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:
N319909: The tariff classification of parts of a safe from China and Taiwan
| HTS: 8303.00.0000, 3.8%, “Armored or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, and parts thereof, of base metal.” |
| Item: A cast aluminum safe handle from China, and an extruded aluminum safe hinge from Taiwan. The safe handle and safe hinge are used exclusively in the SentrySafe fire and water protection safe line. Both the handle and hinge are integral, constituent or component parts, without which the safe door could not be opened and closed. They are also designed to provide additional security features. |
| Reason: Both the handle and hinge are integral working parts of the security safe and by design or function have no practical or commercial relationship to the exemplars of 8302. Accordingly, the subject handle and hinge are not described in heading 8302. Chapter 83, Note 1 states, “For the purposes of this chapter, parts of base metal are to be classified with their parent articles.” As the subject safe handle and safe hinge are parts of safes of heading 8303, they will be classified with safes of heading 8303. |
| Ruling Date: July 8, 2021 |
N320440: The tariff classification of Foot Masks from South Korea
| HTS: 3304.99.5000, free, “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure of pedicure preparations: Other: Other: Other.” |
| Item: Foot masks, sold in foil packets that includes a “bootie” made of 90% PET and 10% PPE plastic sheeting which holds a lotion that moisturizes and soothes the feet |
| Reason: N/A |
| Ruling Date: July 9, 2021 |
N320302: The tariff classification of costumes from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: Three child-sized costumes, representing a taco, a hot dog and pizza |
| Reason: N/A |
| Ruling Date: July 9, 2021 |
N320224: The country of origin of a Disposable Optical SpO2 Sensor
| Origin: China, subject to Section 301 tariffs |
| Marking: Mexico |
| Item: A Disposable Optical SpO2 Sensor. It consists of an emitter, a detector, a cable assembly, a few adhesive wrap tapes, and a release liner. The emitter will emit both red and infrared lights alternatively though a human tissue then the detector will receive this light signal and transfer it into a current signal. The cable assembly is used as interconnection between the sensor and customer monitor to supply power and transfer signals. The adhesive wrap tapes with a release liner are used to fix the emitter and detector, enabling them to adhere to the human body, and also provide an EMI and ambient light shielded environment. The emitter, detector and cable assembly are products of China. The minor components, such as adhesive tapes, packing materials, etc. are sourced from the United States and Mexico. In Mexico, the emitter and detector are soldered to the cable assembly. The soldered emitter and detector are fixed to adhesive tapes. A preliminary temperature cycling and leakage testing is performed. The tapes are wrapped and protected with a release liner. |
| Reason: Assembling the emitter, detector, cable assembly, a few adhesive wrap tapes and release liner to form the finished product by means of soldering, fixing and wrapping in Mexico does not constitute a complex and meaningful operation, and therefore, does not result in a substantial transformation. The essence of the Disposable Optical SpO2 Sensor is the emitter and detector and the name, character and use of them remains unchanged after the process occurs in Mexico. However, all the foreign materials are classified in a subheading other than 9018.19; therefore, each foreign material meets the requisite 19 CFR 102 tariff shift rule for marking purposes. |
| Ruling Date: July 9, 2021 |
N320436: The tariff classification of footwear from Italy
| HTS: (1) 6402.99.2760, 3%, Footwear with “outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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: other: other: other: for women: other.” (2) 6402.99.3165, 6%, “Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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: other: other: other: for women: other.” (3) 6406.10.6000, Free, “Parts of footwear (including uppers whether attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: of rubber or plastics.” |
| Item: The Calzuro Classic Without Upper Ventilation Holes (aka Calzuro No Holes or Calzuro Classic Without Holes) is a molded rubber or plastics, clog-style shoe. It has a closed toe, an open heel, and openings in the upper around most of the perimeter near the footbed. It is available for sale in a variety of solid colors and is claimed to have an anti-static and anti-slip outer sole. This style can be worn with heel straps that are imported and sold separately. The Calzuro Classic With Upper Ventilation Holes (aka Calzuro With Holes or Calzuro Classic With Holes) is essentially the same as the Calzuro Classic Without Upper Ventilation Holes except this style has holes in the upper over the toes and top of the foot. The Calzuro Fancy is substantially like the Calzuro With Holes except the Calzuro Fancy is manufactured in tie-dyed or swirled color schemes. |
| Reason: N/A |
| Ruling Date: July 8, 2021 |
N320096: The tariff classification of a plain guide from various countries of origin
| HTS: 8708.94.7550, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof: Parts: For other vehicles: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A Plain Guide, which is made of an injection molded POM (plastic) and designed to be used with steering columns of passenger vehicles. The plain guide functions as a guide for the steering column jacket to slide in the box rocker. The box rocker is the main housing of the steering column assemblies, which houses many components. |
| Reason: N/A |
| Ruling Date: July 9, 2021 |
N320042: The tariff classification of footwear from Vietnam and China
| HTS: (1) Men's: 6403.99.6075, 8.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other.” Women's: 6403.99.9065, 10%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other.” (2) 6403.99.9065, 10%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other.” |
| Item: Five styles of footwear: (1) Open toe/open heel, below-the-ankle sandals. Both items are offered for sale in men’s and women’s sizes. The 100% cow suede uppers are comprised of two wide straps over the foot that are secured on the lateral side with metal buckles. The outer soles consist of rubber or plastics. The sandals have contoured cork midsoles lined with faux fur textile material. (2) Children’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boots. The external surface area of the upper (esau) of these styles comprises rubber/plastics and consist of over 50% natural rubber. The vulcanized boots measure approximately 6 inches tall. Elastic gore is situated on the lateral and medial sides. Leather is inserted into the bottom of the outer sole portion of the mold before the vulcanization process. A thin layer of leather material occupies the majority of the external surface of the outer sole that comes in contact with the ground. |
| Reason: (1) As the footwear have open toes and open heels, they are not considered protective. Although the footwear is identified as “slippers,” they do not meet the definition of “house slippers” as described in chapter 64, statistical note 1(d). (2) The boot is completely lined with plush faux fur and is considered “protective” against cold and inclement weather. |
| Ruling Date: July 9, 2021 |
N319286: The tariff classification of four lighted decorative glass trees from India
| HTS: 7013.99.8090, 11.3%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each…Other”. |
| Item: Glass trees are made of soda lime glass, measuring about 12 or 13 inches tall. The exterior surfaces of both glass trees are spray-painted green, and have glass glitter beads glued to the surface. On the bottom of each tree is a plastic compartment for three AA batteries (not included), and an on-off slide switch. When switched on, a micro-LED light strand within the tree illuminates, enhancing the decorative effect of the article. |
| Reason: The glass component provides the essential character of the glass trees. Laboratory analysis has determined that the glass is not pressed and toughened (specially tempered), nor is it cut or engraved. The glass trees are not colored prior to solidification, and do not contain any bubbles, seeds or stones. They do, however, contain arsenic oxide as a fining agent. |
| Ruling Date: June 28, 2021 |
N319806: The tariff classification of footwear from China
| HTS: 6404.19.9030, 9%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men.” Secondary classification: 9902.14.49, 8.1%, “Footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90).” Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, closed-toe/closed-heel, casual shoe that covers the ankle. The external surface area of the upper is predominantly textile material with microfiber textile around the perimeter where the upper meets the outer sole. The upper is padded and stitched to produce a puffy or inflated appearance. It has a textile edging and a pull tab. The shoe does not have a tongue on a lower plane than the rest of the upper. A lace is threaded through four pairs of textile loop eye stays. The lace is not necessary to keep the shoe on the foot and the sample is considered a slip-on shoe. The traction outer sole is made of rubber or plastics. The sample was cross-cut, measured, and found to have a foxing-like band. The shoe was not designed to be protective. |
| Reason: N/A |
| Ruling Date: June 28, 2021 |
N319850: The tariff classification of Osteoshell shell healing cement from China
| HTS: 3824.99.9297, 5%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A biocompatable adhesive that gives instant stabilization to the fractured shells and exoskeletons of reptiles and supports the injured animal throughout the long healing process. Osteoshell is a two-component system, which forms a low viscosity cement after mixing. One component is a powder said to consist of Hydroxyapatite coated methyl methacrylatehydroxyethyl methacrylate copolymer, Poly(methyl methacrylate) and Benzoyl peroxide. The other component is a liquid that contains Methyl methacrylate stabilized with hydroquinone monomethyl ether, and N,N-Dimethyl-p-toluidine. It will be imported into the United States as a kit, ready for end use. The kit will contain an empty 10 ml syringe with a corresponding needle, a 20 ml syringe filled with the powder component, an ampoule filled with the liquid component, a two-way connector for use with the two syringes, a 2.4 mm, and 4 mm injection pipe to be used with the 20 ml syringe, a spatula and a pair of gloves. |
| Reason: N/A |
| Ruling Date: June 28, 2021 |