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:
N320072: The tariff classification of footwear from Bangladesh and China
| HTS:(1) 6403.91.9045, 10%, "Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other." (2) 6404.19.3715, 12.5%, 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: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.219.20 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. |
| Item: (1) Style 97328 Ladies Lambskin Boots/Black is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The boot measures approximately 8 ½ inches high. The external surface area of the upper (esau) is predominantly cow suede leather. The outer sole consists of rubber or plastics. There is no foxing or foxing-like band. The boot is fully lined with lamb fur and overlaps the top and lateral side shaft. It is considered “protective” against cold weather. The FOB price is $12.90 per pair. This boot is made in Bangladesh. Style 97329 Ladies Lambskin Boots/Tan is a woman’s, closed toe/closed heel, above-the- ankle, below-the-knee, slip-on boot. The boot measures approximately 8 ¾ inches high. The external surface area of the upper (esau) is predominantly cow suede leather. Rubber/plastics materials makes up the outer sole. The boot is completely lined with lamb fur that also decorates the outside of the shaft. The boot is considered “protective” against cold weather but has no foxing or foxing like band. The FOB price $12.90 per pair. The boot is made in Bangladesh. Style 97329 Ladies Lambskin Boots/Tan is a woman’s, closed toe/closed heel, above-the- ankle, below-the-knee, slip-on boot. The boot measures approximately 8 ¾ inches high. The external surface area of the upper (esau) is predominantly cow suede leather. Rubber/plastics materials makes up the outer sole. The boot is completely lined with lamb fur that also decorates the outside of the shaft. The boot is considered “protective” against cold weather but has no foxing or foxing like band. The FOB price $12.90 per pair. The boot is made in Bangladesh. (2) Style 97438 Faux Fur Slides/Red is a woman’s, open toe/open heel, below-the-ankle slipper. The esau consists of non-vegetable faux fur textile material. The sewn-in elastic heel strap measures approximately 1 1/8 inches wide. The rubber or plastics outer sole has textile materials in contact with the ground. The cushioned insole is comprised of rubber or plastics materials. The footbed is lined with faux fur. Rubber/plastics makes up 10 percent or more of the total weight of the shoe. This style meets the definition of “house slipper” as described in chapter 64, statistical note 1(d) of the HTSUS. The F.O.B. value is $3.20 per pair. This footwear is made in China. Style 97439 Faux Fur Slides/Ivory is a woman’s, open toe/open heel, below-the-ankle slipper. The esau consists of non-vegetable faux fur textile. The upper is comprised of two straps, measuring approximately 1 ½ inches each, that are crisscrossed over the foot. The rubber or plastics outer sole has textile material on the external surface that comes in contact with the ground. The cushioned insole is comprised of rubber or plastic materials. The footbed is lined with faux fur. Rubber/plastics makes up 10 percent or more of the total weight of the shoe. The F.O.B. value is $3.20 per pair. This footwear is made in China. Style 97440 Faux Fur Slides/Black is an open toe/open heel woman’s slipper. The slipper does not cover the ankle. The esau consists of 100 percent faux fur textile. The outer sole is rubber or plastics with a textile covering. The cushioned insole is comprised of rubber or plastic materials with a faux fur lined footbed. Rubber/plastics makes up 10 percent or more of the total weight of the shoe. The F.O.B. value is $3.20 per pair. The footwear is made in China. |
| Reason: The second group of footwear meet the definition of house slippers. |
| Ruling Date: July 15, 2021 |
N320114: The tariff classification of new Hyundai motor vehicles from South Korea
| HTS: (1) 8703.40.0020, 20%, "2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power; Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders." (2) 8703.60.0020, 2.5%, "Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power; Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders." |
| Item: (1) The Tucson HEV, a five door sport utility vehicle powered by a four-cylinder 1.6-liter gas, spark-ignition, internal combustion engine combined with an electric motor, rated at 44.2kw, and has a total volt maximum of 270V. (2) The Tucson PHEV, a five door sport utility vehicle powered by a four-cylinder 1.6-liter gas, spark-ignition, internal combustion engine combined with an electric motor, rated at 66.9kw. The Tucson PHEV is equipped with a 13.8kW battery, which is capable of being charged by an external electric power source and has a total volt maximum of 360V. |
| Reason: In the case of the PHEV, because of the larger battery pack and larger electric motors that provide more output as well as greater regenerative braking to capture more energy, the ability to “plug-in” from an electric charging station allows the battery to refill faster. |
| Ruling Date: July 15, 2021 |
N320115: The tariff classification of a new Hyundai motor vehicle from South Korea
| HTS: 8703.40.0020, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power; Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders." |
| Item: The Elantra HEV. The Elantra HEV is a four (4) door sedan powered by a four-cylinder 1.6-liter gas, spark-ignition, internal combustion engine combined with an electric motor, rated at 32kw. It has a total volt maximum of 240V from a 1.32Kw battery. The motor vehicle has 139 horsepower combined. You state that once the battery is depleted, the vehicle operates like a regular hybrid using the gasoline engine. There is seating for 5 persons. |
| Reason: The Elantra HEV uses, as is common of most hybrid vehicles, a regenerative braking function as well as the gasoline engine to recharge the hybrid’s traction battery. The Elantra can propel itself solely by electric power. |
| Ruling Date: July 15, 2021 |
N320132: The tariff classification of an analog input module from Germany
| HTS: 8538.90.8180, 3.5%, "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other: Other: Other." |
| Item: Analog Input Module (Input Module), which is described as an input interface module principally used with the Jupiter II Control System. The Input Module consists of a metal enclosure with a network port, a DC power input port, a DC power output port, eight sensor input ports, and three LED status indicators. The Input Module is used with analog devices that have a varying feedback voltage, such as engine sensors, fuel gauges, position/proximity sensors, push buttons, etc. The status of each connected device is monitored and fed to the Jupiter II Control System controller, which then makes control decisions in accordance with its programmed logic. Based on the information provided, the DC output port on the Input Module is used merely to connect power to additional Input Modules in a networked configuration. |
| Reason:The subject Input Modules are a component of a system, but don't perform a control function and merely read/sense a status change with the connected device and register that change when applicable. |
| Ruling Date: July 15, 2021 |
N320142: The tariff classification of a programmable controller from China
| HTS: 8537.10.9160, 2.7%, "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers." Secondary classification 9903.88.03. |
| 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 15, 2021 |
N320147: The country of origin of an automotive trailer wire harness
| Origin: China |
| Item: An automotive trailer wire harness. The wire harness consists of a 40-foot length of various insulated conductors bundled together and affixed with five molded pin connectors at each termination point. The subject wire harness is used within the tractor trailer to send electrical signals for brake lights, turn signals and side markers of the trailer. The manufacturing process will be fully completed in Vietnam with materials sourced from China and the U.S. This process begins with Chinese origin insulated and jacketed wires cut to the desired length and the insulation peeled back for the introduction of the connectors. Terminal pins are then added to ends of the wire around which the connector is molded, via an injection process. A second injection molded cover is then added over the connections to ensure watertight integrity. The completed wire harness will be tested and inspected before being packaged for shipment to the U.S. |
| Reason: The Chinese originating conductor imparts the essential functional component of the finished article. The manufacturing process that takes place in Vietnam does not substantially transform the insulated and jacketed wires into a new and different article of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: July 15, 2021 |
N320429: The tariff classification of beach blanket from China
| HTS: 6307.90.9891, 7%, "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." Secondary classification 9903.88.15,. |
| Item: A beach blanket designed and intended to be used at the beach or outdoors, with an umbrella, to sit or lay on while lounging. The beach blanket is composed of 100 percent cotton woven plain weave exterior with terry backing fabric. The exterior fabric is dyed with white, black, pink, blue, and red stripes. The rectangular shaped blanket measures 70 inches in length by 55 inches in width, including 1.5 inches of fringe on both ends. It also features a 2 inch diameter umbrella hole in the center finished with a white 100 percent cotton woven binding and a removable shoulder strap with plastic snaps for portability of the item. The beach blanket measure 14 inches in length by 6 inches in diameter when rolled up. |
| Reason: This is not a shell for quilts, eiderdowns, comforters and similar articles of cotton, therefore 6307.90.8985 is not appropriate. |
| Ruling Date: July 15, 2021 |
N320064: The tariff classification of Scouring Pads and Sponges
| HTS: 1404.90.9090, Free, Vegetable products not elsewhere specified or included: Other: Other: Other." |
| Item: Three Scouring Pads and Sponges. The first item is a Non-Scratch Eco Scour Pad made of a henequen (agave) fiber sheet that is cut to shape. The second item is a Non-Scratch Eco Scrub Sponge made of a henequen (agave) fiber sheet that is glued to a regenerated white cellulose block. The third item is a Heavy-Duty Eco Scrub Sponge made of a henequen (agave) fiber sheet that is glued to a regenerated white cellulose block with abrasive talc added. |
| Reason: Henequen is classified under heading 5305 if it is treated in a manner indicating a use for textile purposes. Generally, this would mean the henequen has been carded or combed in preparation for spinning. This is not true of the merchandise at issue. |
| Ruling Date: July 14, 2021 |
N320226: The tariff classification of a coated textile upholstery fabric from China
| HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other." Secondary classification 9903.88.03. |
| Item: A jacquard woven upholstery fabric, claimed to be coated with a “latex/rubber” material. The fabric is composed wholly of polyester, weighs 590 g/m2 and will be imported from China. |
| Reason: The coating is plastic in nature. |
| Ruling Date: July 14, 2021 |
N320230: The tariff classification of safety glasses from China
| HTS: 9004.90.0010, 2.5%, "Spectacles, goggles and the like, corrective, protective or other: Other: Safety glasses or safety goggles.” Secondary classification 9903.88.15. |
| Item: Safety glasses constructed of clear polycarbonate lenses with an integrated nosepiece attached to a PVC frame with telescopic arms. You state that the lenses, though clear, offer ultraviolet light protection as well as being fog and scratch resistant. The glasses are worn by the user in order to protect the eyes from physical damage during a multitude of activities. |
| Reason: N/A |
| Ruling Date: July 14, 2021 |