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:
N326957: The tariff classification of a tote bag and drawstring bag from Bulgaria
| HTS: 4202.92.3131, 17.6%, "Travel, sports, and similar bags: with outer surface of textile material: other: other: of man-made fibers." |
| Item(s): A tote bag constructed with an outer surface of 100 percent viscose, a man-made textile. This bag features two handles, a drawstring closure, and measures 32” (L) x 24” (W) x 19” (H). The tote bag is designed and sized to provide storage, protection, portability, and organization to personal effects, such as clothing, during travel. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2022 |
N326958: The tariff classification of Bilberry Extract Powder from China
| HTS: 1302.19.4140, 9903.88.15, 1% + 7.5%, “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: other: ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other.” |
| Item(s): Bilberry Extract Powder. Bilberry fruit will be crushed, subjected to an extraction process using ethanol, filtered, evaporated, sprayed dried and packed. Maltodextrin is added to the product to serve as an anti-caking agent. The powder will be shipped in 10-kilogram aluminum bags for sale to the U.S-based company Herbalife, will be used as an ingredient in dietary supplements, or in food and beverages. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2022 |
N327200: The tariff classification of a chassis from Mexico
| HTS: 8716.90.5060, 3.1%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other.” |
| Item(s): A chassis frame for trailers that carry shipping containers. The item will be imported without axles, wheels, wiring or rear lights. The chassis is intended to be built by MIA Mexico and sent to Del Rio, Texas. The composition of the material of the chassis frame will be carbon steel. |
| Reason: Explanatory Note 87.16 references “Parts” and lists chassis and component parts thereof as parts of trailers. Therefore, classification of the chassis frame as a full trailer in subheading 8716.40 is precluded. |
| Ruling Date: Aug. 4, 2022 |
N327215: The tariff classification, country of origin and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of curtain panels
| HTS: 6303.92.2010, 11.3%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Window curtains (including drapes) and window valances.” |
| Country of Origin: Guatemala |
| DR-CAFTA Eligibility: Ineligible |
| Item(s): Curtains made from a 100 percent acrylic woven chenille face fabric with a 100 percent polyester woven lining. The face and lining fabrics are sewn together at the top and sides. Eight metal grommets from which the curtain will be hung are added along the top hem and metal weights for curtain stability are sewn into the bottom hem edges. A nonwoven fabric is inserted into the top hem for grommet stability. |
| Reason: The country of origin is conferred by the last country in which an important manufacturing assembly occurred. It is the chenille fabric that must make the tariff shift change set forth in the tariff shift rule. However, the tariff shift rule does not allow a change from non-originating chenille fabric. Therefore, the chenille fabric must originate in order for the curtain panel to quality for preferential treatment. |
| Ruling Date: Aug. 4, 2022 |
N327318: The tariff classification of a costume from China or 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(s): A child-sized costume identified as the Mayflower Pilgrim Boy, which consists of a cape, pullover top, pull-on pants, sash with buckle, hat, and a pair of shoe buckles. The cape is made of man-made textile fabric and falls to the thighs of the wearer. The cape features a full front opening with only an insubstantial string tie for closure at the single-ply collar. The panels of the cape are stitched with long, loose straight stitching. The collar, front opening and the bottom hem of the cape are raw and unfinished. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2022 |
N327323: The tariff classification of girls’ coated swimsuits from China
| HTS: (1)(2) 6113.00.9086, 9903.88.15, 7.1% + 7.5%, "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’." |
| (3) 6112.41.0020, 9903.88.15, 24.9% + 7.5%, "Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: Girls'." |
| Item(s): (1) A girls’ two-piece swimsuit constructed from 84% polyester, 16% spandex knit fabric, which has been lined with a 100% polyester knit fabric. The outer surface of the shell fabric is visibly printed with a microdot foil coating of PVC plastic. The closely spaced foil dots simulate the look of a metallic lamé fabric. The coating does not bear a design. The garment top features a bandeau design, which pulls over the head and secures with elastic straps that fasten around the neck with a slide hook. The garment bottom has a straight waist with high-cut leg-openings. (2) A girls’ two-piece swimsuit constructed from 84% polyester, 16% spandex knit fabric, which has been lined with a 100% polyester knit fabric. The outer surface of the shell fabric is visibly printed with a foil coating of PVC plastic which produces a lamé effect. The asymmetrical, double-strap, one-shoulder top pulls over the head and includes an additional one-half-inch strap that adjusts to secure the fit. The bottoms feature a wide waistband in a contrasting color and four-inch sides.(3) A girls’ one-piece swimsuit constructed from 84% polyester, 16% spandex knit fabric, which has been lined with a 100% polyester knit fabric. The outer surface of the shell fabric is printed with a foil coating of PVC plastic. The coating is not visible as the term is defined in the tariff. The garment features a round neckline, a scoop back, and waist cutouts. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2022 |
N327332: The tariff classification of a costume from 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(s): A child-sized costume, identified as Mayflower Pilgrim Girl, which consists of a long-sleeved pullover dress, separate collar, apron, and hat. The exposed elastic at the waist is sewn directly to the fabric with large, loose single straight stitching. Both the hem bottom of the faux top and the skirt are raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2022 |
N327059: The tariff classification of an outdoor blanket from China
| HTS: 6301.40.0010, 8.5%, “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers … Woven.” |
| Item(s): Quilted blankets designed for outdoor use. The blankets consist of three layers quilted together: an internal loft of polyester fibers sandwiched between two layers of polyester ripstop fabric. One layer of fabric is printed; the other is dyed. Both layers are treated with a Durable Water Repellent (DWR) intended to repel precipitation, spills, sand, stains, and odor. The synthetic fiber insulation provides for protection against the cold. There are four loops at each of the four corners intended to be used to hang the blanket to dry or to secure it to the ground. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2022 |
N327063: The country of origin of mallets
| Country of Origin: Vietnam |
| Item(s): 12-ounce and 24-ounce Hickory 2-Sided Soft Face Mallets consisting of a forged, carbon steel head and an injection-molded handle. The mallets also include replaceable plastic caps that cover the striking face of the mallet heads. The plastic caps protect parts and surfaces from damage when using the mallet. Each mallet is manufactured in the same manner. |
| Reason: The forging of the mallet heads that imparts the essence of the finished mallet. |
| Ruling Date: Aug. 3, 2022 |
N327330: The tariff classification of a costume from 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-sized costume consisting of a long-sleeved pullover dress and separate waist sash depicting Ida Bell Wells. The waist has exposed elastic attached with a single row of straight stitching and the sleeve ends and hem bottom are raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2022 |