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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:

N318673: The tariff classification of footwear from Vietnam, Indonesia and Cambodia

6404.11.9050, 20%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other."
Item: A women’s, closed toe/closed heel, below-the-ankle sneaker. The footwear has an athletic appearance, features leather edging, a leather heel counter, and a cushioned insole. The external surface area of the upper consists predominantly of textile materials. The footwear has a lace threaded through four gold tone eyelets on each side of the tongue that is used as a closure. The flexible rubber/plastics outer sole has a foxing band securing the upper to the outer sole.
Reason: Although the sneaker does not possess all the characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such.
Ruling Date: April 28, 2021

N318659: The tariff classification of threaded expansion anchors from China

HTS: Stainless steel: 7318.15.2091, free, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Bolts and bolts and their nuts or washers entered or exported in the same shipment: Having shanks or threads with a diameter of 6 mm or more: Other: Other: Of stainless steel." Secondary classification: 9903.88.03, 25%. Carbon steel: 7318.15.2095, free, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Bolts and bolts and their nuts or washers entered or exported in the same shipment: Having shanks or threads with a diameter of 6 mm or more: Other: Other: Other." Secondary classification: 9903.88.03, 25%.
Item: A wedge anchor providing an anchoring, fastening, and strengthening point in concrete and masonry, imported with a completely assembled threaded bolt, flat washer, and nut. The anchor is available in a wide range of diameters and lengths, but all are greater than 6 mm in diameter. The anchor is available in either carbon steel or stainless steel
Reason: N/A
Ruling Date: April 28, 2021

N318637: The tariff classification of used silver sputtering targets and shavings from Taiwan

HTS: 7115.90.4000, 3%, “Other articles of precious metal or of metal clad with precious metal: Other, Other: Of silver, including metal clad with silver."
Item: Used sputtering targets utilized in sputtering machines that manufacture optical discs. They are made of 90-98% silver, 0-5% copper, and 0-5% zinc.
Reason: The items are used and inoperable targets and shavings. As they are not capable of being used within a PVD in their current condition, classification under subheading 8543.90 is not appropriate.
Ruling Date: April 28, 2021

N319006: The tariff classification of “Tipaque Black SG-101” and “Tipaque Black SG-103” from Japan

HTS: Tipaque Black SG-101: 2825.90.9000, 3.7%, "Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Other: Other." Tipaque Black SG-103: 3206.49.6050, 3.1%, "Other coloring matter; preparations as specified in note 3 to this chapter, other than those of 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Other coloring matter and other preparations: Other: Other: Other."
Item: Two black pigments. “Tipaque Black SG-101” is calcium manganese titanium oxide (CAS # 153728-36-0), also known as pigment black 36 on the colour index. “Tipaque Black SG-103” is calcium manganese titanium oxide (CAS # 153728-36-0) with aluminum oxide (CAS # 1344-28-1).
Reason: For tariff classification purposes, Tipaque Back SG-101 is an oxide compound, and Tipaque Black SG-103 is a colorant preparation.
Ruling Date: April 29, 2021

N318853: The tariff classification of steel greening pins from China

HTS: 7319.40.5050, free, “Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: Safety pins and other pins: Other: Other.” Secondary classification: 9903.88.15, 7.5%.
Item: Greening Pins made of 100% steel. The pins are nearly in a U shape with an asymmetrical curve at end. They each measure 1.75" long x .5" wide. The pins are used in floral arrangements or other craft projects where one needs to attach leaves or moss to either floral foam or styrofoam bases.
Reason: N/A
Ruling Date: April 29, 2021

N318851: The tariff classification of a “Tyvek Spool” from China

HTS: 3824.99.9297, 5%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other." Secondary classification: 9903.88.03, 25%.
Item: A spool of Tyvek Paks, which acts as a desiccant
Reason: N/A
Ruling Date: April 29, 2021

N318784: The tariff classification of a rubber sealing collar and plastic segments from Germany and stainless steel clamping bands from China

HTS: EPDM rubber sealing collar: 4016.93.5050, 2.5%, "Other articles of vulcanized rubber other than hard rubber: other: gaskets, washers and other seals: other: other." Plastic segments: 3926.90.9985, H5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other." Stainless steel clamping bands: 7326.90.8688, 2.9%, "Other articles of iron or steel, other…other." Secondary classification: 9903.88.03, 25%.
Item: A sealing collar is composed of vulcanized ethylene propylene diene monomer (EPDM) rubber, injection molded in Germany and used as the primary sealing component in a universal pipe coupling. The sealing collar provides a watertight environment for a sewer pipe repair. The plastic segments are components used in the assembly of the universal pipe coupling. It is manufactured from injection-molded plastic in Germany. These segments are joined around the coupling and fit in between the rubber gasket/seal and the metal clamping bands. They are intended to add stiffness, shape, and stability to the seal. The clamping bands from China are made of stainless steel by various manufacturing processes.
Reason: N/A
Ruling Date: April 29, 2021

N318689: The tariff classification of String Lights from China

HTS: 9405.40.8410, 3.9%, “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” The general rate of duty will be 3.9 percent ad valorem." Secondary classification: 9903.88.03, 25%.
Item: Lighting strings connected together and measure approximately 9.8 by 9.8 feet. The light strings contain 306 cool white LED lamps along electrical wires. The lights operate in eight different modes. The Curtain Lights can be used indoors or outdoors as a wall and window decoration (e.g., draped behind the curtain), party, wedding backdrop, patio, etc.
Reason: Light strings, or lighting sets, are also known as electric garlands. An electric garland was defined in HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” Electric lighting sets are specifically provided for in heading 9405.
Ruling Date: April 29, 2021