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:
N319550: The tariff classification of three flocked bows from China.
| HTS: 3926.40.0010, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Bows and similar products for decorative purposes including gift-packaging and the like.” |
| Item: Red flocked Christmas bows, made from polyethylene and polyester and flocked to provide the appearance of velvet. |
| Reason: The bows are not made of a fabric that falls within the scope of section XI, and they would be considered articles of plastic classifiable within heading 3926. |
| Ruling Date: May 27, 2021 |
N319701: The tariff classification of a wall mount bracket from China
| HTS: 8302.50.0000, free, "Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal." Secondary classification: 9903.88.03, 25%. |
| Item: A mounting bracket assembly made primarily of aluminum and used to mount a monitor swivel arm to a wall or vertical surface. |
| Reason: N/A |
| Ruling Date: May 27, 2021 |
N319291: The tariff classification of children’s neck pillow and throw sets from China
| HTS: 9404.90.2000 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: Other: Pillows, cushions and similar furnishings: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Children’s neck pillow and throw sets. The sets consist of an animal-themed U-shaped neck pillow and a solid-color throw blanket. The pillows are made of a 100% polyester fiberfill core encased in a velour fabric outer covering (94% polyester/6% spandex) and they measure approximately 13" x 12" x 3". The throw blankets are made of a 100% polyester pile fabric, have hemmed edges, and measure 36" x 60". |
| Reason: The competing subheadings are 6301.40 (blankets) vs. 9404.90 (pillows). The blankets cost more than the neck pillows. However, based on the articles’ visual appeal and packaging, it is the animal-themed neck pillows that are prominently displayed and provide the visual appeal to the articles, rather than the solid-color blankets. Neither the animal-themed neck pillows, nor the blankets convey the essential character to these children’s neck pillow and throw sets. By application of GRI 3(c), the children’s neck pillow and throw sets will be classified in the provision that occurs last in numerical order. |
| Ruling Date: May 26, 2021 |
N319316: The tariff classification of a plastic topper from China
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A “Money Pull Topper," consisting of a translucent plastic box, clear plastic bags, and a decorative plastic cake topper. The provided topper examples read, “Happy Birthday” and “I did it!”, with different variations of each. Money will be inserted into the bags, rolled up, and placed into the box. The topper attaches to the bags and will allow the money to be pulled out through the lid of the box. The box will be placed inside a cake, hidden with icing, and is intended to create a surprise when the topper is lifted. |
| Reason: This product would not be classified in heading 3924, because it does not belong to a class of product principally used in the home and is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924. Further, as this product consists of multiple components, we hold the opinion it is the plastic box which would impart the essential character. |
| Ruling Date: May 26, 2021 |
N319421: The tariff classification of the “Wacky Packages” and a miniature Uno game from China
| HTS: (1) 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.” (2) 9504.90.9080, free, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: (1) A package of 5 miniature plastic toy representations of common food or household items such as cereal, dog food, toothpaste, soap, cookies etc. The product is sold in a variety of combinations and can be collected to form a complete set. Included in each retail box is one sticker, lithographically printed on paper and less than .51mm in thickness. The “Wacky Packages” item is principally designed for the amusement of children 8 years of age and older. (2) A miniature Uno game, whereby players using colored cards that have various assigned points, compete to be the first to total 500 points. The miniature Uno game is principally designed for the amusement of children 6 years of age and older. |
| Reason: (1) The overall combination possesses the essential character of toys of heading 9503. The child will use the sticker in conjunction with the “Wacky Packages”. The sticker adds to the amusement of the toys with which they are packaged. (2) N/A |
| Ruling Date: May 26, 2021 |
N319439: The tariff classification of an electrothermic baby bottle from China
| HTS: 8516.79.0000, 2.7%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Other electrothermic appliances: Other.” |
| Item: A baby bottle that uses a dual heating system to keep the milk inside of it at a desired pre-set temperature. The product consists of a puck, a dome, a bottle, and a wall adapter. The bottle has a small resistive heater and is designed to maintain the milk’s temperature. The bottle is made primarily of plastic and stainless steel. The lower part of the bottle has a battery compartment, and the bottle is equipped with Bluetooth wireless personal area network technology that allows the user to communicate with the bottle via a cellphone app. The app allows the user to remotely change the temperature, create presets, and choose notification preferences. |
| Reason: The secondary ingredient serves a purpose in the finished product, and is not added solely for the purposes of safety or transport. As per Note 1(e) of Chapter 29 of the Harmonized Tariff Schedule of the United States (HTSUS), Ebecryl 605 is precluded from classification in Subheading 2916.12.10. |
| Ruling Date: May 26, 2021 |
N319474: The tariff classification of a self-winding wrist watch with a leather strap from Switzerland
| HTs: (1) Wrist watch: 9101.21.50, free, "Wrist watches, pocket watches and other watches, including stop watches; with case of precious metal or of metal clad with precious metal: other wrist watches, whether or not incorporating a stop watch facility; with automatic winding; having over 17 jewels in the movement; other." (2) Leather strap: 9101.21.30, 3.1%, "Straps, bands or bracelets entered with watches of subheading 9101.21.50 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the forgoing whether or not attached to such watches at the time of entry; other." |
| Item: A wrist watch with a self-winding movement that contains 39 jewels, a leather strap and a white gold case. |
| Reason: N/A |
| Ruling Date: May 26, 2021 |
N319603: The country of origin of a USB hub. Correction to Ruling Number N319100
| 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. Item number corrected in NY N319100. |
| Ruling Date: May 26, 2021 |
N319653: The tariff classification of a calendar from China
| HTS: 4910.00.6000, free, “Calendars of any kind, printed, including calendar blocks: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A calendar made of medium density fiberboard (MDF) and shaped like the silhouette of a pig as seen from the side. On the pig’s side is a shallow, framed space designed to hold wooden blocks that have silk-screen printed numbers and names of months to display the current day’s date. The blocks can be easily removed and replaced to change the date. |
| Reason: N/A |
| Ruling Date: May 26, 2021 |
N319655: The tariff classification of monogrammed wall decor from China
| HTS: 4911.99.8000, free, “Other printed matter.” |
| Item: A monogrammed wall decor, in the form of flat pieces of wood that have been cut into the shape of flowers. In the center of each flower is a silk screen printed letter of the alphabet. Attached to the top is a loop of hemp rope for hanging, for example, on a child’s bedroom door. |
| Reason: The letter printed on each flower determines the essential nature and use of the décor, since the buyer is likely to purchase the letter corresponding to their initial and use the décor to personalize a door, room, school locker or the like. Therefore, the items are classifiable as printed articles of chapter 49. |
| Ruling Date: May 26, 2021 |