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:
N320163: The tariff classification of a costume from China, Taiwan, India and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. |
| Item: A child size racoon costume consisting of a tutu, tail, headband and mitts. The flimsy three-layer tutu features an exposed elastic waist band joined with large, loose single straight stitches. The skirt features raw, unfinished edges on the outer layers and large, visible, loose overlock stitching on the bottom layer. The tail attaches to the skirt with a small hook and loop patch. |
| Reason: The flimsy three-layer tutu imparts the essential character to the set. |
| Ruling Date: July 1, 2021 |
N320207: The tariff classification of two children’s playhouses from China
| HTS: 9506.99.6080, 4%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: Children’s playhouse with and without a slide. The playhouses are composed of 83% wood, plus steel hardware and plastic components. They include a roof, a hinged door and an open framed window. The playhouse without a slide is a two-story playhouse that features a play kitchen, a ladder and a fireman's pole to climb to the second story, a picnic table, and a bench on the second story, and is children ages 2 years and older. The playhouse with a slide is a two-story playhouse that features a ladder to climb to the second story, windows, and a slide, and is designed for the outdoor use of children ages 3 years and older. |
| Reason: The subject play equipment is of a kind principally used in playgrounds. It has been CBP’s position that the extensive construction of similar items of play equipment to the product described above are distinguishable from toys of heading 9503. It is further noted that the classification of playground equipment that facilitates physical recreation under subheading 9506.99. |
| Ruling Date: July 1, 2021 |
N319939: The tariff classification of a handbag from France, Spain or Italy
| HTS: 4202.21.9000, 9%, "Handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each." |
| Item: A handbag designed and sized to contain the small personal effects carried on a daily basis. The handbag is constructed with an outer surface of 100% genuine leather and is valued over $20. The article features an open top, one removable handle, and one adjustable shoulder strap. The interior has two compartments and a zippered pocket in the center. The exterior has an adjustable strap on the top. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |
N319942: The tariff classification of tires from Sri Lanka
| HTS: (1) and (2) 4011.80.1010, free, “New pneumatic tires, of rubber: Other, having a "herringbone" or similar tread: Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm.” (3), (4) and (5): 4011.80.8010, 3.4%, “New pneumatic tires, of rubber: Of a kind used on construction or industrial handling vehicles and machines: Other: Having a rim size not exceeding 61 cm.” |
| Item: Five types of tires, (1) a tire specially designed for agro-industrial, road transport, municipality/maintenance operations and soil tillage applications, that extraordinary resistance to impacts and shocks in heavy-duty operations. The center tie bar design offers increased lug stability and support in resisting lug base cracks. The tread compound provides high resistance against wear and cuts while the unique lug-block tread pattern provides excellent traction on roads as well as fields. (2) A radial industrial tire is suitable for backhoe loaders, compact loaders, and telehandler use. The inner bended lug design provides traction and stability, while the special multi-angle lug head provides higher productivity. The tire is made of a cut and abrasion resistant tread compound that ensures higher strength and runtime. (3) A tire designed for loaders. The wide diagonal and vertical lugs allow increased lateral movement on hard surfaces. The multi-directional tread pattern provides traction in the field and road. (4) A tire designed for telescopic handlers and loading applications. The multi-angle tread pattern provides traction. The casing provides resistance to impacts and shocks in heavy-duty operations. A center tie bar design ensures lug stability and support in resisting lug base cracks. (5) A tire designed for construction and backhoe loaders. Its design is geared towards load carrying capacity, long tire life, and even tread wear. The tread design is suitable for use on road and field transport. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |
N319949: The tariff classification of a mini electric train and cars from Mexico
| HTS: (1) 8701.91.5000, free, “Tractors…: Other, of an engine power: Not exceeding 18kW: Other." (2) 8716.40.0000, free, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers." |
| Item: An electric tractor in the shape of a miniature red and black steam locomotive, which pulls four miniature train cars capable of holding 30 children, or 24 adults and children. (1) The first item, the tractor portion is 37 inches wide, 104 inches in length, and 66 inches high. The tractor weighs 1,433 lbs. and has a top operational speed of between 2.5-3.7 mph. (2) The second group of items are train cars used to transport people around a park, or other location. The cars are shaped like a single “coal car”, two (2) “passenger cars”, and a “caboose”. The cars are 37 inches wide, with a total weight of all four (4) cars being 1,322 lbs., and have a total cargo capacity of 3,527 lbs. The “coal car” is 47 inches in length, the “passenger cars” are 56 inches in length, and the “caboose” is 60 inches in length. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |
N319987: The tariff classification of a acrylic copolymers from China
| HTS: 3906.90.5000, 4.2%, "Acrylic polymers in primary forms: other: other: other." Secondary classification: 9903.88.02, 25%. |
| Item: Butyl acrylate methyl methacrylate copolymers and a butyl acrylate- methyl methacrylate- butyl methacrylate copolymer. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |
N319988: The tariff classification of a acrylic copolymers from China
| HTS: 3906.90.5000, 4.2%, "Acrylic polymers in primary forms: other: other: other." Secondary classification: 9903.88.02, 25%. |
| Item: Butyl acrylate methyl methacrylate and styrene copolymers, butyl methacrylate- methyl methacrylate- butyl methacrylate copolymers, and a butyl acrylate- methyl methacrylate copolymer. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |
N320013: The tariff classification of new Hyundai motor vehicles from South Korea
| HTS: (1) 8703.23.0140, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other.” (2) 8703.24.0150, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Having engines with more than 4 cylinders but not more than 6 cylinders.” |
| Item: Two versions of the Hyundai GV70 crossover. (1) The first version of the GV70 is a five-door sport utility vehicle, equipped with a 2,497cc, 4-cylinder engine with seating for 5 persons. (2) The second version of the GV70 is a five-door sport utility vehicle, equipped with a 3,470CC, 6 cylinders with seating for 5 persons. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |
N320089: The tariff classification of polyethylene bubble wrap from China
| HTS: 3923.90.0080, 3%, "Articles for the conveyance or packing or goods, of plastic: other: other." |
| Item: Bubble Popping sheets, consisting of a package containing 20 sheets of bubble wrap. The sheets measure 9.5 inches by 5 inches and are composed of low density polyethylene (LDPE). LDPE resin is formed into sheets which are then sent through a machine that injects air to create the bubbles. |
| Reason: The process of injecting air into the sheet constitutes further work and thus excludes the product from classification in 3921 as proposed. Also, for classification purposes, bubble wrap is not considered to be a toy. The useful function of the product as packaging material is greater than any play value. |
| Ruling Date: June 30, 2021 |
N320118: The tariff classification of stationary exercise bicycle parts from China, India or Mexico
| HTS: 9506.91.0010, 4.6%, "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles." |
| Item: Steel castings designed for use on stationary exercise bicycles that combine cardio training and strength resistance: a headset, handlebar stem, flywheel hub mount, head tube adjustment casting and seat post adjustment casting. |
| Reason: N/A |
| Ruling Date: June 30, 2021 |