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:
N319657: The tariff classification of men’s woven shorts from Vietnam
| HTS: 6203.43.9030, 27.9%, "Men’s or boys’ … trousers, ... and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Men’s. |
| Item: Men’s shorts constructed from 69% polyester, 19% cotton, and 12% spandex woven poplin fabric. The garment has a brief-styled liner constructed from 92% polyester and 8% spandex jersey knit fabric, and feature an all-over print design and a tunnel elastic waistband with a contrasting fabric drawstring that ties on the outside |
| Reason: N/A |
| Ruling Date: June 3, 2021 |
N319753: The tariff classification of a 3-in-1 barbecue tool from China
| HTS: 8215.20.0000, 5.3%, "Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.” Secondary classification: 9903.88.03, 25%. |
| Item: A 3-in-1 barbecue tool, comprising a spatula and fork, each made of stainless steel with a plastic handle. The spatula and fork are separate articles but can be attached together to allow them to function as tongs. |
| Reason: The tool is a set for tariff classification purposes. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The spatula under subheading 8215.99.5000 is dutiable at 5.3 percent, which provides the highest rate when compared to the equivalent ad valorem rate of the fork. The complete tariff classification for this set will be 8215.20.0000 / 8215.99.5000. |
| Ruling Date: June 3, 2021 |
N319290: 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: other: other: valued over $12.00/pair: other: for men: other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, closed toe/closed heel, slip-on boot. It covers the ankle and measures approximately six inches tall. The external surface area of the upper is predominately polyurethane rubber/plastics that resembles suede. There is textile elastic gore on the lateral and medial sides of the boot. The rubber/plastics outer sole has some leather fibers flocked onto the external surface that is in contact with the ground. |
| Reason: The 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: June 2, 2021 |
N319360: The tariff classification of four “Water Soluble Fertilizers” from Japan
| HTS: (1): 3102.90.0100, free, "Mineral or chemical fertilizers, nitrogenous: Other, including mixtures not specified in the foregoing subheadings." (2) and (3): 3105.20.0000, free, "Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium." (4): 3104.90.0100, free, "Mineral or chemical fertilizers, potassic: Other." If (1), (2), (3) or (4) are imported in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: 3105.10.0000, free, "Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Products of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg." |
| Item: Four water-soluble fertilizers. (1) is a substance containing 98.0% or more calcium nitrate tetrahydrate; (2) and (3) are mixtures containing 50% or more potassium nitrate, 1-50% phosphoric salt, 1-50% magnesium compound, and 1-50% EDTA-Fe; and (4) is a mixture containing 1-50% potassium salt, 1-50% ammonium salt, 1-50% EDTA-Fe, 1-50% manganese sulfate, 1-50% boric acid, and 0.1-1.0% copper sulfate |
| Reason: N/A |
| Ruling Date: June 2, 2021 |
N319364: The tariff classification of mop pad holders and a telescopic pole from China
| HTS: (1) and (2): 9603.90.8050, 2.8%, "Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. (3): 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%.(4): 7616.99.5190, 2.5%, "Other articles of aluminum: other: other: other: other: other: other. Secondary classification: 9903.88.03, 25%. |
| Item: Four products, all intended to be used primarily by hotels: (1) an unassembled mop head featuring a plastic pad holder and three cleaning pads; (2) a threaded plastic pad holder that works with 4.625-inch by 10-inch cleaning pads, and will be imported on its own without any cleaning pads; (3) an unassembled mop head featuring a plastic pad holder and two cleaning pads; and (4) an aluminum extension shaft that varies in adjustable telescopic lengths from 34 inches to 51 inches, and plastic component, which helps room attendants reach high walls and other difficult-to-clean areas and attaches to tool heads with a specially designed quick connect fitment. |
| Reason: N/A |
| Ruling Date: June 2, 2021 |
N319450: The tariff classification of aluminum sunshade fins from China
| HTS: 7610.90.0080,5.7%, "Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other." Secondary classification: 9903.88.03, 25%. |
| Item: Aluminum sunshade fins made from type 6061-T6 aluminum alloy plates that are cut to specific sizes and shapes and have a thickness from 10 mm – 12 mm. The fins are put through a Computer Numerical Control (“CNC”) router to create a specific pattern of holes to filter sunlight as well as holes for the anchors and bolts used to attach the fins to the window units. |
| Reason: The sunshade fins do not make up the actual window frame but rather are an extension of the window frame. |
| Ruling Date: June 2, 2021 |
N319472: The country of origin of a suspension system
| Origin: Malaysia |
| Item: Vehicle suspension systems consisting of an elastic component (suspension spring and airbag), a damping component (shock absorber), steering gears (bearings), and joints and linkage (elastic rubber plate). The entire shock absorber is sourced and manufactured in Malaysia. Other components of the strut are either sourced from China or Malaysia, and the suspension system is assembled in Malaysia. |
| Reason: The shock absorber is essence of the entire strut assembly. The shock absorber is sourced from and assembled in Malaysia. |
| Ruling Date: June 2, 2021 |
N319574: The tariff classification of plastic child toilet seats from China
| HTS: 3922.20.0000, 6.3%, "Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics." Secondary classification: 9903.88.15, 7.5%. |
| Item: The Potty Chair consists of a portable toilet seat, composed entirely of plastic components, intended for use by children. It includes a hollow plastic base shaped like a toilet bowl onto which the user will sit. There is also a separate plastic pan that slides in and out of the base to allow for easy cleanup. Finally, there is a plastic back to provide support to the child when the Potty Chair is in use. The sole use of the Potty chair is as a portable toilet. The Real Feel Potty is composed entirely of plastic. It is designed to emulate a real toilet. It has a plastic base shaped like a toilet. There is also a separate plastic pan that will slide in and out of the base for cleaning. This toilet includes a removable plastic cover that is shaped like a toilet seat and can be used independent of the base on a regular toilet once the toddler is old enough to sit on a regular toilet. To enhance the realistic aspect of this toilet, there is also a handle that can be pulled down to make a flush sound. |
| Reason: N/A |
| Ruling Date: June 2, 2021 |
N319693: The tariff classification of Luteolin, and Genistein from China
| HTS: (1) 2932.99.6100, 6.5%, “Heterocyclic compounds with oxygen hetero-atom(s) only: Other: Other: Aromatic: Other: Products described in additional U.S. note 3 to section VI.” (2) 2932.99.7000, 6.5%, "Other aromatic heterocyclic compounds with oxygen hetero-atom(s) only." Secondary classification: 9903.88.03, 25%. |
| Item: (1) Luteolin, an antiseptic and coloring for food, and also a health care product; and (2) Genistein, which is used in the production of health care products, as well as beauty care products. Both are imported in bulk, in 25 kg containers. |
| Reason: N/A |
| Ruling Date: June 2, 2021 |
N319723: The tariff classification of wooden decor from China
| HTS: (1) and (2) 4420.10.0000, 3.2% “Statuettes and other ornaments, of wood.” (3) 4911.99.8000, free, “Other printed matter… Other: Other; Other; Other.” Secondary classification: 9903.88.15, 7.5%. (4) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: Four decor items: (1) the “Glitter Heart Table Stand,” a tabletop decoration made of die-cut medium density fiberboard (MDF), with a cut-out heart, embellished by glitter, rests atop stacked blocks of letters which spell out one of two phrases, depending on the style purchased, either “Be Mine” or “My Love.” (2) the “Valentine Truck Shaped Plaque,” a decorative wall-hanging MDF plaque that is die-cut to depict the shape of a pickup truck with its truck bed filled with heart, printed on the side of the truck withthe words “Loads of Love.” (3) the “Valentine Tabletop Long Sign,” a rectangular MDF sign featuring a phrase that is color printed on the face of the MDF plaque; and (4) the “Easter Long Stand,” a vertically oriented free-standing sign made of MDF. Printed down its face is the word “Welcome” in colorful letters with the letter “O” represented by a decorated Easter egg. |
| Reason: (1) The item is a composite good made up of various materials, MDF and glitter, but it is the wooden element that imparts the essential character. (2) The item is not classifiable as printed matter because the MDF is acting as more than just a base for the printing. Rather, it is the cut-out shape of the truck and hearts that confer the essential character of this decoration. The printing merely further embellishes the MDF truck. (3) No other pictures or designs accompany the wording. It is the printed phrase that confers the essential character of each sign, with the simple rectangular MDF plaque simply acting as the base, or medium, onto which the words are printed. (4) Decorated eggs are a motif accepted by CBP as a festive holiday motif associated with Easter. Display of this sign at other times of year would be aberrant. |
| Ruling Date: June 2, 2021 |