Recent CBP NY Rulings

August 4, 2021 |Customs Rulings

The following are short summaries of recent CBP “NY” rulings issued by the agency's National Commodity Specialist Division in New York:

N320405: The tariff classification of socks from China

HTS: 6115.95.9000, 13.5%, "Pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted, other, of cotton, other." Secondary classification 9903.88.15.

Item: Style SW200S and SW200X are unisex knit crew socks constructed of 92% cotton, 7% polyester, and 1% spandex. The socks feature sewn on tags and a ribbed knit cuff.

Reason: The importer provided documentation, that states the garment is water resistant in accordance with AATCC Test Method 35 per the requirements of HTSUS, Chapter 62, Additional U.S. Note 2. CBP hasn't confirmed the results in our own laboratory, but the CBP officer handling the transaction may choose to do so at the time of importation.

Ruling Date: July 14, 2021

N320057: The tariff classification of footwear from China

HTS: 6402.91.9065, 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 women; other." Secondary classification 9903.88.15.

Item: A woman’s, closed toe/closed heel boot. The boot measures approximately 6 inches tall and covers the ankle. The external surface area of the upper is predominantly polyurethane rubber/plastics. The “work boot” styled boot is decorated around the topline with 17 rows of small rubber/plastics “rhinestones.” A textile lace is threaded over a separate tongue through 6 pairs of metal eyelets. A functional slide fastener is located on medial side of the boot. The boot has a thin textile lining and a foxing-like band. It does not have a metal toe cap and is not considered protective. The rubber/plastics lug outer sole has a heel that measures 1 ¼ inches tall. The external surface of the outer sole that is in contact with the ground has some applied leather fibers. The F.O.B. value is $14.90 per pair.

Reason: N/A

Ruling Date: July 13, 2021

N320058: The tariff classification of footwear from China

HTS: 6404.19.9060, 9%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women."

Item: A woman’s, closed toe/closed heel fashion boot. The boot measures approximately 6 1/2 inches tall and covers the ankle. In your letter you state the external surface area of the upper is predominantly man-made textile material. Rubber/plastics cover the toe and encircle the topline. This style has a rubber/plastics U-shaped eye stay and heel counter. A lace is threaded over the separately attached tongue through 7 pairs of metal eyelets. A functional zipper is located on the medial side of the boot. It has an application of leather fibers to the rubber/plastics outer sole that contacts the ground. It is not sufficient to be considered composition leather. The boot is lined with thin textile material and is not considered protective. The F.O.B. value is $18.50 per pair.

Reason: N/A

Ruling Date: July 13, 2021

N320060: The tariff classification of footwear from China

HTS: 6402.91.4050, 6%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: 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 (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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: for women: other."

Item: A woman’s, closed toe/closed heel boot. The boot measures approximately 6 1/2 inches tall and covers the ankle. The rubber/plastics lug outer sole has a heel that measures approximately 1 1/4 inches. A functional slide fastener is located on the medial side. The boot features a rubber/plastics pull tab, a decorative metal rivet in back of the ankle and a padded collar. The external surface area of the upper is made up of more than 90 percent polyurethane material. A textile lace is threaded over a separately attached tongue through 7 pairs of metal eyelets. The decorative faux shearling tongue shows through the laces. The rubber/plastics outer sole has leather fibers flocked onto the external surface in contact with the ground. The boot has a thin, soft textile lining and is not considered protective. There is no metal toe cap. The F.O.B. value is $16.50 per pair.

Reason: N/A

Ruling Date: July 13, 2021

N320061: The tariff classification of footwear from China

Item: A woman’s, closed toe/closed heel, sneaker styled shoe, with functional laces. The external surface area of the upper is comprised of more than 90 percent polyurethane rubber/plastics. The upper is stitched to produce a puffed, quilted pattern. This style has a non-athletic outer sole and minimal underfoot cushioning. The shoe has a foxing like band. The rubber/plastics outer sole has some leather fibers flocked onto the external surface in contact with the ground. The F.O.B. value is $14.50 per pair.

Reason: N/A

Ruling Date: July 13, 2021

N320112: 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: (1) A five-door sport utility vehicle equipped with a 2,497 cc, 4-cylinder engine with seating for 5 persons. (2) A five-door sport utility vehicle equipped with a 3,470 cc, 6 cylinders with seating for 7 persons.

Reason: N/A

Ruling Date: July 13, 2021

N320113: The tariff classification of new Hyundai motor vehicles from South Korea

Reason: N/A

Ruling Date: July 13, 2021

N320236: The tariff classification of plastic earplugs and noise reduction earmuffs from China

HTS: 3926.90.9985, 5.3%, "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther." Secondary classification 9903.88.15,

Item: (1)“Elite TPR Corded Earplugs,” which are made of a thermoplastic elastomer (TPR) and are designed to be inserted into the ear canal. The plugs have a conical, three-wing design that make them easy to insert and allow them to fit into all ear canals. They have a noise reduction rating (NRR) of 25 decibels. They are fluor green in color and include a polyester textile cord. These earplugs will be sold in one of two packaging options, either in a hygienic box with a fastening clip or in a reusable plastic bag. (2) “Red Hearing Protectors,” model EY2. These noise reduction earmuffs feature polypropylene cups with replaceable synthetic foam pads that allow them to comfortably seal around the wearer’s ear. The earmuffs offer a single number rating (SNR) value of 27 decibels.

Reason: As both the “Elite TPR Corded Earplugs” and the “Red Hearing Protectors” would be considered articles of plastic, and as they are not more specifically provided for elsewhere,

Ruling Date: July 13, 2021

N320243: The tariff classification of a learning robot from China

HTS: 9023.00.0000, Free, “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof." Secondary classification 9903.88.15.

Item: A learning robot used as an educational tool for autistic students from grades K through 12. It features a humanoid design and is made of plastic, mechanical components, a DC motor, sensors, electronics, has network connectivity, and works with a desktop, smartphone, or tablet. The robot is 23 inches tall and contains a soft expressive face. The body is jointed and mechanized to increase the robot’s expressions during operation. A speaker acts as the robot’s voice and there is a chest screen display which shows icons of educational content. The robot utilizes a social-emotional curriculum incorporating educational models such as conversational models, emotional understanding models, and situational models. The robot is not a toy or action figure, and the student does not physically interact with the robot. It was designed to augment autism therapy provided by professionals and there must always be a facilitator present during the lessons.

Reason: The subject item has mechanical components that allow the robot to make full range of motion with arms, legs, torso, and head as well as various facial expressions. These features are mechanical in nature and any electrical function is secondary. Therefore, the subject robot is precluded from classification within heading 8543.

Ruling Date: July 13, 2021

N320251: The tariff classification of plastic road safety products from China and Thailand

HTS: 3926.90.9985, 5.3%, "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther." or 3925.90.0000, 5.3%, “Builders' ware of plastics, not elsewhere specified or included: [o]ther.”

Item: (1)“Retractable Bar,” under the brand name Clute. The yellow and black striped bar is made from polyvinyl chloride (PVC), has an inner diameter of eight centimeters, and extends from 150 centimeters to 215 centimeters in length. It is designed to be placed over traffic cones in order to link them to delimit spaces and prevent passage between cones. Per your correspondence, the bar will be produced and imported from China. (2)“Safety and Barrier Fence,” under the brand name Anluc. Per your correspondence, this product is made of PVC, and some orders will be produced and shipped from Thailand and others will be produced and shipped from China. The mesh barrier fence measures one meter in height and 45 meters in length. It is treated with anti-UV and antioxidant additives and is resistant to alkaline and acidic agents in the soil, as well as to ultraviolet rays, atmospheric agents, and stretching. It is fluorescent orange in color, making it useful for delimiting construction sites, and is available in both a light and heavy version. (3)“Safety Cones,” also imported under the brand name Anluc. Per your correspondence, the cones will be produced and imported from China. They are made of PVC and have a heavy base for greater stability. They are available in 12 inches, 18 inches, 28 inches, and 36 inches, and are offered in both orange and fluorescent yellow.

Reason: The “Retractable Bar” and “Safety Cones” would both be considered articles of plastic, as they are not more specifically provided for elsewhere. The applicable subheading for the “Safety and Barrier Fence” will be 3925.90.0000.

Ruling Date: July 13, 2021