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:
N321123: The tariff classification of Jameson Orange from Ireland
| HTS: 2208.70.0030, free, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Liqueurs and cordials: In containers each holding not over 4 liters." Secondary classification: 9903.89.46, 25%. |
| Item: Jameson Orange, which is Jameson Irish Whiskey blended with natural orange flavors. It contains aged Irish whiskey, demineralized water, sugar (approximately 2.5 to 4 percent) and natural orange flavors. The finished product has an alcohol strength by volume of 30 percent. The Jameson Orange is produced in Ireland and imported into the United States in 750 ml bottles. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2021 |
N321207: 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 Greek god costume consisting of a pullover upper body garment you refer to as a toga, a shoulder drape, a waist cord and a headpiece. The flimsy sleeveless upper body garment is made of man-made knitted textile and features raw, unfinished edges at the neck, armholes and bottom hem. The garment is constructed entirely of long, loose, straight stitching. |
| Reason: The flimsy upper body garment imparts the essential character of the set. |
| Ruling Date: Sept. 10, 2021 |
N321185: The tariff classification of silicone rings from China
| HTS: 7117.90.7500, free, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” |
| Item: Rings made of silicone |
| Reason: N/A |
| Ruling Date: Sept. 10, 2021 |
N321216: 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 toddler 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. 10, 2021 |
N321218: 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 toddler size witch costume consisting of a dress, pettiskirt and conical hat. Although the flimsy man-made textile dress exhibits some styling features, it has a full front opening with only three small hook and loop tabs for closure. The front neck features two single ply, faux collar pieces while the back neck is finished with large, visible, loose overlock stitching. The unfinished long sleeves have unraveling edges and the waist features thin exposed elastic attached by a single line of long loose straight stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Sept. 10, 2021 |
N321219: 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 '90s costume consisting of a denim vest, a pair of leggings, a fanny pack, a scrunchie and rhinestone stickers. The flimsy denim vest has raw unraveling edges at the collar, armholes, hem bottom and has no means of closure. The vest is constructed entirely with long loose straight stitching. |
| Reason: The flimsy denim vest imparts the essential character of the set. |
| Ruling Date: Sept. 10, 2021 |