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:
N337644: Classification and country of origin determination for a bathmat; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis
| HTS: 5705.00.2030, 9903.88.03, 3.3% + 25%, “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” |
| Country of Origin: China |
| Item: A gray bathmat consisting of an upper surface of knitted polyester fabric of cut-pile construction. The knitted fabric is laminated to a layer of foam approximately 1/2 inch thick and is backed with a non-skid polyvinyl chloride (PVC) coated polyester fabric. In China the polyester yarns are knit to form fabric that is dyed, the foam is formed, the polyester coated PVC is formed, the knitted binding fabric is formed, and the fabric, foam and PVC coated fabric are laminated together. In Vietnam the fabric is cut to size, binding is sewn along the edges, and the finished mat is packaged and exported to the United States. |
| Reason: The knitted fabric forming the upper surface of the bathmat, the foam and PVC coated polyester material shifts to heading 5705 in China at the time the materials are laminated together. The knitted binding fabric shifts to heading 5705 in Vietnam. In this case, however, the knitted binding material is disregarded in accordance with Section 102.13, the de minimis rule. The binding material represents 4.51% of the bathmat's total weight. Consequently, the binding is disregarded when determining the country of origin of the bathmat. |
| Ruling Date: Feb. 6, 2024 |
N337643: Classification and country of origin determination for a chenille bathmat; 19 CFR 102.21(c)(2); tariff shift
| HTS: 5705.00.2030, 3.3%, “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” |
| Country of Origin: Vietnam |
| Item: A gray bathmat consisting of an upper surface of polyester fabric of looped-pile knitted construction. Polyester chenille yarns form the pile. The knitted fabric is laminated to a layer of foam approximately 1/2 inch thick and is backed with a nonskid polyvinyl chloride (PVC) coated polyester fabric. In China the chenille yarns are formed, the knitted fabric that forms the upper surface is formed and dyed, the polyester coated with PVC is formed, and the knitted binding is formed. In Vietnam, the foam is formed, foam and PVC coated polyester layers are laminated to knitted fabric, the fabric is cut to size, the binding is sewn along the edges, and the finished mat is packaged and exported to the United States. |
| Reason: As all the materials make the tariff shift in Vietnam, the country of origin is conferred in Vietnam. |
| Ruling Date: Feb. 6, 2024 |
N337628: Tariff classification of a poured candle from Vietnam
| HTS: 3406.00.0000, free, “Candles, tapers and the like.” |
| Item: The “Lightscapes Magic Candle" is a poured 4-ounce candle with a cotton wick in a plastic sleeve, surrounded by a synthetic jelly fill, within a glass holder exterior. The candle is slightly larger than a votive and the wax is a soy/coconut blend, which is melted and poured in Vietnam. Embedded in the wax, right next to the wick, is a heat sensor. The jelly fill contains a light emitting diode (LED) microlight strand. When the wick is lit, the heat sensor triggers the LEDs to light up, and when the candle is extinguished, the LEDs turn off. The candle is not replaceable and once it is fully consumed the LEDs will no longer function. |
| Reason: This article would be considered a candle, so it is specifically provided for within heading 3406 per General Rule of Interpretation 1. |
| Ruling Date: Feb. 6, 2024 |
N337735: The tariff classification of polyethylene bags from Indonesia
| HTS: (1), (2), (3) 3923.21.0085, 3%, "articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: polyethylene retail carrier bags (PRCSs) with handles (including drawstrings), with no length or width shorter than 6 inches (152.4 mm) or longer than 40 inches (1016 mm)." (4) 3923.21.0095, 3%, "Articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other." |
| Item: Low-density polyethylene (LDPE) bags. The LDPE bags have cut-out handles and are printed with a digital image of the company logo. Hospitals will use the bags to send prosthetics home with patients. The four sizes of bags to be imported are (1) 16 inches x 18 inches composed of 37.5-micron LPDE, (2) 11 inches x 18 inches composed of 37.5-micron LDPE, (3) 18 inches x 30 inches composed of 62-micron LDPE, and (4) 18 inches x 48 inches composed of 68-micron LDPE. |
| Reason: (1), (2), (3) The bags are provided free to patients to carry home their prosthetics and are therefore of the same class or kind as retail carrier bags. The specifications fall within the parameters of 3923.21.0085. |
| Ruling Date: Feb. 7, 2024 |
N337702: The tariff classification of textile buntings and a pennant banner from China
| HTS: (1), (2), (3) 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: (1) A “Small Spider Web Cotton Bunting,” is a textile bunting intended to be hung and affixed below a window or porch railing. The bunting is composed of 100% cotton woven, dyed black, fabric. The item is semicircular in shape and features three brass grommets along the top straight edge and has a 100% cotton woven binding sewn around the scalloped edges. The item also features an embroidered black spider and web motif on a 100% cotton woven, dyed orange and cream fabric sewn to the black fabric. (2) A “Spider Web Cotton Pillar Bunting,” is a textile bunting intended to be hung and affixed to a pillar or column. The item is rectangular in shape and features two embroidered black spiders and web motifs. Both horizontal sides have two brass grommets, one on either end. (3) A “Spider Web Cotton Pennant,” is a textile pennant banner intended to be hung and affixed to a porch railing, fence, gazebo, or entryway. |
| Reason: Although the articles display recognized festive motifs of Halloween, they are excluded from Chapter 95 by Chapter note 1(f) “Textile flags or buntings, or sails for boats, sailboards, or land craft, of Chapter 63.” |
| Ruling Date: Feb. 7, 2024 |
N337593: The tariff classification of Protein Mug Cake from Brazil
| HTS: 1901.20.8000, 8.5%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…not elsewhere specified or include; Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Other.” |
| Items: A Protein Mug Cake. The stated ingredients are rice flour, soy protein isolate, inulin, modified starch, cocoa, sunflower oil, cassava starch, chia seed, flaxseed, cinnamon, monocalcium phosphate, sodium bicarbonate, chocolate flavor, soy lecithin, sucralose and tocopherols. The product will be packed in a plastic canister or pouch of 48 g. and used to produce high-protein mug cakes in a microwave oven. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2024 |
N337548: The tariff classification of a frozen prepared meal from the United Kingdom
| HTS: 1902.30.0040, 6.4%, "Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…other pasta…other…frozen." |
| Item: The “Slimming World Korean Style Beef Noodles,” is a ready to heat and serve food preparation put up in individual servings (circular container with a film lid) for retail sale. The product will be imported frozen, and contains a mixture of cooked noodles (water, wheat flour, durum wheat flour, and salt), cooked beef strips and vegetables (spring onions, carrots, mushrooms, and peppers) in a spicy soy sauce, with sugar and sweetener. Directions on the product label instruct the consumer to remove the container from the packaging, pierce the film lid several times and place it on a microwave plate for 6 minutes. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2024 |
N337547: The tariff classification of a frozen meal from the United Kingdom
| HTS: 1902.30.0040, 6.4%, “pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…other pasta…other…frozen.” |
| Item: Cooked macaroni pasta in a creamy Cathedral City cheddar cheese sauce, sprinkled with toasted breadcrumbs, grated Cathedral City cheddar cheese and parsley. The product is mixed in the same tray and will be imported frozen, in 400-gram packages. Directions on the product label instruct the consumer to place it in the oven at a temperature of 180 degrees Celsius for 45-50 minutes or microwave for approximately 6-8 minutes. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2024 |
N338005: The tariff classification of the “Sun & Sky Silicone Ear Plugs” from China
| HTS: 9506.29.0080, 9903.88.15, free + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards, and other water-sport equipment; parts and accessories thereof: Other…Other." |
| Item: Four pairs of cylindrical-shaped, silicone putty “ear plugs” packaged together for retail sale in a polypropylene storage case. The product is used by rolling the silicone cylinder into a ball and flattening over the ear canal. The ear putty is used to keep water from entering a swimmer's ears while swimming. The product helps prevent swimmer's ear by not allowing water into the ear canal. The ear plugs are not designed for noise reduction. |
| Reason: N/A |
| Ruling Date: Feb. 8, 2024 |
N337656: The tariff classification of a pair of women’s knit pants from China
| HTS: 6104.62.2006, 9903.88.15, 14.9% + 7.5%, “women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread.” |
| Secondary Classification: 9817.00.96, “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: Other.” |
| Item: A pair of women’s knit pants. The pull-on pants feature a 1½-inch fabric covered waistband, two 9-inch side seam zippers with contrasting color zipper pulls, a patch pocket on the right-side leg with a horizontal zipper that also features a contrasting color zipper pull, three hand straps sewn into the waistband, one on each side and one in the center back of the garment) and hemmed leg openings. |
| Reason: The garment is designed for use by women using a wheelchair on a permanent basis. The garment possesses design features that distinguish it from typical pants. The pants feature two 9-inch side seam zippers and three hand straps sewn into the waistband to allow for greater reach to assist the wearer while pulling the pants on or taking them off in a wheelchair, even while seated or lying down. In addition, the pants are constructed with a lower rise in the front and a higher rise in the back to reduce fabric bunching. Further, the pants have no pockets on the seat back as the wearer will always be in a seated position. As a result, the product is consistent with items that are specially designed and adapted for use by those with permanent or chronic physical or mental disabilities. |
| Ruling Date: Feb. 8, 2024 |