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:
N320619: The tariff classification of underwear from Vietnam
| HTS: (1) 6109.10.0011, 16.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys': Thermal undershirts." (2) 6107.11.0010, 7.4%, "Men’s or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of cotton: Men’s." |
| Item: Style WRM717 is men’s thermal long underwear consisting of an undershirt and underpants constructed from 60% cotton, 40% polyester waffle knit fabric. The undergarments are form fitting and designed to be worn against the skin. The undershirt features a crew neckline, long sleeves, flatlock stitching at the seams, wrist cuffs, and a hemmed bottom. The underpants feature an exposed elastic waistband measuring approximately 1.5 inches wide, an open fly, a crotch gusset, long pant legs, flat lock stitching at the seams and ankle cuffs. |
| Reason: The articles at issue are not primarily worn in the United States as sleepwear. |
| Ruling Date: July 27, 2021 |
N320264: The tariff classification of a woven polyester upholstery fabric from China
| HTS: 5512.19.0005, 13.6%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave." Secondary classification 9903.88.03. |
| Item: Flexsteel Pattern 992 “Credo” is a woven fabric of yarns of different colors. According to the information provided, the fabric is of other dobby weave construction, weighs 397 g/m2 and is composed wholly of polyester (89 percent staple fibers and 11 percent textured filament yarns). |
| Reason: N/A |
| Ruling Date: July 26, 2021 |
N320439: The tariff classification of a cell conditioning solution 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: Other." Secondary classification 9903.88.03. |
| Item: CC1 is used as a pre-treatment step in the processing of tissue samples for immunohistochemistry reactions carried out on the Ventana BenchMark® and BenchMark XT automated slide stainers. CC1 is said to consist of over 99.5% water with the balance being: 2-Amino-2-(hydroxymethyl)propane-1,3-diol (Tris), Disodium dihydrogen ethylenediaminetetraacetate (EDTA2Na), 2-methyl-2H-isothiazol-3-one, Silicon dioxide, Boric acid, and Polyoxyethylene (20) sorbitan monolaurate (Tween 20). |
| Reason: N/A |
| Ruling Date: July 26, 2021 |
N320463: The tariff classification of folding and rolling ramps made in China
| HTS: 7616.99.5190, 7.5%, "aluminum, other, other, other, other, other, other." Secondary classification 9817.00.96. |
| Item: Aluminum Folding and Rolling Ramps feature four foldable panels, a strong handle, and 600 lb. capacity. The ramps are made from high strength, lightweight aluminum and are designed to be portable for handicapped users. The folding and rolling ramps are available in five sizes that measure 48" in length x 28.7" in width, 59.9" in length x 28.7" in width, 71.9" in length x 28.7" in width, 84" in length x 28.7" in width, and 96" in length x 28.7” in width. The width of the ramp accommodates most doorway openings, and the tapered curbs allow exterior doors to open without hitting the ramp. The ramps have a grid-textured surface to provide safe speed control when rolling down and greater traction for wheelchairs even when wet, and an anti-slip mat on the top to prevent it from falling. You indicated that the primary use of the Aluminum Folding and Rolling Ramps is to help disabled people retain their mobility and quality of life. |
| Reason: The goods are specifically designed for use by the handicapped for secondary classification purposes. |
| Ruling Date: July 26, 2021 |
N320628: The tariff classification of a seat component from China
| HTS:9401.90.5021, Free, "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other of textile material, cut to shape." Secondary classification 9903.88.03. |
| Item: The “Sloth Character Chair” is a cut, sewn, shaped and unstuffed seat shell constructed of 100% polyester textile fabric. Unlike a slip cover which is placed over a finished seat providing protection against wear and tear, the subject seat shell is a permanent component to a seat as a seat will not be complete without it. The seat base, the backrest, and the armrests comprising the seat shell are sewn together as a unified article and will take the shape of a sloth once filled with polyester fill. Based on the information provided, stuffing of the polyester fill will occur after United States importation. Further, the seat shell will be filled once and sewn shut as there is no zipper for re-opening. The seat shell dimensions approximate 19” in length, 19” in width, and 21” in height. Once stuffed, seating is provided for a single individual. |
| Reason: The unstuffed seat shell is a dedicated part of an incomplete child seat and is not more specifically provided for elsewhere in the tariff schedule. |
| Ruling Date: July 26, 2021 |
N320644: The tariff classification of a seat from China
| HTS: 9401.79.0015, Free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other." Secondary classification 9903.88.04. |
| Item: The “Sun & Sky(R) Director Chair with Side Table,” is a portable, folding outdoor chair constructed of a steel metal frame. Affixed to the metal frame is a polyester textile seat base and backrest. A collapsible medium density fiberboard flip-up side table with cup holder insert is affixed to the right side seat frame. Plastic foam pads are wrapped around the seat armrests. The chair provides portable seating for outdoor recreation such as camping, hunting, fishing, beach, concerts, and sporting events. The chair dimensions are 30.7” in height, 32” in width, 18.8” in depth, and a weight capacity of 225lbs. Seating is provided for a single individual. |
| Reason: N/A |
| Ruling Date: July 26, 2021 |
N320265: The tariff classification of a jacquard-woven polyester upholstery fabric from China
| HTS: 5515.12.0090, Free, "Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other." Secondary classification 9903.88.03. |
| Item: Flexsteel Pattern 621, Pia, is a woven fabric of yarns of different colors, characterized by a paisley print design. According to the information provided, the fabric is of jacquard weave construction, weighs 560 g/m2 and is composed wholly of polyester, of which 69 percent is staple fibers and 31 percent is non-textured filament yarns. |
| Reason: N/A |
| Ruling Date: July 23, 2021 |
N320452: The tariff classification of a distillation plant cold box from China
| HTS: 8419.40.0080, Free, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Distilling or rectifying plant: Other.” Secondary classification 9903.88.01. |
| Item: A fractional distillation cold box, model numbers GN, TN, and OA, which is installed within an Air Separation Unit (“ASU”) after importation. The purpose of the ASU is to produce gaseous or liquid nitrogen, oxygen, or argon products through the cryogenic distillation and refrigeration of air. Feed air is first processed in separate air filtration, compression, and purification systems of the ASU before it is sent to the cold box. The cold box is a prefabricated, painted carbon steel enclosure comprised of various components including a reboiler and condenser system, a heat exchanger, distillation columns, pressure vessels, pipework, valves, and instruments. The function of the cold box is to separate air into its component gases using their differing boiling points by distillation. |
| Reason: N/A |
| Ruling Date: July 23, 2021 |
N320517: Classification of a combination bed and desk made in China
| HTS: 9403.89.6015, Free, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other Household.” Secondary classification under 9903.88.03. |
| Item: A combination slat bed and storage desk with built-in side tables and lights. The desk projects horizontally behind the headboard and the desktop opens to reveal a storage compartment. Two pedestal-style side tables with round stone tabletops are attached to either side of the bedframe. Two swiveling LED reading lamps extend from the corners of the desktop, which can be used as in-bed reading lights or to illuminate the desk. With the exception of the tables and lamps, the totality of the bed frame and desk surfaces are covered in leather. The Atoll Bed measures 314 cm (L) x 233 cm (W) x 80 cm (H) and is made in China. It will be imported without the mattress, pillows, quilts or sheets. |
| Reason: The essential character of the Atoll Bed is imparted by the leather surface. |
| Ruling Date: July 23, 2021 |
N320555: The tariff classification of a “Portable Basketball and Table Tennis Set” from China
| HTS: 9503.00.0073, Free, "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age." |
| Item: A single box consisting of interconnecting plastic tubes that assemble into a table tennis set, or an arcade style basketball throw game. The table tennis set includes two paddles, four balls and a net. The basketball game includes a backboard, hoop, plastic inflatable ball, and a plastic handheld air pump. Since both games use the same components, they cannot be set up at the same. The items are flimsily constructed and the playset is principally designed for the amusement of children 3 years of age and older and is not intended for use in the serious pursuit of sports training. |
| Reason: N/A |
| Ruling Date: July 23, 2021 |