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:
N337718: The country of origin of the JAS-Roll-1500kg
| Country of Origin: South Korea |
| Item: The JAS-Roll-1500kg is an automated guided vehicle that is capable of loading roll-type objects and engineered to navigate autonomously throughout a manufacturing facility. It is designed to lift and transport anode rolls and cathode rolls that are used to manufacture electric vehicle batteries. The JAS-Roll-1500kg is assembled in South Korea using components sourced from China, Germany, India, Japan, Korea, Malaysia, Singapore, and Taiwan. Based on the information provided, the vehicle is divided into two sections, referred to as the Upper Frame Assembly and Lower Frame Assembly within your submission. |
| Reason: The sum of the final assembly and the production of crucial components in South Korea, constitutes a substantial transformation. In particular, the sole subassemblies, namely the Upper Frame Assembly and Lower Frame Assembly, are created in Korea, combined with various mechanical and electrical components, and assembled to form the final automated guided vehicle. |
| Ruling Date: Feb. 15, 2024 |
N337704: The tariff classification of a kayak carrier from China
| HTS: 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: A kayak carrier designed to attach to the crossbars on a motor vehicle roof rack or a truck bed cargo rack. The kayak carrier is made from the combination of metal and plastic parts and is available in multiple models: some can be a fixed shape and others can be folded flat when not in use. |
| Reason: The Explanatory Notes to heading 8708 list exterior luggage racks as parts of bodies. It states, “(B) Parts of bodies and associated accessories, for example, …exterior luggage racks….” Therefore, it will be classified as such. |
| Ruling Date: Feb. 15, 2024 |
N337688: The tariff classification of multilayer wood panel from Belarus
| HTS: 4412.33.3275, 40%, “Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Other: Other: Not surface covered.” |
| Item: Uncoated, multilayer wood panels. The panels measure 1525 millimeters wide by 1525 millimeters long and between 3 millimeters to 40 millimeters in thickness. The core consists of a mix of alder (Alnus spp.) and birch (Betula spp.), both nonconiferous woods. The grain of each layer runs at a 90-degree angle to the successive layers. The face and back plies consist of alder (Alnus spp.), a nonconiferous wood. All the plywood panels are constructed of odd number of wood layers or plies, none of which exceeds 1.5 mm in thickness. The face and back ply are uncoated and may be sanded or unsanded. |
| Reason: Subheading 4412.33 is the correct subheading at the 6-digit level, however, duty rates are set at the 8-digit subheading level. For this instant plywood panel with alder face and back plies, the 8-digit level subheading would be, 4412.33.32. For Belarus, the duty rate for subheading 4412.33.32 is 40% ad valorem, not duty-free. |
| Ruling Date: Feb. 15, 2024 |
N338208: The tariff classification of a textile costume from China
| 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 sample of a costume which consists of a long-sleeved pullover dress, cape, and headpiece. The back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching, The hem is finished with large, visible, loose overlock stitching. A strip of raw mesh is stitched to the bottom of the dress with long, loose straight stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set and features large, visible, loose overlock stitching on the neck, sleeves, and deep back opening. |
| Ruling Date: Feb. 16, 2024 |
N337921: The classification and country of origin of an expanding document organizer from Cambodia
| HTS: 4202.12.2935, 20%, “trunks, suitcases, vanity and attaché cases and similar containers: with outer surface of plastics: other: other: attaché cases, briefcases and similar containers.” |
| Item: An expanding document organizer. It is akin to a briefcase and constructed with an outer surface of plastic sheeting. The article provides storage, protection, portability, and organization to files, documents, and related accessories during travel. The interior has nineteen expandable pockets. It features a plastic carrying handle and secures with a plastic latch closure. The organizer measures: 15.5 inches (w) x 10.25 inches (h) x 4.75 inches (d). |
| Reason: N/A |
| Ruling Date: Feb. 16, 2024 |
N337890: The tariff classification of a flat panel display module from Japan
| HTS: 8524.91.9000, 4.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” |
| Items: A 6.5-inch Thin Film Transistor (TFT), Liquid Crystal Display (LCD), Video Graphics Array (VGA) display module. This display module includes a timing and control (“TCON”) integrated circuit (IC), a grayscale IC, and a gate and source driver. As per the information provided, it does not have a touch screen and cannot convert video signals. Moreover, at the time of importation, this module is fungible and can be incorporated, after importation, into different machines. |
| Reason: N/A |
| Ruling Date: Feb. 16, 2024 |
N337825: The tariff classification of extruded aluminum profiles from Germany
| HTS: (1) 7604.21.0010, 9903.85.01, 1.5% + 25%, "aluminum bars, rods and profiles: of aluminum alloys: hollow profiles, heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter.” (2) 7604.29.1010, 9903.85.01, 5% + 25%, "aluminum bars, rods and profiles: of aluminum alloys: other: other profiles, heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter." |
| Item: Aluminum profiles (extrusions). These extruded profiles are made from type 6063A-T6 aluminum alloy and will be used as safety enclosures and in industrial applications where physical harm and/or excessive noise levels must be contained. The extrusions are imported in cut lengths or in material lengths measuring 6 m or 8 m and have not been drilled, punched or notched. You indicate that some profiles are ready for use in their condition as imported while others will require further manufacturing. Machining, drilling, notching, and cutting, if needed, and assembly will take place after importation. Part numbers (1) SX7000N, (2) SX7170N, and (2) SX8180N are profiles used with doors/door enclosures. Part number SX7000N has a uniform cross section along its entire length with eight enclosed voids. Part numbers SX7170N and SX8180N have a uniform cross section along their entire length with no enclosed void. Part numbers (1) SX1000N and (1) SX2600N are wall profiles which you state provide a protective barrier between the area where a hazard can occur and the area where people may be present. These hollow profiles have a uniform cross section along their entire length with two enclosed voids. |
| Reason: An extrusion of this kind is considered a hollow profile for tariff purposes. For tariff purposes, these extrusions are considered open or other profiles. |
| Ruling Date: Feb. 16, 2024 |
N337772: The tariff classification of a bralette and panty from China
| HTS: (1) 6212.10.9010, 9903.88.03, 16.9% + 7.5%, “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other: Other: Of cotton.” (2) 6108.21.0010, 9903.88.03, 7.6% + 7.5%, “Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s.” |
| Item: (1) A bralette constructed of 95% cotton, 5% spandex knit fabric. The bra features a scoop front neckline, a front lining with removable foam cups, a racer back, an approximately 1-inch wide elastic bottom band and two decorative buttons on the front. The bralette is also offered in more colors. (2) A bikini panty constructed of 95% cotton, 5% spandex knit fabric. The panty features an exposed elastic waistband measuring approximately 1-inch wide and a lined crotch gusset. A hipster panty is also offered. |
| Reason: N/A |
| Ruling Date: Feb. 16, 2024 |
N338071: The tariff classification of a textile costume from China
| 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 sample of a costume identified which consists of a short-sleeved pullover dress, hair clip and a pretend plastic perfume bottle. The back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching, The hem is finished with large, visible, loose overlock stitching. Although there is some styling on the garment, the dress is not well-made. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Feb. 16, 2024 |
N337697: The tariff classification of a plasma arc torch boring machine
| HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Item: A plasma arc torch boring machine. After importation, the plasma torch will be employed as a key component of a large, self-propelled trenching and tunneling system. The trenching and tunneling system, which is not part of the importation, uses wheels to move along tracks into a trench or tunnel, carrying on its front end one or more plasma torches, water sprays, and mechanical hammers or arms to break up and melt rocks during tunnel boring operations. The mechanical arms pull away fractured rock, dirt, and molten materials, which fall onto a return conveyor. |
| Reason: N/A |
| Ruling Date: Feb. 15, 2024 |