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:
N319343: The tariff classification of reading pens from China
| HTS: 8543.70.9301, free, “Electrical machines and apparatus, having individual functions, not specified elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Portable interactive electronic education devices primarily designed for children.” |
| Item: A handheld electronic device in the shape of a pen that is programmed to internally store the audio files of various children’s books. The pen is designed in such a way that when the child touches the cover of a pen to a programmed book and then touches the pen to the individual pages, the content is read aloud through the speakers within the pen. The subject pen does not include ink and does not have the ability to write. |
| 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 18, 2021 |
N319390: The tariff classification of a Christmas decoration 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: An assortment of three Santa figures, each in a different yoga position. The figures each measure approximately 2 x 1.5 x 3 inches and are made from polyresin and synthetic sand. Each are sold separately and are advertised and marketed exclusively as decorations for Christmas. |
| Reason: N/A |
| Ruling Date: May 18, 2021 |
N318968: The tariff classification of a sauce preparation from Belgium
| HTS: 2103.90.9091, 6.4%, "Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard … other … other … other. " |
| Item: A frozen butter sauce preparation in the form of an oval to round drop shape. The product is composed of water, butter, modified corn starch, sugar, salt, xanthan gum, nutmeg and caramel e150c. The product will be packed in 10kg poly- lined cartons containing a cardboard box with a plastic liner that is filled with 8-gram frozen portions. Upon importation into the United States, the product will be sold to foodservice distributors as a component in a frozen vegetable blend. |
| 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 17, 2021 |
N319017: The tariff classification of a beaded fac[e] mask strap from China
| HTS: 7117.90.9000, 11%, “Imitation Jewelry: Other: Other: Other: Other.” Secondary classification; 9903.88.15, 7.5%. |
| Item: A beaded face mask strap of metal and glass beads. It is a composite good of glass and base metal. |
| Reason: The glass beads stones clearly provide the primary visual appeal. Accordingly, the glass beads impart the essential character. |
| Ruling Date: May 17, 2021 |
N319091: Classification of a Transportle made in China
| HTS: 9404.21.0095, 3%, "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: Other." Secondary classification: 9903.88.03, 25%. |
| Item: A holding and positioning device for stabilizing a baby in an incubator during transport to a neonatal intensive care unit. It is composed of an outer Docking Station and an inner Woomba Pod. The outer Docking Station is composed of foam on a corrugated plastic base encased in a polyurethane-coated woven polyester cover. The inner Womba Pod is made of an aerated polyurethane foam pad with a small depression for the head on a corrugated plastic support zipped into a woven fabric cover, and it includes fastening straps, anchor straps and webbing loops, all of which are affixed with Velcro. |
| Reason: The Transportle is not used in a professional practice to make a diagnosis, prevent or treat an illness, or perform surgery. Therefore, for classification purposes, it would not be considered a medical instrument of heading 9018. Although the Transportle can be considered a type of cushion or pillow, it most accurately meets the definition of a mattress. It supports the entirety of a reclining baby and not merely the head or another portion of a baby’s body and it is large in relation to a baby, extending well beyond the head and body on all sides. Additionally, whereas pillows and cushions usually have a simple construction with uniform fill, mattresses are usually characterized by their more complex construction and fill. |
| Ruling Date: May 17, 2021 |
N319092: Classification of a Womba Pod made in China
| HTS: 9404.21.0095, 3%, "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: Other." Secondary classification: 9903.88.03, 25%. |
| Item: A holding and positioning device for stabilizing a baby during transport between neonatal intensive care units. The Womba Pod is made of an aerated polyurethane foam pad with a small depression for the head on a corrugated plastic support |
| Reason: Reason: The Womba Pad is not used in a professional practice to make a diagnosis, prevent or treat an illness, or perform surgery. Therefore, for classification purposes, it would not be considered a medical instrument of heading 9018. Although the Womba Pad can be considered a type of cushion or pillow, it most accurately meets the definition of a mattress. It supports the entirety of a reclining baby and not merely the head or another portion of a baby’s body and it is large in relation to a baby, extending well beyond the head and body on all sides. Additionally, whereas pillows and cushions usually have a simple construction with uniform fill, mattresses are usually characterized by their more complex construction and fill. |
| Ruling Date: May 17, 2021 |
N319182: The tariff classification of footwear from China and Bangladesh
| HTS: (1) 6403.99.6075, 8.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other." (2) 6404.19.9060, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: others: valued over $12.00/pair: for women." Secondary classification: 9903.88.15, 7.5%. |
| Item: (1) A closed toe/closed heel man’s shoe that does not cover the ankle, made in Bangladesh; (2) a closed-toe/closed-heel, below-the-ankle women’s shoe made in China. |
| Reason: N/A |
| Ruling Date: May 17, 2021 |
N319207: The tariff classification of a hand brace from China
| HTS: 9021.10.0090, free, "Orthopedic appliances …: Orthopedic or fracture appliances, and parts and accessories thereof: Other.” |
| Item: A hand brace (orthosis) which is used to stabilize and restrict movement of the wrist. The brace includes a central stabilization band and removable, curved aluminum splints on the inner and outer hand. The hand brace is made of polyester fabric, plastic reinforcements, aluminum splints, and EVA foam padding. |
| Reason: N/A |
| Ruling Date: May 17, 2021 |
N319272: The tariff classification of a Christmas ornament from India
| HTS: 9505.10.1000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A battery powered, glass Santa figurine identified as item number 28963601. The tabletop figurine is painted to resemble green or silver mercury glass. When powered on by the slide switch on the bottom, the LED bulb inside enhances the item with a soft glow. The glass ornament will be marketed and sold exclusively as a Christmas ornament. |
| Reason: N/A |
| Ruling Date: May 17, 2021 |
N319365: The tariff classification of three women’s garments from Peru; Correction to Ruling number N318819
| 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." 6104.42.0010, 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: Correction to the tariff schedule number for the women's sleeveless dress listed in ruling NY N318819. |
| Ruling Date: May 13, 2021 |