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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N340783: The tariff classification and country of origin of a vinyl roller shade
| HTS: 3925.30.1000, 3.3%, "Builders’ ware of plastics, not elsewhere specified or included: shutters, blinds (including venetian blinds) and similar articles and parts thereof: blinds (including venetian blinds)." |
| Origin: Vietnam |
| Item: A “vinyl roller shade.” It consists of a polyvinyl chloride (PVC) shade on a convolute paper tube roller, reinforced with a steel insert. It is designed for installation with steel brackets inside or outside a window frame and will be imported with mounting hardware. The shade also features a cordless spring mechanism inside the convolute tube and is operated by raising and lowering the bottom hem slat. The shade will be sold in retail establishments. In Taiwan, Taiwanese origin PVC granules are melted and extruded into the vinyl film 54 inches wide. It will be sent in rolls of 200 meters from Taiwan to Vietnam. Chinese origin cardboard paper is shipped to Vietnam. The processing operations, in Vietnam, substantially change the cardboard paper. Taiwanese origin PVC pellets are shipped to Vietnam where they are melted and extruded into the PVC slats and PVC Round tubes. The processing operations in Vietnam, substantially change the PVC pellets. Rolls, of Chinese origin steel plate, are shipped to Vietnam. In Vietnam the steel plate is stamped into steel brackets and steel end caps. The processing operations performed in Vietnam substantially change the steel plate. Chinese origin steel rod is imported to Vietnam. In Vietnam, the steel rod is cut-to-length and liquid coated. The processing operations for the steel rod in Vietnam are minor with the product remaining a steel rod. The spring mechanism is manufactured in Vietnam. Chinese origin steel wire is coiled into a spring on an automated coiling machine in Vietnam. The spring coil is attached to the PVC round tube and workers then wind the spring coil, so it is tensioned. The processing operations performed in Vietnam substantially change the steel wire. Final assembly occurs in Vietnam. |
| Reason: The totality of operations performed in Vietnam result in a substantial transformation of the components into a finished vinyl roller shade |
| Ruling Date: July 16, 2024 |
N340784: The tariff classification of glass bird ornaments
| HTS: 7013.99.9090, 7.2%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.: Other glassware: Other: Other: Other: Valued over three dollars each: Other: Valued over five dollars each … Other.” |
| Item: Glass bird ornaments from Canada. The glass bird ornaments are composed of fused glass. The birds measure approximately 1.5 inches square and range from 2.5 inches in height by 3 inches in width to 3.5 inches in height by 4.5 inches in width. The assorted fused glass designs are described as a Blue Jay, Cardinal, Nuthatch, Mallard, Puffin, and various other types of birds. There are two product types - hanging bird ornaments and perched bird ornaments. For the perched birds, NiChrome wire is placed between the layers of glass and the wire is fused into the glass to hold the bird legs in place. The birds are perched on wooden bases made from either cut slices of grown Nova Scotian hard or softwood (with bark) or driftwood. Holes are drilled into the wooden bases and the bird legs are inserted into the holes in the wood to make the bird “stand.” The hanging bird ornaments can be displayed with the plastic cord that is attached to the top of each ornament. |
| Reason: The glass component provides the essential character of these items. |
| Ruling Date: July 16, 2024 |
N340850: The tariff classification of footwear from Thailand
| HTS: 6405.20.9060, 12.5%, "Other footwear: with uppers of textile materials: other: other: for women." |
| Item: (1) A closed toe/closed heel, below-the-ankle, ballet shoe. The external surface area of the upper (esau) is predominantly polyester knitted material (74% polyester and 26% Spandex). It is secured to the foot with two sewn-on crossed elastic straps. The outer sole, consisting of two sewn-on pieces, is made up of 100% non-vegetable textile material. (2) A closed toe/closed heel, below-the-ankle ballet shoe. The esau is textile material (75% nylon, 15% Lycra, and 10% Spandex). It is secured to the foot with two sewn-on crossed elastic straps. The outer sole consists of two 100% non-vegetable textile pieces that appear to be attached by adhesive. |
| Reason: N/A |
| Ruling Date: July 16, 2024 |
N340904: The tariff classification of Atorvastatin Calcium Tablets in dosage form, from India
| HTS: 3004.90.9221, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Cardiovascular medicaments: Other.” |
| Item: Atorvastatin Calcium, imported in 10 mg, 20 mg, 40 mg and 80 mg tablets, is a lipid-lowering drug included in the statin class of medications. It is an HMG-CoA reductase inhibitor used to lower lipid levels and reduce the risk of cardiovascular disease including myocardial infarction and stroke. |
| Reason: N/A |
| Ruling Date: July 16, 2024 |
N340936: The country of origin of Ultimate Terrain Vehicles (UTVs) from Vietnam
| Origin: Vietnam |
| Item: Three styles of Utility Terrain Vehicles (UTV) assembled/manufactured in Vietnam from Chinese components and raw materials. A Vietnamese plant manufactures the components of the UTV frame, ROPS, chassis, and the key suspension elements from imported steel plates and tubing, and then welds them together to build the frame, chassis, suspension, and ROPS. This requires precise stamping of the steel plate, cutting the tubing, and then welding and forming the steel to build every component of the frame. Moreover, numerous smaller parts and sub-assemblies are assembled into functioning systems (e.g. the fuel system, etc.), which are then integrated with the frame and chassis to fully manufacture the vehicle. |
| Reason: The Vietnamese operations represent a “substantial transformation” with Vietnam being the country of origin. |
| Ruling Date: July 16, 2024 |
N341004: The classification of a small wooden shelf with pegs from China
| HTS: 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: A single wall-mounted wooden shelf atop five wooden pegs affixed to the mounting board. The article measures 15.4" (L) x 3.4" (W) x 3.4" (H) and is made in China. |
| Reason: The pinewood shelf with wood pegs, by virtue of the shelf component, is more specifically provided for in chapter 94. Both the heading 4420 language and Chapter 44 Note 1(o) exclude articles of chapter 94. A reading of the Legal Note 2 and 2(a) to Chapter 94 of the HTSUS provides at 2 that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. However, at 2(a), it provides that the following items are to be classified in the above headings even if they are designed to be hung or to be fixed to the wall -- 2(a) “Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) … .” Since the Pinewood Peg Shelf is within the list of exemplars of Legal Note 2(a), the product may be classified in heading 9403, the provision for other furniture. CBP has a history of classifying single shelves and single shelves with pegs or hooks as furniture in heading 9403. |
| Ruling Date: July 16, 2024 |
N340925: The tariff classification of garments from Vietnam
| HTS: (1) 6110.30.3053, 16.5%, Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other." (2) 6114.30.3070, 14.9%, "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." |
| Item: (1) A men’s cut and sewn pullover constructed from 56% cotton, 40% polyester, and 4% elastane double-knit fabric. It features a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; an embroidered logo on the center chest; two woven pockets with vertical zippered closures on the front panel below the waist; and a rib knit bottom band. There is a woven overlay on the center hood and three woven overlay stripes extending along each shoulder and sleeve from the neckline to the cuff. (2) A unisex football pant. The garment is constructed of 92% polyamide, 8% elastane knit fabric. The pant extends to just below the knee and features a heavy-duty elastic waistband through which a drawstring is threaded, four large inside pockets where protective pads can be inserted, and tunnel elastic leg openings. The items are designed for use while playing football and will only be worn while participating in the sport. |
| Reason: N/A |
| Ruling Date: July 16, 2024 |
N341076: The tariff classification of nonalloy steel coils from Mexico
| HTS: 7210.70.6060, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width. |
| Reason: N/A |
| Ruling Date: July 16, 2024 |
N341077: The tariff classification of nonalloy steel coils from India
| HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width. |
| Reason: N/A |
| Ruling Date: July 16, 2024 |
N341081: The tariff classification of nonalloy steel coils from Brazil
| HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width. |
| Reason: N/A |
| Ruling Date: July 16, 2024 |