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:
N326981: The country of origin of Integrated Circuits
| Country of Origin: South Korea |
| Item: Integrated circuits comprised of an electronic circuit on a small piece of semiconducting silicon. The circuits are used for data processing in computers. The production process is the same for each of the three integrated circuits. The front-end manufacturing process occurs in South Korea, a back-end or packaging process in either China or Taiwan and a final testing process also in China. |
| Reason: The front-end manufacturing process that takes place in South Korea imparts the essence to the integrated circuits. The circuits do not undergo a substantial transformation in China. |
| Ruling Date: July 26, 2022 |
N327014: The tariff classification of a paperboard gift card holder from China
| HTS: 4819.50.4060, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Other." |
| Item: A paperboard gift card holder that is constructed of three layers of paperboard that are glued together at the upper edge. The gift card holder is die-cut in the shape of Santa Claus’ head. The holder’s face layer is lithographically printed with a Santa Claus face terminating at the mustache. |
| Reason: In spite of the holiday motifs, Chapter 95 specifically excludes “Packagings of plastics or of paper, used during festivals (classified according to constituent materials, for example, Chapter 39 or 48).” The gift card holders are not festive articles. |
| Ruling Date: July 26, 2022 |
N327051: The tariff classification of a woman’s bodysuit from China
| HTS: 6114.30.2010, 9903.88.15, 32% + 7.5%, "Other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread." |
| Item: A woman’s fishnet styled bodysuit composed of 93 percent polyester and 7 percent spandex knit fabric. The one-piece, legless, tight-fitting garment has a high neckline, long sleeves, and a two-snap closure at the crotch. The garment’s neckline and cuffs are made up of mesh knit fabric. |
| Reason: N/A |
| Ruling Date: July 26, 2022 |
N327058: The country of origin of medical cables
| Country of Origin: United States |
| Item: A patient cable in an electrocardiography machine. The subject cable is constructed of a length of insulated copper conductor affixed at one end with patient-end clips and a specialized monitor connector on the other. The number of patient-end clips, length of wire, and specific monitor connector is dependent upon the needs of the customer. |
| Reason: The cable conductor created in the U.S. imparts the essential functional component of the finished article. Further, this bulk cable is not substantially transformed by the minimal operations performed in China. |
| Ruling Date: July 26, 2022 |
N327060: The country of origin of an electric air pump for the purposes of 301 Trade Remedies
| Country of Origin: Vietnam |
| Item: A hand-held pump that inflates and deflates inflatable products. The pump is an assembly that mainly consists of a DC motor, a centrifugal impeller, top and lower covers, and a housing enclosure. The pump is packaged with three valve adapters ready for retail sale. Each electric pump is assembled in Vietnam from components that are of Vietnamese and Chinese origin. The final assembly occurs in Vietnam. |
| Reason: The rotor and stator, which are the dominant components of a finished electric motor, are fabricated from raw materials in Vietnam. |
| Ruling Date: July 26, 2022 |
N327074: The tariff classification of a women’s hooded upper body garment from Indonesia
| HTS: 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other." |
| Items: A women’s hooded pullover constructed from 62 percent polyester, 34 percent rayon and 4 percent Spandex terry knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a pieced hood with a drawstring closure, long sleeves with rib knit cuffs and a rib knit banded bottom that reaches to below the waist. |
| Reason: Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter. |
| Ruling Date: July 26, 2022 |
N327075: The tariff classification of a water hammer arrestor from Taiwan
| HTS: 7419.80.5010, free, "Other articles of copper, other…brass plumbing goods not elsewhere specified or included." |
| Item: A “Copper/brass with plastic/rubber piston inside that absorbs shock wave caused by water hammer.” Each water hammer arrestor consists of a brass shell/chamber, a plastic sliding piston, rubber gaskets, a brass body, and a brass inner hex joint. The brass components comprise 85 percent of the weight and 78 percent of the value of the water hammer arrestor. The arrestor will “eliminate water hammer in residential and light commercial supply lines by absorbing sudden pressure changes due to fast closing shutoff valves and clothes washers. This action protects/keeps the pipes from banging and the potentially damaging effects of water hammer … The arrestor needs to be installed in areas where faucets and valves are creating noise. The installation usually requires cutting pipes, inserting tees, and then installing the water hammer arrestor.” |
| Reason: The brass shell/chamber, the brass body and brass inner hex joint provide the vast majority of the bulk to the water hammer arrestor. |
| Ruling Date: July 26, 2022 |
N326858: The tariff classification of disposable underwear from Thailand
| HTS: 9619.00.9000, 7%, "Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other: Other." |
| Item: Disposable underwear for men and women, sizes SM/M to XXL. The shell of the briefs is composed of 60 percent polypropylene, 30 percent pulp/paper and 10% polyurethane elastics, by weight. Attached in the gusset is an absorbent pad. The pad is constructed of 50 percent super absorbent polymers granules, 17 percent air laid (wood pulp + ethylene-propylene side by side (to facilitate absorbency)), 5 percent hot melt adhesive, 13 percent polyester and polyurethane elastics, 6 percent polyethylene film, and 9 percent pulp/paper. |
| Reason: In past rulings that considered the essential character of a multilayer diaper that included fluff pulp paper and SAP, the paper was considered to be indispensable to the function of the diaper, as it drew in the liquid before the SAP could then absorb and lock it into the core. However, in this case, the SAP makes up significantly more of the pad and the paper makes up significantly less. Therefore, no one material dominates in the functioning of the pad’s overall absorbency. GRI 3(c), last in tariff, will be utilized in determining classification. |
| Ruling Date: July 25, 2022 |
N327090: The tariff classification of a seat from China
| HTS: 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” |
| Item: An upholstered seat constructed of a red beech wood frame with a polyurethane finish. The backrest and armrests are comprised of a tight back upholstered single cushion that is permanently affixed to the seat frame. The seat foundation cushion and the backrest cushion are encased in textile fabric having self-welt seams. A row of exposed wooden spindle posts found throughout the seat extends vertically from the seat foundation to the seat backrest and armrests. Textile webbing and “S” springs located beneath the seat foundation provide comfort, structure, support, and are permanently affixed to the wooden frame. Teflon glides are located at the base of each leg. |
| Reason: N/A |
| Ruling Date: July 25, 2022 |
N327117: The tariff classification of a seat from China
| HTS: 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” |
| Item: An upholstered stool seat constructed of a red beech wood frame with a polyurethane finish. The stool seat contains no armrests. The stool seat foundation cushion and the backrest cushion are encased in tight back textile fabric having self-welt seams. Affixed to the wooden frame are red beech wood side stretchers and stainless steel round tube metal footrests. Textile webbing and “S” springs located beneath the seat foundation provide comfort, structure, support, and are permanently affixed to the wooden frame. Teflon glides are located at the base of each leg. |
| Reason: N/A |
| Ruling Date: July 25, 2022 |