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:
N321380: The tariff classification of tote bags from China
| HTS: 4202.92.3131, 17.6%, "Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers." Secondary classification: 9903.88.03, 25%. |
| Item: Tote bags of the type designed and sized to provide storage, protection, portability, and organization to personal effects, such as clothing, during travel. The outer surface of each article is constructed of a textile material that is 80% polyester and 20% cotton. The outer surface is not coated with plastic sheeting. |
| Reason: N/A |
| Ruling Date: Sept. 24, 2021 |
N321625: The tariff classification of a children’s nutrition book from China
| HTS: 4901.99.0092, free, "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers)." Secondary classification; 9903.88.15, 7.5%. |
| Item: A spiral bound book which is designed to teach children the basics of nutrition. It contains 32 printed pages and measures approximately 7 inches by 6.5 inches. The book is divided into quadrants that are devoted to food categories: Vegetables, Fruits, Grains, and Protein. Each quadrant of the book opens separately to reveal foods that belong to the named group. The book contains a minimum of illustrations. |
| Reason: Chapter 49, Note 6 states that “For the purposes of heading 4903, the expression “children’s picture books” means books for children in which the pictures form the primary interest and the text is subsidiary.” This book relies heavily on the text, while the pictures are subsidiary. Therefore, it does not meet the terms of heading 4903, HTSUS. |
| Ruling Date: Sept. 24, 2021 |
N318766: The tariff classification of a bonded fabric consisting of a warp knit cut pile face fabric laminated to a knit backing fabric from China
| HTS: 6001.92.0030, 17.2%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour." |
| Item: A bonded fabric consisting of a knit face fabric laminated to a knit backing fabric and is composed wholly of polyester. The printed face fabric is of warp knit cut pile construction and weighs 208.9 g/m2. Additionally, the fabric contains 20 stitches per centimeter in the vertical direction. The backing fabric is of weft knit sinker loop pile construction and weighs 180.3 g/m2. The total weight of the bonded fabric is 389.2 g/m2. This fabric will be imported in 54-inch widths and will be used for upholstery. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts this product with the essential character. |
| Ruling Date: Sept. 23, 2021 |
N321429: The country of origin of Pressure Washers
| Origin: China |
| Item: Portable corded electric pressure washer. The pressure washers are made with eighty-one percent of the materials coming from China and nineteen percent coming from Vietnam. The Chinese components include the complete pump assembly and all the components necessary to create the motor (including the Chinese stator and rotor core). The Vietnamese components include the handle, frame, housing, and packaging. The Chinese components are all shipped from China to Vietnam for assembly into the finished pressure washer. |
| Reason: The Chinese pump, stator, and motor core create the essence of the pressure washer. The additional manufacturing and assembly in Vietnam are considered simple assembly and does not change the intentions of the Chinese components. The simple assembly performed in Vietnam does not substantially transform the pump and motor (and therefore the pressure washer) into a new and different product having a new function and purpose. |
| Ruling Date: Sept. 23, 2021 |
N321245: The country of origin of COVID-19 Diagnostic Nasal Swab Kits
| Origin: Each component retains its original country of origin. |
| Item: A molecular in vitro diagnostic test that uses isothermal amplification and lateral flow technologies for the detection of RNA of the SARS-CoV-2 in nasal swab specimens collected from individuals. It consists of a nasal swab, a warming test tube, a test cap, a dropper, and a readout device. The nasal swab is a product of Taiwan. The warmer test tube can be a product of the United States or Taiwan. The test cap is a product of the United States. The dropper is a product of the United States or United Kingdom. The readout device will be assembled in Taiwan from multiple-country components. |
| Reason: The mere packaging of the nasal swab, warming test tube, test cap, dropper, and readout device together in Taiwan as a kit does not substantially transform any of the components. Accordingly, the nasal swab, warming tube, test cap, dropper, and readout device are not substantially transformed in Taiwan as they do not emerge with a new name, character, and use. |
| Ruling Date: Sept. 22, 2021 |
N321273: The tariff classification of Oxymetazoline Base (CAS No. 1491-59-4) in bulk powder form, from Brazil
| HTS: 2933.29.2000, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: Other: Aromatic or modified aromatic: Other: Drugs.” |
| Item: Oxymetazoline, a vasoconstrictor indicated for the topical treatment of persistent facial erythema associated with rosacea in adults. It is also used for the temporary relief of nasal congestion caused by allergies or the common cold. Oxymetazoline Base is being studied for the treatment of rosacea. |
| Reason: N/A |
| Ruling Date: Sept. 22, 2021 |
N321330: The tariff classification of a snake decoration from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A hanging home decoration for the Halloween season. The snake shaped decoration consists of two parts: an orange 100 percent polypropylene hollow molded head, measuring 10 inches in length by 4 ¾ inches in width, and an orange and black striped 100 percent polyester knitted fabric body, measuring 60 inches in length by 3 inches in width. The body of the snake is supported by an iron wire inserted into polyurethane foam, stuffed with polyfiber, and sewn closed. The assembled snake decoration measures 70 inches in length by 4 ¾ inches in width. The snake features a black 100 percent polyester braided cord on the top of its head used to hang the snake. |
| Reason: The decoration is a composite good consisting of a made-up textile article (heading 6307) and a polypropylene article (heading 3926). Neither the textile nor the polypropylene material imparts the essential character of the snake decoration. Therefore, classification under GRI 3(c) is appropriate. |
| Ruling Date: Sept. 22, 2021 |
N321350: The tariff classification of footwear from China
| HTS: 6405.90.9060, 12.5%, "Other footwear: other: other: other." |
| Item: A closed-toe/closed-heel, woman’s, slip-on style shoe. The shoe does not cover the ankle. The external surface area of the upper consists of over 90 percent rubber or plastics materials. The rubber/plastic is embossed with a snakeskin design. It has an elastic gore on one side of the vamp and a non-functional slide fastener on the other. The rubber plastics outer sole has a thick application of leather fibers covering most of the surface area in contact with the ground. This application would be considered leather or composition leather. |
| Reason: N/A |
| Ruling Date: Sept. 22, 2021 |
N321296: The tariff classification of 1996 Land Rover Defender 110 from Belgium
| HTS: 8703.23.0190, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons,…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: Used”. |
| Item: A 1996 Land Rover Defender 110 2.5-liter Turbocharged Direct Ignition (TDi) engine. The vehicle is equipped with four (4) passenger doors and is designed for the transport of people. Despite the lack of rear seating, the vehicle was originally manufactured with back seats, and still contains the back seat hardware. Documentation was provided showing that rear seats have been purchased, and are planned to be installed into the vehicle after importation into the US. |
| Reason: N/A |
| Ruling Date: Sept. 21, 2021 |
N321341: The tariff classification and country of origin for an insulated cooler backpack; 19 CFR 102.21 (c)(2); tariff shift
| HTS: 4202.92.0807, 7%, "Insulated food and beverage backpacks, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles." |
| Origin: Cambodia |
| Item: A cooler backpack constructed with 100% polyester textile material which provides storage, protection, portability, and organization to beverages during travel. It is also designed to maintain the temperature of the beverages. The article features a zippered closure and a layer of foam between the outer surface material and the lining. In China, the polyester fabric, polyethylene vinyl acetate (PEVA) lining, and all raw materials [material for shoulder strap, binding material, thermoplastic polyurethane (TPU) patch, zipper puller, zipper tape and teeth, pom slider and D-bridge, the Artic Zone (AZ) woven label, webbing adjuster, and hangtags] are produced. All cutting, sewing, and assembly are performed in Cambodia. |
| Reason: The applicable tariff shift rule is a change to subheading 4202.92.04 through 4202.92.08 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession. The insulated cooler backpack is assembled in Cambodia from at least two components. As such, it meets the terms of the tariff shift requirement for subheading 4202.92.08 in Section 102.21(c)(2). |
| Ruling Date: Sept. 21, 2021 |