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:
N319194: The tariff classification of arm harnesses from United Kingdom
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” 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: Other.” |
| Item: the “Metro Ramble Tag,” a contactless guidance aid designed to be worn on the upper arm of a guide to assist a disabled or blind person when walking. The arm harness is composed of two layers: an outer layer of 100 percent polyester dyed woven fabric coated with polyurethane; and an inner layer of non-slip rubber consisting of polyvinyl chloride, soybean oil, palm oil, and plasticizer-acetyltrivtylcitrate filler. The edges of the harness are finished with a black 100 percent polyester knitted binding. The harness attaches around the arm with two hook-and-loop fasteners on each end. |
| Reason: The term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Both items are to be worn by a guide while walking with a disabled or blind person who holds onto the handle. |
| Ruling Date: May 28, 2021 |
N319212: The classification of a case from China
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." 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: Other.” |
| Item: A case constructed with an outer surface textile material which is man-made. The case is specially shaped and designed to provide storage, protection, portability, and organization to the SimplyGo Mini Oxygen Concentrator, which is used for breathing impaired persons. |
| Reason: The case specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. |
| Ruling Date: May 28, 2021 |
N319247: The tariff classification of motor vehicle headlamps from Mexico
| HTS: Headlamps: 8512.20.2040, free, “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Other lighting or visual signaling equipment: For the vehicles…”. Auxiliary headlamp: 9002.90.9500, free “Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked; parts and accessories thereof: Other: Other: Other.” |
| Item: Two different models of headlamps and one dummy auxiliary headlamp. The auxiliary headlamp's main function is to increase awareness for vehicle driving. There is no light source, and it does not function as a headlamp. |
| Reason: The Auxiliary Headlamp (Dummy) is not equipped with any light source, nor is it designed to accept one, therefore it cannot be classified as either an electrical lighting or signaling device. |
| Ruling Date: May 28, 2021 |
N319267: The tariff classification of footwear from China
| HTS: 6402.99.9005, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: tennis shoes, basketball shoes, gym shoes, and the like." Secondary classification: 9903.88.15, 7.5%. |
| Item: A men’s, closed toe/closed heel, lace-up, athletic shoe. It does not cover the ankle. The external surface area of the upper is 100 percent polyurethane material. The rubber/plastics outer sole has a foxing-like band. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. |
| Reason: The leather flocking on the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. |
| Ruling Date: May 28, 2021 |
N319338: The tariff classification of cloth tape from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A cloth adhesive tape that is intended to be used for medical and general purposes. The adhesive tape is composed of 100 percent polyester woven fabric coated on one side with a synthetic rubber-based adhesive. The roll of tape measures 1 inch in width by 10 yards in length and features pinked side edges. |
| Reason: The pinked edges along the sides of the tape meet the definition of “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). |
| Ruling Date: May 28, 2021 |
N319417: The tariff classification and country of origin of a women’s jacket; 19 CFR 102.21(c)(4)
| HTS: Jacket: 6202.92.9061, 8.9%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Other: Women’s." Vest: 6110.30.3035, 32%, "Sweaters, pullovers sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’." |
| Origin: Macau |
| Item: A women’s two-piece garment consisting of an outer woven denim jacket and an inner knit vest. The vest can be snapped to fabric loops located in the jacket at the neck and side seams just under the armholes. The vest and jacket can be worn together or separately. |
| Reason: Although the garments consist of two or more component parts, they are not wholly assembled in a single country, territory, or insular possession. Accordingly, as the terms of the tariff shift are not met. For the jacket, the joining of multiple components with flat felled seams to form the completed front and back panels; attaching the yokes to the front and back panels; forming the welt pockets and inserting zippers; forming and assembling chest flap pockets; sewing the shoulder, sleeves, and side seams; and attaching the collar and waistband, all of which take place in Macau, are the most important assembly operations. For the vest, the sewing of the back panels, shoulder seams, and the side seams; and attaching the hood and the waist band, all of which also take place in Macau, are the most important assembly operations. |
| Ruling Date: May 28, 2021 |
N319721: The tariff classification of a decorative wooden sign from China
| HTS: 4420.10.0000, 3.2%, “Statuettes and other ornaments, of wood." |
| Item: A decorative sign made of medium density fiberboard (MDF) that is intended to hang on a wall. The MDF has been die-cut into the shape of the letters “XO” resting atop another “XO” to represent hugs and kisses. The sign is red with plastic sequins adhered to the face of two of the letters. A length of twine is attached to the top to allow for hanging. |
| Reason: The signs are not printed, except for their solid red color, which does not make up the essential character of the item. In fact, the Explanatory Notes to the HTSUS for chapter 49 exclude mere “Colorartion or decorative or repetitive design printing” from chapter 49. |
| Ruling Date: June 1, 2021 |
N319732: The tariff classification of "Preventhelia® Peptide Solution" from Spain
| HTS: 2933.29.9000, 6.5%, "Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: Other: Other: Other: Other." |
| Item: A proprietary peptide structure in a solution consisting of water, with a small amount of a preservative. |
| Reason: The mixture is a separate organic chemical compound of Chapter 29. |
| Ruling Date: June 1, 2021. |
N319253: The tariff classification of trail mixes from Slovenia
| Item: (1) 2008.19.8500, 22.4%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included ... nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together ... other, including mixtures ... other, including mixtures ... mixtures." (2) 2008.93.0000, 4.5%, "Fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures other than those of subheading 2008.19 … cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)." (3), (4) and (5): 2008.19.9090, 17.9%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved … nuts, peanuts (ground-nuts) and other seeds … other … other …other … other." |
| Item: Five types of trail mix for human consumption: (1) “Black Pepper Mix,” (2) “Crunchy Mix,” (3) “Crispy and Salty Mix,” (4) “Marathon Mix” and (5) “Crunch Mix.” |
| Reason: There is no one item in heading 2008 that imparts the essential character by bulk, quantity, weight or value. Therefore, each is product classified in the subheading occurring last in the tariff schedule. |
| Ruling Date: May 28, 2021 |
N319270: The tariff classification of footwear from China
| HTS: 6402.91.9035, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A m3n’s, closed toe/closed heel, slip-on boot that covers the ankle. The external surface area of the upper is made up of polyurethane rubber/plastics and textile gore. The boot measures approximately seven inches tall and is said to have a foxing-like band. The rubber/plastics outer sole has leather fibers flocked onto the external surface in contact with the ground. |
| Reason: The applied outer sole flocking is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. |
| Ruling Date: May 28, 2021 |