “other containers and cases, other, with outer surface of textile materials, of man-made fibers.” |
| Item: An assortment of three Halloween-themed zippered plush character pouches that contain a mini plush toy. The round pouch has a center zippered closure and a plastic clip that can be connected to another item, such as a backpack. When unzipped, the pouch reveals a small plush toy creature inside. |
| Reason: This item will be marketed and sold exclusively for Halloween in seasonal store aisles, however, as per previous Customs’ rulings, these items don't qualify as festive articles. |
| Ruling Date: June 3, 2024 |
N340032: The country of origin marking for a women’s pullover from Vietnam
| Country of Origin Marking: not conspicuous |
| Item: a women's pullover |
| Reason: Even if the marking is small, the use of contrasting colors, which make the letters particularly stand out, could compensate to make the marking acceptable. |
| Ruling Date: June 3, 2024 |
N339940: The tariff classification of golf bag hood from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: An inflatable golf bag hood designed to be attached to a standard golf bag and to protect the golf clubs during transit. The golf bag hood is composed of a bladder and three flaps. The bladder consists of two layers: an outer layer composed of 100% nylon woven dyed black fabric coated on one side with thermoplastic polyurethane (TPU) and an inner layer of 0.3 millimeters TPU sheeting dyed lime green. Both layers are cut to size and heat welded together to create the bladder with a plastic inflation valve located at the top of the back of the hood. Each flap consists of 100% nylon woven dyed black fabric coated on one side with TPU and heat welded to the bottom of the bladder. The hood also features four Velcro straps with a metal press stud, four 100% polypropylene woven webbing straps, and four plastic tri-slide buckles that are attached to the flaps and used to attach the hood to a standard golf bag. The “Tour Hood” golf bag hood is imported together with a “Tour Hood” bag that houses the golf bag hood when not in use. |
| Reason: The essential character of the product is the golf bag hood rather than the bag. |
| Ruling Date: June 3, 2024 |
N340525: The tariff classification of a snowshoe kit from Canada. Correction to Ruling Number N339723
| HTS: 9506.99.5000, 2.6%, "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, two aluminum poles that contain carbon steel tips and winter plastic baskets, and a PVC-lined felt polyester bag designed to carry the snowshoes and 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 essential character is imparted by the snowshoes. |
| Ruling Date: June 4, 2024 |
N340263: The tariff classification of ceramic decorations from China
| HTS: (1) 9505.90.6000, 9903.88.15, free + 7.5%, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." (2) 6913.90.5000, 9903.88.15, 6% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: Ceramic succulent Halloween decorations consisting of an assortment of two styles of ceramic planter pots containing plastic artificial succulent plants. The plastic succulent is “planted” in the ceramic pot's open top, with the artificial succulent molded in one piece and permanently glued into the planter’s base, making the ceramic pots not reusable. The colorfully painted ceramic planter pots are in the form of the three-dimensional head and face of (1) the skeletal Jack Skellington and (2) the rag doll Sally, characters from the movie The Nightmare Before Christmas. The Jack Skellington-style features his grinning skeletal expression. The rag doll depicts Sally’s face with brown hair, a blue face with two eyes and red lips. These items will be marketed and sold separately, exclusively as decorations for Halloween. |
| Reason: The rag doll character Sally isn't recognized as a festive motif intrinsically linked to any particular festive occasion. |
| Ruling Date: June 4, 2024 |
N340058: The country of origin of an electric scissor lift
| Country of Origin: (1) China (2) Japan |
| Item: A self-propelled electric scissor lift. The five model numbers are functionally the same but will have different specifications, such as lifting capacity and platform reach height. The scissor lift will be imported without its battery, which will be added in the U.S. The electric scissor lift is assembled in Japan using components sourced from China, Japan, and the U.S. In both production scenarios, the final assembly uses three main sections that are identified as a Frame Base Assembly, Scissor Subassembly, and Platform Subassembly. In the first scenario, the assembly process begins in Japan with a Chinese Frame Base Assembly. Various parts are incorporated into this frame, beginning with a hydraulic subassembly, pothole protector subassembly, steering subassembly, and a Chinese hose subassembly. They are preassembled in Japan using both Chinese and Japanese components. A worker installs the parts for the drive system, a process that is described primarily as fastening components sourced from China, including a gearbox, motor assembly, wheel hub assemblies, and tires. Also added is a battery charger and a lower control box, an enclosure that will contain a control panel, meter, printed circuit board assembly, various switches, connectors, and cabling. In the second scenario, the operational steps are identical to the first scenario except the weldments for the Scissor Subassembly and Platform Subassembly are produced in Japan. The arms and links for the Scissor Subassembly are formed from steel in Japan and then preassembled with the components described above. Similarly, the platform and guards for the Platform Subassembly are manufactured in Japan from metal material. |
| Reason: (1) The Frame Base Assembly, Scissor Subassembly, and Platform Subassembly are all produced in China. (2) The Frame Base Assembly is produced in China while the Scissor Subassembly and Platform Subassembly are produced in Japan. |
| Date: June 4, 2024 |
N340007: The tariff classification of Chi-Oka Matcha Green Tea Energy Drink Mix from Vietnam
| HTS: 2101.20.9000, 9903.88.15, 8.5% + 7.5%, “Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other: Other.” |
| Item: Chi-Oka Matcha Green Tea Energy Drink Mix. The item is marketed in powder form. |
| Reason: N/A |
| Ruling Date: June 4, 2024 |
N339951: The classification of pocket coil mattress cores from Mexico
| HTS: (1), (2), (3), (4), (5), (9), (10) 9404.29.9050, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of other materials: Other: Uncovered innerspring units: Other.” (6), (7), (8) 9404.29.9013, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of other materials: Other: Uncovered innerspring units: Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm.” |
| Item: The subject articles are identified as pocket coil mattress springs. They will be made from steel wire with diameters ranging from 1.6 mm to 2.3 mm, sealed in individual non-woven fabric pockets, glued together to form rectangular mattress cores and covered, top and bottom, with a non-woven fabric. They are made in Mexico and will be produced in 10 sizes. (1) 29.9" x 65.7" x 7.1" (2) 29.9" x 70.5" x 7.1" (3) 30.3" x 71.3" x 5.5" (4) 44.9" x 65.7" x 7.1" (5) 51.2" x 70.5" x 7.1" (6) 37.6" x 75" x 7.9" (7) 53.5" x 75" x 7.9" (8) 60.2" x 80.3" x 8.7" (9) 29.9" x 79.7" x 7.1" (10) 35.4" x 83.7" x 7.1" |
| Reason: N/A |
| Ruling Date: June 4, 2024 |