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:
N329831: The tariff classification of a pouch from China
| HTS: 4202.92.9100, 9903.88.03, 17.6% + 25%, "Other containers and cases, other, with outer surface of textile materials, of man-made fibers." |
| Item: A textile pouch constructed with an outer surface of 100% polyester canvas. The pouch has one interior compartment with a zipper closure across the top and a retractable extension. The article is not internally fitted to a particular pencil or set of pencils, however. It is a generic pouch suitable to provide storage, organization, protection, and portability for a variety of articles. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2022 |
N329862: 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: An adult-sized costume, which consists of a sleeveless pullover top, pants, waist sash, boot covers, wrist guard, rope waist tie and mask and features a lace-up neck with a string tie, the neck and armholes have raw, jagged cut edges with raveling edges. The bottom hem is raw and unfinished. The garment is constructed with long loose straight stitching. |
| Reason: The flimsy man-made textile pullover top imparts the essential character of the set. |
| Ruling Date: Dec. 21, 2022 |
N329866: 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, which consists of a long-sleeved pullover dress, grey wig, novelty glasses, and headpiece and features a single ply lace collar stitched to the front of the unfinished neckline and a deep unfinished back opening closed with a small hook and loop tab. The dress features a faux placket front trimmed with non-functional buttons. The waist features narrow exposed elastic, and the hem bottom is raw and unfinished. The garment is constructed with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Dec. 21, 2022 |
N329877: The tariff classification of a plastic dog toy from China
| HTS: 3924.90.5650, 9903.88.15, 3.4 + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: An orange round thermoplastic rubber (TPR) plastic disc. The exterior features images of paw prints and dog bones. The item measures approximately 8.5 inches in diameter by 1.2 inches thick. The plastic disc is to be used outdoors and is designed as a fetch-and-toss toy for a dog. The item will be sold and marketed as a dog toy. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2022 |
N329705: The tariff classification of printed matter from China
| HTS: 4911.99.6000, 9903.88.15, free + 7.5%, “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” |
| Items: Printed articles for use by children for various activities. They include templates for practicing letters, drawing, and learning colors. The surfaces are erasable and reusable. A small clock with moveable hands aids the child in learning to tell time. One surface features a maze and a space in which the child is prompted to complete the sentence, “when I grow up…” Included in the retail package is a small sheet of stickers for use on the boards. Both versions are very similar except for their themes. |
| Reason: The items are not books, but rather tri-fold paperboard, lithographically printed and laminated. |
| Ruling Date: Dec. 20, 2022 |
N329851: The tariff classification of 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 depicting a scarecrow, which consists of a long-sleeved coat, pullover top, rope waist tie and hat and features a single-ply collar with raw, unfinished, jagged cut edges. The long sleeves, cutaway front, and hem bottom also feature raw, unfinished, jagged cut edges. The garment is constructed with long, loose, straight stitching. |
| Reason: The flimsy man-made knitted textile cutaway coat imparts the essential character of the set. |
| Ruling Date: Dec. 20, 2022 |
N329864: 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, which consists of a long-sleeved pullover dress and pants, and features a single ply pointed collar with raw unfinished edges, a deep back opening closed with a single small hook and loop tab, faux placket front trimmed with non-functional skull buttons, and a raw unfinished hem bottom. The garment is entirely constructed with large loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Dec. 20, 2022 |
N329527: The tariff classification of a snack food from Spain
| HTS: 1905.90.9030, 4.5%, "Bread, pastry, cakes, biscuits and other bakers’ wares…other…other…corn chips and similar crisp savory snack foods." |
| Item: "Airnuts" are brown, beige or orange hemispherical baked snack food that will be imported in five flavors. Each “Airnut” is light and airy, has a hollow and porous appearance and consists of a crunchy texture. Each “Airnut” is said to measure approximately 1 inch in length, 1 inch in width, and ¾ of an inch in thickness. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2022 |
N329719: The tariff classification of a “My Little Pony Ponytails BFFs” from Vietnam
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: The “My Little Pony Ponytails BFFs” are comprised of two plastic My Little Pony toys and four plastic charms packed in a plastic heart shaped carry case. The toy ponies are one inch tall, and feature long braided tails which are permanently attached to the pony by a plastic loop. The heart-shaped plastic carry case contains custom dividers to hold the ponies and charms. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2022 |
N329746: The tariff classification of headwraps from China
| HTS: (1) 6505.00.1540, 9903.88.03, 7.9% + 25%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of cotton, flax or both: Knitted: Of cotton: Other: Other.” |
| (2) 6505.00.8090, ¢18.7/kg + 6.8% + 25%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: Other: Other.” |
| Items: (1) A headwrap composed of 100% cotton knit fabric. The triangular shaped item has two string ties that are approximately 16 inches long. (2) A headwrap composed of 100% polyester woven fabric. The triangular shaped item features two self-fabric string ties that have been sewn to the ends and measure approximately 16 inches long. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2022 |