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:
N335823: The tariff classification of a bumper attachment from Argentina
| HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Item: A Bumper Attachment designed to be fitted on the front end of a truck. The Bumper Attachment includes a bumper assembly, a power systems assembly, and an attachment assembly. The bumper assembly is coupled to the front end of a truck. The power assembly is mounted to the bumper assembly, and provides cutouts for mounting hydraulic connectors, blade connectors, and pneumatic connectors. The attachment assembly is coupled to the bottom end of the truck and extends beyond the front end of the bumper. Furthermore, the attachment assembly includes a bracket and frame that can be positioned in various configurations to allow it to receive different attachments. The bracket can receive hydraulic and electronic attachments which are then operatively coupled to the power systems assembly. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2023 |
N335834: The tariff classification of a hydration pack from China
| HTS: 4202.92.0400, 9903.88.03, 7% + 25%, "other containers and cases, with outer surface of sheeting of plastic or of textile materials, insulated food or beverage bags, with outer surface of textile materials, beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through an attached flexible tubing." |
| Item: A hydration pack constructed with an outer surface of man-made textile material. It is similar in design to a backpack and includes two straps that can be worn over the shoulders and on the back. The hydration pack features one main compartment and a top zippered closure. The exterior features a zippered pocket and a slide pocket. The interior of the pack has a plastic bladder with a drink tube and a plastic bite on/off valve. |
| Reason: A spray coating that is applied to the sample doesn't affect the classification. The spray is merely a treatment and does not create a continuous sheet of plastic on the outer surface of the article that is tactile or visual to the naked eye. As such, the outer surface constituent material is the textile material. |
| Ruling Date: Oct. 25, 2023 |
N331819: The tariff classification of a bonded polyester upholstery fabric from China
| HTS: 5512.19.0040, 9903.88.03, 13.6% + 25%, “Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Duck." |
| Item: Flexsteel Pattern 402, Caitlin, is a bonded fabric consisting of a woven face fabric bonded to a knit backing fabric. The dyed face fabric is of plain weave construction and is composed wholly of staple fibers, of which 93.5 percent is polyester and 6.5 percent is linen. |
| Reason: The face fabric imparts this product with the essential character. |
| Ruling Date: Oct. 24, 2023 |
N331914: The tariff classification of a plain-woven polyester upholstery fabric from China
| HTS: 5512.19.0040, 9903.88.03, 13.6% + 25%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Duck." |
| Item: Flexsteel Pattern 852 (Florentino) is a printed fabric of plain weave construction. The fabric weighs 309.7 g/m2 and is composed wholly of polyester, of which 92.2 is staple fibers and 7.8 percent is filament fibers. The fabric contains 33 single yarns per centimeter in the warp and 29 single yarns per centimeter in the filling. The average yarn number for this fabric has been calculated to be 20 in the metric system. |
| Reason: A CBP Laboratory has confirmed that the fabric contains more than 85 percent by weight of polyester staple fibers, which is specifically provided for in the tariff. |
| Ruling Date: Oct. 24, 2023 |
N332439: The tariff classification of coated aluminum foil from Austria
| HTS: 7607.19.6000, 9903.85.39, 3%, "Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: other. " |
| Item: A Thermal Bond Heat Seal, part number 4TI-0591/IND, a heavy-duty, peelable, heat-sealing foil suitable for long term storage and transportation of PCR plates for laboratory use. The product is comprised of 86% aluminum and 14% plastic. |
| Reason: N/A |
| Ruling Date: Oct. 24, 2023 |
N334071: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric from China
| HTS: 6001.92.0040, 9903.88.03, 17.2% + 25%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Other. |
| Items: Flexsteel Pattern 411, Fonda, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric. According to the information provided with your request, the face fabric is of warp knit cut pile construction and is composed wholly of polyester. The weight of the face fabric is 230 g/m2. The woven backing fabric weighs 80 g/m2. The total weight of the bonded fabric is 310 g/m2. |
| 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: Oct. 24, 2023 |
N335596: The tariff classification and country of origin for a tool holster from Cambodia; 19 CFR 102.21 (c)(2); tariff shift
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." |
| Country of Origin: Cambodia |
| Item: A tool holster constructed of 100 percent polyester, which is a man-made textile material. The holster is designed to provide storage, protection, organization and portability to the tools used in the low voltage industry. It features an open main compartment. The front features multiple open front pockets and a metal ring. The exterior features a metal clip. The polyester fabric and all materials are produced in China. All cutting, sewing, and assembly are performed in Cambodia. |
| Reason: The tool holster is assembled in Cambodia from at least two components. As such, it meets the terms of the tariff shift requirement for subheading 4202.92.91 in Section 102.21(c)(2), namely, a change to subheading 4202.92.60 through 4202.92.97 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. |
| Ruling Date: Oct. 24, 2023 |
N335874: The tariff classification of a growing medium from China
| HTS: 6806.90.0090, 9903.88.03, free + 25%, “Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812, or of chapter 69: Other: Other: Other.” |
| Item: A "Sponge Model" consisting of 48 percent by weight expanded natural vermiculite, 45 percent by weight polyurethane, and 7 percent by weight controlled-release fertilizer. It is designed as a growth medium for seeds. The Sponge Model measures approximately 2 inches high by 1.3 inches in diameter at its widest points. The top of the Sponge Model features a divot for seed placement, while the bottom features a removable plug. The fertilizer, which is in pellet form, is stored in the hollow core of the Sponge Model. |
| Reason: The expanded vermiculite component provides the essential character of the Sponge Model. |
| Ruling Date: Oct. 24, 2023 |
N331820: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric from China
| HTS: 6001.92.0030, 9903.88.03, 17.2% + 25%, “Long pile fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour." |
| Items: Flexsteel Pattern 913, Dream, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric and is composed wholly of polyester. The dyed face fabric is of warp knit cut pile construction and weighs 243.4 g/m2. Additionally, the face fabric contains 20 stitches per centimeter in the vertical direction. 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, we have determined that it is the face fabric which imparts this product with the essential character. |
| Ruling Date: Oct. 23, 2023 |
N332879: The tariff classification of a ceramic surface from Portugal
| HTS: 6914.90.8000, 5.6%, “Other ceramic articles: Other: Other.” |
| Items: Simplyceram is a .6-inch-thick surface consisted of a beveled ceramic top layer which measured approximately .12 inches thick, backed by a PVC core which measured approximately .37 inches thick. The Simplyceram is a surface designed for use as countertops, backsplashes, and kitchen islands. It can be imported ready to install, or may require further processing after importation, such as cutting to size or adding cut-outs. |
| Reason: The ceramic component provides the essential character of the Simplyceram surface. |
| Ruling Date: Oct. 23, 2023 |