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:
N321071: The country of origin of an instant-read food thermometer
| Origin: China |
| Item: An instant-read food thermometer that features a probe that swivels and folds into the body of the thermometer, as well as a second detachable corded probe that plugs into a receptable on the thermometer. The thermocouple and thermocouple adapter, which are the probes used by the thermometer to determine the temperature, are produced in China. Additional components including the printed circuit board assembly (“PCBA”), adaptor cover, battery, battery door O-ring, clip, clip spring, clip pad, display panel, gasket, LCD, lock, magnet, magnet cover, opener, power button, and screws, are also manufactured in China. The proprietary firmware is designed and developed in China. The Chinese components are sent to Indonesia and assembled with Indonesian plastic components that form the instant-read food thermometer's body and housing. These include the battery cover, bottom cover, housing, stand, and top cover that are all produced in Indonesia using injection molding. |
| Reason: The essence of the thermometer is established prior to leaving China. The Chinese-produced thermocouples, thermocouple adapters, and software provide the essence of the digital thermometer. These items are not substantially changed by either the addition of the Indonesian components or the minor assembly operations performed in Indonesia. |
| Ruling Date: Sept. 9, 2021 |
N321073: The tariff classification of wood drawer components from China
| HTS: 4421.99.9780, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." Secondary classification: 9903.88.03, 25%. |
| Item: White poplar edge-glued boards cut with a continuous groove along their length. They are UV-coated. After importation they will be used in the construction of cabinet drawers. To use as such, the U.S. customer must cut the boards to length and then further fabricate as per requirements of the specific drawers, (e.g., cutting different types of joints) and add any final finish that is required. The boards are not ready for assembly as furniture components at time of importation. Each is continuously shaped throughout its length. |
| Reaso: While continuously shaped wood is provided for in heading 4409, edge-gluing and UV-coating preclude classification therein. The language of heading 4409 provides only for end-jointing of wood, not edge-joining. The Explanatory Notes to the Harmonized System (ENs) provide that goods of heading 4409 cannot be surface-treated beyond paint, stain, or varnish; UV coating is a treatment beyond paint, stain, or varnish. Because of the shaping, the panels also do not constitute edge-glued lumber. |
| Ruling Date: Sept. 9, 2021 |
N321168: The country of origin of a bypass lopper and a pruner
| Origin: Vietnam |
| Item: A bypass lopper and a pruner, each produced in Vietnam and finished in China. In Vietnam, raw steel sheet, which is globally sourced, is drop forged and die-cut to make the two halves of the tool, and the handle of each half is press formed. After this processing in Vietnam, the halves are sent to China for finishing and assembly. This consists of heat-treating the two halves, milling the edges, coating the two halves with Teflon. The two halves are assembled with the fulcrum pin through the pre-drilled holes, the spring, and the clips. Also, the comfort grips are applied to cover the steel handles. |
| Reason: The two halves of each of the hand tools constitute the essence of the finished bypass lopper and pruner. In each of the proposed production-processing scenarios, the raw steel is drop forged and die cut into the two halves in Vietnam. The two halves of each of the hand tools are not substantially changed by the addition of the remaining components in China, nor are the assembly operations complex enough to transform these components into a new article |
| Ruling Date: Sept. 9, 2021 |
N321206: The tariff classification of a costume from China, Hong Kong 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.” |
| Item: A child-size clown costume consisting of a long-sleeved top, apron-like dress, pettiskirt, headpiece, suspenders, separate collar and cuffs. The flimsy pullover top features large, visible loose overlock stitching at the neck, the long sleeves and hem bottom have raw, unfinished edges. The top is entirely constructed with large, loose straight stitching. |
| Reason: The flimsy pullover top imparts the essential character of the set. |
| Ruling Date: Sept. 9, 2021 |
N321208: The tariff classification of a costume from China, Hong Kong 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.” |
| Item: An adult size goddess costume consisting of a pullover dress, shoulder drape, sash with rope ties and a headpiece. The one shoulder, sleeveless dress is made of man-made knit fabric and features a single flimsy strap at the opposite shoulder, decorated with textile leaf shapes. The hem bottom is raw and unfinished. The entire dress is constructed with long, loose straight stitching. |
| Reason: The flimsy sleeveless dress imparts the essential character of the set. |
| Ruling Date: Sept. 9, 2021 |
N321209: The tariff classification of a costume from Hong Kong, China 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.” |
| Item: A child size zombie doll costume consisting of a dress, bloomer pants, separate collar with detachable skeleton cameo and mask with attached bow and hair. The flimsy woven polyester dress features large, visible, loose overlock stitching at the neck and hem bottom. The large back opening is finished with large, visible, loose overlock stitching and closed with a single small hook and loop tab. The sleeves and back waist feature narrow exposed elastic. The dress is constructed with large, loose, single straight stitching. |
| Reason: The flimsy woven polyester dress imparts the essential character of the set. |
| Ruling Date: Sept. 9, 2021 |
N321212: The tariff classification of a costume from China, Hong Kong 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.” |
| Item: An adult size disco dancer costume consisting of a pullover top, pull-on wide leg pants, a waist sash and a head tie. The flimsy man-made textile sleeveless pullover top features a single ply high neck collar with a raw unfinished edge, a deep back opening with long ties and raw unfinished edges. The hem bottom has raw unfinished edges. The top is constructed with long loose straight stitches. |
| Reason: The flimsy man-made textile pullover top imparts the essential character of the set. |
| Ruling Date: Sept. 9, 2021 |
N321213: The tariff classification of a costume from Hong Kong, China 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.” |
| Item: A toddler size king costume consisting of a coat with no means of closure, sleeveless pullover top and a crown. The flimsy open front coat features a single ply collar with raw, unfinished edges and long sleeves with raw, unfinished edges. The open front and hem bottom of the coat have raw, unfinished edges. |
| Reason: The flimsy open front coat imparts the essential character of the set. |
| Ruling Date: Sept. 9, 2021 |