Recent CBP NY Rulings

February 28, 2023 by Ben Perkins|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

N330426: The tariff classification of printed circuit board (PCB) mounted terminal blocks from Germany

HTS: 8536.90.4000, free, “Electric apparatus for switching or protecting electric circuits, or for making connections to or in electrical circuits…: Other apparatus: Terminals, electrical splices and electrical couplings; wafer probers.”

Items: Three push-in, lever actuated terminal blocks having a plastic body and three termination sockets where solid and/or ferruled conductors can be inserted and clamped into position. (1) is rated at 400 V and is equipped with electrical contacts where the device is soldered onto a PCB. (2) is rated at 630 V and (3) is rated at 320 V.

Reason: N/A

Ruling Date: Feb. 8, 2023

N330441: The tariff classification of a woman’s top from India

HTS: 6211.43.1060, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206."

Item: A woman’s top constructed from 80% viscose and 20% linen woven fabric. The garment features a deep square front and back neckline, leaving the upper half of the back exposed, short puff sleeves with elasticized ends, and a hemmed bottom. The top extends from the shoulders to the hip area.

Reason: N/A

Ruling Date: Feb. 8, 2023

N330484: The tariff classification of the the Droplette Micro-Infuser and the Droplette Micro-Infuser from Vietnam

HTS: 8509.80.5095, 4.2%, "Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other."

Item: A hand-held, rechargeable, battery-operated, electromechanical personal care device. The device transforms various specially formulated skincare ingredients, by releasing single-use capsules made of HDPE, into a therapeutic aerosolized “micro-mist.” As a result, ingredients are more deeply transdermally infused into the skin than traditional topical skincare application methods.

Reason: N/A

Ruling Date: Feb. 8, 2023

N330495: The tariff classification of an incontinent underpad from Turkey

HTS: 6304.91.0140, 5.8%, “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.”

Item: A 5-layer reusable incontinent underpad. The top and bottom layers of the pad are made from 100% polyester knitted fabric. The three middle layers consist of loose polyester fiber, nonwoven polyester fabric and a polyurethane membrane. Quilt stitching extends through all five layers and the edges are finished with a sewn on binding. The pad features flaps that allow it to be inserted under the mattress so that the underpad does not shift on the mattress surface.

Reason: The underpad is not eligible for treatment under subheading 9817.00.96 because the article is designed to be used by both handicapped and non-handicapped adults and those with both chronic or temporary physical or mental impairments.

Ruling Date: Feb. 8, 2023

N330534: The tariff classification of a plastic washbasin from China

HTS: 3922.10.0000, 9817.00.96, free, "Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics: baths, shower baths, sinks and washbasins."

Item: A washbasin composed of acrylonitrile-butadiene-styrene plastic. The product has an ergonomic design, including a curved edge adapted to the natural shape of the neck and an inner headrest that supports the patient’s head. The basin also has an extendable tube for emptying and a stopper that prevents water from running out while the head is being washed. It is designed to facilitate hair washing for patients who are bedridden for long periods of time, allowing for the patient’s hair to be washed at the bedside. It will be sold in medical supply stores and catalogs.

Reason: A secondary classification will apply for the raised toilet seats in subheading 9817.00.96 as parts and accessories for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.

Ruling Date: Feb. 8, 2023

N330400: The tariff classification of raised toilet seats from China

HTS: 3922.20.0000, 9817.00.96, free, "Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics: lavatory seats and covers."

Items: Raised toilet seats composed of soft polyurethane plastic. It is designed to replace a standard toilet seat. The raised toilet seat is marketed to people who have difficulty getting up from the toilet, such as the elderly, disabled or people with reduced mobility and will be sold in medical supply stores.

Ruling Date: Feb. 7, 2023

N330481: The tariff classification of implantable collamer lenses from an unknown country

HTS: 9021.90.8100, free, “Other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Other: Other.”

Item: Implantable collamer lenses surgically placed entirely within the posterior chamber directly behind the iris and in front of the anterior capsule of the human crystalline lens. The collamer lens does not replace the human eye’s natural lens but is specially shaped to work with it to correct/reduce vision problems, such as myopia and myopia with astigmatism.

Reason: N/A

Ruling Date: Feb. 7, 2023

N326993: The tariff classification of a bonded fabric consisting of a warp knit cut pile face fabric bonded to a knit backing fabric from China

HTS: 6001.92.0030; 9903.88.03, 17.2% + 25%, "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 bonded to a knit backing fabric and is composed wholly of polyester. The printed face fabric is of warp knit cut pile construction and weighs 240.8 g/m2. Additionally, the fabric contains 21 stitches per centimeter in the vertical direction. The dyed backing fabric is of weft knit pile construction and weighs 171.6 g/m2. The total weight of the bonded fabric is 412.4 g/m2.

Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, CBP determined that it is the face fabric which imparts this product with the essential character.

Ruling Date: Feb. 6, 2023

N330298: The tariff classification of a novelty hat from China

HTS: 6505.00.6090, 9903.88.03, 7% + 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: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid…Other: Other: Other.”

Item: A conical shaped hat which you state is constructed of 100% red polyester knit fabric. The hat measures approximately 12 inches in length and features a white plush band of 2.5 inches approximately with a white pom-pom at the top.

Reason: Recent changes to the Explanatory Notes (EN) of 95.05 now exclude carnival and festive design headgear made of durable material having a utilitarian function.

Ruling Date: Feb. 6, 2023

N330299: The tariff classification of novelty hat from China

Item: A conical shaped hat which you state is constructed of 100% green polyester knit fabric. The hat measures approximately 17 inches in length and features a red plush band of 2.5 inches approximately with a red metal jingle bell on top.

Reason: Recent changes to the Explanatory Notes (EN) of 95.05 now exclude carnival and festive design headgear made of durable material having a utilitarian function.

Ruling Date: Feb. 6, 2023