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:
N319765: Classification of a Simmons Siesta Gel Foam Rollup Lounger 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 light-weight cellular mattress covered in a polyester stretch-knit machine-washable quilted cover. When not in use, it can be rolled up for easy transport or storage. |
| Reason: The Simmons Siesta Gel Foam Rollup Lounger has the physical characteristics of a mattress. Both sizes are only slightly smaller than a typical cot or small single mattress, and they are less common and less standard than typical U.S. twin, full, queen or king size mattresses. The physical characteristics and descriptive literature support the Simmons Siesta Gel Foam Rollup Lounger’s primary function as an easily portable and storable mattress rather than a mattress topper. Additionally, the subject article is not an exercise mat, which is typically made of exposed foam or a camp pad, which is typically covered in vinyl sheeting, vinyl fabric or another non-quilted fabric for cleanliness. |
| Ruling Date: June 16, 2021 |
N319837: The tariff classification of a metal decorative lamp from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other." |
| Item: A lamp made of sheet metal formed into a cylindrical shape with a wire metal handle at the top. The sheet metal body has flower-shaped cutouts and is adorned with metal flowers and butterflies. Inside the lamp is a solar powered light-emitting diode (LED) light string which, when turned on, provides decorative illumination through the flower-shaped cutouts enhancing the decorative appeal. The lamp is made of 80 percent iron and 20 percent solar powered LED lights. |
| Reason: N/A |
| Ruling Date: June 16, 2021 |
N319848: The tariff classification of a steel link made in China
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other…other." Secondary classification: 9903.88.03, 25%. |
| Item: A link/ring lock used as a safety feature in the manufacturing of tables. The link is made of mild steel which is plated with zinc. When the table leg is deployed in the normal operating position gravity will cause the lock ring to slide down the brace body and stops when it slides over the brace arms and in a sense locking them together. The lock ring is used as a safety feature by providing a secondary locking mechanism in case the table leg is bumped out of the normal use position. The lock ring slides over both the brace arm and brace bodies preventing the table leg from folding up unintentionally when in the normal operating position. |
| Reason: N/A |
| Ruling Date: June 16, 2021 |
N319897: The tariff classification of a variable frequency drive from China
| HTS: 8504.40.4000, free, “Static converters: Speed drive controllers for electric motors.” Secondary classification: 9903.88.01, 25%. |
| Item: A variable frequency drive (VFD), which is a printed circuit board assembly (PCBA) that controls the speed and torque of an electric motor. The PCBA incorporates various electrical control and rectifying apparatus, where the VFD is intended to be used in an outdoor cooling system to control the speed of the cooling fan and communicate with the supervisory thermostat controller. |
| Reason: N/A |
| Ruling Date: June 16, 2021 |
N319922: The tariff classification of plastic base components from China
| HTS: 8473.29.0000, free, “Parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8470: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: Plastic base components for use with a point of sale (POS) terminal, which are identified as the Upper and the Drawer, Part #1002. Both components are made from molded plastic and fit together to form the base for the POS machine. The subject plastic components are specifically molded to accommodate the POS machine and have cutouts and fitting points to facilitate the mounting of the machine, pass through electrical cables, etc. |
| Reason: N/A |
| Ruling Date: June 16, 2021 |
N319931: The country of origin of a power supply
| Origin: Vietnam |
| Item: A power supply consisting of a steel enclosure containing a printed circuit board assembly (PCBA), a fan, connectors, and multiple output wire harnesses for connecting to various components within an automatic data processing (ADP) machine. The power supply is assembled in Vietnam by soldering components of various origins, such as resistors, capacitors, integrated circuits, fuses, diodes, etc., onto a bare PCB. Once the board is completed and function tested, the PCBA, which functions to convert the AC input voltage to multiple DC outputs for use within the ADP machine, is mounted inside an enclosure, a fan is installed, various wiring and connectors are attached, the power supply is tested, and the finished product is packaged for export to the United States. |
| Reason: The assembly of the PCBA by surface mounting and through hole insertion of integrated circuits, transistors, resistors, transformers, capacitors, etc. onto a bare PCB and the final assembly operations result in a substantial transformation of the individual components into a new and different article of commerce with a new name, character, and use. |
| Ruling Date: June 16, 2021 |
N319564: The tariff classification of frozen food products from Ecuador
| HTS: (1) and (2): 2008.99.9190, 6%, "Other edible parts of plants, otherwise prepared or preserved ... other ... other." (3): 2008.99.6500, 7.9%, "Edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…cassava (manioc)." |
| Item: Three frozen food products. (1) The first product, “pre fried frozen sweet plantain slices,” contains sweet plantains and palm vegetable oil. The product is prepared by selecting ripe plantains which are peeled, sliced, fried, cooled and frozen. (2) The second product, “pre fried frozen tostones green plantain,” contains green plantains and palm vegetable oil. The product consists of a selection of green plantains that have been prepared by being peeled, chopped, fried, shaped, decorated, cooled and frozen. (3) The third product, “frozen yuca fries,” contains yucca (Manihot esculenta), wheat starch, margarine, wheat flour and salt. The product has been prepared by cooking cassava dough at temperatures of 70 to 80 degrees Celsius for approximately 15 to 20 minutes, subsequent to mixing, extruding and freezing. |
| Reason: Although bananas and plantains have a similar appearance, for tariff classification purposes under the HTSUS, they are considered different fruits and classified differently. |
| Ruling Date: June 15, 2021 |
N319597: The tariff classification of women’s pullover garments from China
| HTS: (1) If passes water resistance test: 6202.93.4800, 7.1%, "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 man-made fibers: Other: Other: Other: Other: Water resistant." Secondary classification: 9903.88.15, 7.5%. If it does not pass the water resistance test: 6202.93.5511,27.7%, "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 man-made fibers: Other: Other: Other: Other: Other: Women’s." Secondary classification: 9903.88.15, 7.5%. (2) 6210.50.5520, 7.1%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles." Secondary classification: 9903.88.15, 7.5%. |
| Item: (1) A women’s hip-length pullover constructed from 100% polyester woven fabric coated with polyurethane. The coating is not visible as the term is defined in Note 2 to Chapter 59. The partially mesh-lined garment features a half-zip opening that extends to the base of a scuba-type hood. A drawstring is inserted through a casing along the edge of the hood for making adjustments around the face. The garment also includes long hemmed sleeves, a front zippered pocket, a back vent, and a hemmed bottom. (2) A women’s pullover constructed from a 100% polyester woven fabric stitched to a 100% polyester knit Sherpa fabric in an on-point box pattern. The woven fabric is visibly coated with polyurethane on the inside surface. A lightweight nonwoven fabric is inserted between the two layers to prevent shifting when they are stitched together. The layers of fabric are stitched together before they are cut into components. Since the fabric layers do not contain padding, the fabric does not meet the definition of a quilted fabric of heading 5811. Therefore, Note 2(a)(6) to Chapter 59 does not apply. The visibly coated woven fabric imparts the essential character. The hip-length garment features a half-zip opening that extends to the base of a scuba-type hood, long sleeves with ribbed knit cuffs, a kangaroo pocket with snap closures, and a ribbed knit bottom. |
| Reason: N/A |
| Ruling Date: June 15, 2021 |
N319553: The tariff classification of footwear from China
| HTS: 6404.11.8930, 90¢/pair + 20%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: for men." Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, below-the-ankle, closed toe/closed heel sneaker. The external surface area of the upper is made up of corduroy textile material. A lace, threaded through three pairs of metal eyelets on each side of the tongue, is the means of closure. The footwear has a cushioned insole, a rubber or plastics outer sole, and a foxing-like band. The outer sole has some leather fibers flocked onto the external surface 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 and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64 and General Explanatory Note (C) to Chapter 64. |
| Ruling Date: June 14, 2021 |
N319563: Country of origin and marking of a memory foam mattress
| Origin: U.S. |
| Item: A memory foam mattress consisting of a multi-layer foam core in an inner sock and outer cover. The inner sock consists of a flame retardant endothelium fabric knit from glass fiber and acrylic yarn, and the outer cover (mattress shell) consists of a knitted jacquard fabric. The mattress, manufactured in the U.S., consists of three layers of foam which will be produced by blending varying combinations of U.S. and foreign-origin chemicals and submitting them to heat and pressure to obtain foam with the desired characteristics. After the foam is formed and subjected to multiple cutting, trimming and bonding processes, it will be covered by a mattress sock and inserted into a mattress shell. Once finished, the mattress will be rolled and boxed for shipping. |
| Reason: N/A |
| Ruling Date: June 14, 2021 |