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:
N319126: The tariff classification of a front panel from China
| HTS: 9019.20.0000, free, which provides for “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” Secondary classification: 9817.00.96, free, "Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article." |
| Item: A front panel for the Trilogy Evo ventilator. It is a hard plastic panel curved at the top and bottom and is composed primarily of polycarbonate with an over-molded silicone seal. The panel has cutouts for the Trilogy Evo screen and for the cables of the alarm button and power button. The Trilogy Evo ventilator provides invasive and non-invasive, positive pressure ventilation to adult, pediatric, and infant patients, who suffer with chronic respiratory insufficiency and chronic respiratory failure. |
| Reason: The front panel will fit only on the Trilogy EVO device. The panel has cutouts for the Trilogy Evo screen and for the cables of the alarm button and power button. |
| Ruling Date: May 11, 2021 |
N319246: The tariff classification of a solenoid bobbin from China
| HTS: 8547.20.0000, free, “Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example threaded sockets) incorporated during molding solely for the purpose of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lines with insulating material: Insulating fittings of plastic.” Secondary classification: 9903.88.03, 25%. |
| Item: A bobbin for use as a component of a linear actuating solenoid. The subject device is constructed of liquid crystal polymer in a cylindrical shape with flanges on each end. The device is made completely of an insulating material with high dielectric strength. The bobbin is used as a specially made fixture around which a copper wire is wound. The copper wire is meant to carry the electromagnetic current within the solenoid. |
| Reason: N/A |
| Ruling Date: May 11, 2021 |
N319289: The tariff classification of books and toys from China
| HTS: Christmas book: 4901.99.0070, free, “Printed books…Other…hardbound books.” Secondary classification: 9903.88.15, 7.5%. Plush elf toy: 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: A Christmas book and plush toy elf packaged together in a retail box. The packaging explains that the items are for children ages 3 and up. |
| Reason: The items are packaged together but are not a set because they do not consist of products or articles put together to meet a particular need or carry out a specific activity. |
| Ruling Date: May 10, 2021 |
N319067: The tariff classification of “Easy and Fun Pottery Wheel” kit from China
| HTS: 3407.00.2000, free, "Modeling pastes, including those put up for children’s amusement." |
| Item: A retail-ready kit consisting of six paint pods, one paint brush, one bag of synthetic clay (14.1 ounce), one cutter tool and string, and a battery-operated pottery wheel base. When all components are used together, the created clay pottery will be painted and displayed. This item is intended for children’s amusement and is labeled age 8+. |
| Reason: The essential character of the set is imparted by the synthetic clay. |
| Ruling Date: May 7, 2021 |
N319100: The country of origin of a USB hub
| Origin: Vietnam |
| Item: A housing having three USB Type A sockets on its face, a USB Type A socket on one end and an insulated electrical cable with USB Type C connector affixed on the other end. The subject USB hub is intended to simultaneously interconnect multiple electronic devices to a host personal computer via the USB Type C connector. A printed circuit board assembly (PCBA) is mounted inside the aluminum alloy housing, socket connectors, and the cable assembly. The PCBA, which functions to control the interconnection between the host and the connected devices, is manufactured in Vietnam from components sourced from China. The housing and electrical connectors are also sourced from China, while the electrical cable is sourced from Vietnam. The production of the USB Hub in Vietnam as consisting of a surface mount wave soldering process where integrated circuits, resistors, capacitors, and electrical connectors are mounted onto a bare printed circuit board to produce the PCBA. Next, the PCBA is placed into the housing, inspected, tested, and packaged for export to the United States. |
| Reason: The PCBA provides for the essence of the USB hub because it is the article within the assembly that performs the control/connection functionality to the attached electronic devices via the USB sockets. The assembly of the PCBA in Vietnam by soldering the electronic components, such as resistors, capacitors, the integrated circuits, onto the bare printed circuit board results in a substantial transformation of the individual components to produce a PCBA of Vietnamese origin. |
| Ruling Date: May 7, 2021 |
N319008: The tariff classification of a plastic lid from China
| HTS: 3923.50.0000, 5.3%, "Stoppers, lids, caps, and other closures, of plastics." Secondary classification: 9903.88.03, 25%. |
| Item: A plastic fermentation lid intended for use on wide-mouth jars to aid in the fermentation of vegetables or fruits. The lid provides a seal to prevent outside oxygen from entering the jar and contaminating the food, while allowing the user to release the gases produced by fermentation. It also has the capability to allow for the attachment of an optional vacuum pump which is sold separately from the lid. |
| Reason: N/A |
| Ruling Date: May 7, 2021 |
N319003: The tariff classification of Ixtle Fiber Scrubber from Mexico
| HTS: 1404.90.3000, free, “Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles: Istle." |
| Item: A household scrubber composed of 100 percent natural ixtle fibers, also known as istle fiber or Tampico fiber. The fiber is derived from the Agave lechugilla plant. The product is made by manually winding the fibers to create a loosely bundled circular form. There are no other added materials, such as glue, to aid in holding the shape in place. |
| Reason: The ixtle scrubber, formed of loosely bundled ixtle fibers, does not meet the definition of assembled, made up articles, such as baskets and wickerwork, intended for inclusion in heading 4602. Subheading 1404.90.3000 is an eo nomine provision as it specifically names a covered article. |
| Ruling Date: May 7, 2021 |
N319147: The tariff classification of a Stair Tread Template from China
| HTS: 9017.20.8080, 4.6%, “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A stair tread template used by a carpenter to measure stair treads while creating templates. The device enables the carpenter to perfectly duplicate the width of the stair tread so the newly cut tread will fit perfectly. The stair tread template consists of two identical parts made of 16 gauge powder-coated steel. |
| Reason: N/A |
| Ruling Date: May 7, 2021 |
N317002: The tariff classification of carboxymethyl cellulose tow from the United Kingdom
| HTS: 5504.90.0000, 4.3%, "Artificial staple fibers, not carded, combed or otherwise processed for spinning: Other.” |
| Item: A 100 percent CMC tow. The tow is produced from staple fibers with random lengths of 1 to 3 meters. The tow is packaged in a 7 pound bag and shipped to the United States. The tow is intended to produce wound care fabric dressings. |
| Reason: The tow is not classifiable as wound dressings of heading 3005 because it is not a finished product put up for retail sale. |
| Ruling Date: May 6, 2021 |
N318819: The tariff classification of three women’s garments from Peru
| HTS: 6110.20.2079, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other." 6104.41.0010, 11.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of cotton: Women’s." 6109.10.0070, 16.5%, “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other." |
| Item: A women’s sleeveless pullover, a women’s sleeveless dress and a women’s upper body garment similar to a tank top, all constructed from 100 percent organic pima cotton knit fabric. |
| Reason: N/A |
| Ruling Date: May 6, 2021 |