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:
N339264: The tariff classification of tire and wheel assemblies from China
| HTS: (1) 8716.90.5059, 9903.88.03, 3.1% + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels with Tires: Wheels with other tires.” (2), (3) 8708.70.4560, 9903.88.03, 2.5% + 25%,“Parts and accessories of the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Road Wheels: Other: Other.” |
| Item: The articles under consideration are five pneumatic tire and wheel assemblies, each including a rubber tire and a steel rim. (1) Part Numbers 5.70-8 and 18*8.5-8 are intended for trailer use only. Both have steel wheels measuring 8 inches in diameter. Part Number 5.70-8 has a radial rubber tire 5.5-inches in width, and Part Number18*8.5-8 has a bias rubber tire 7-inches in width, and measure 460mm and 457mm in overall diameter, respectively. (2) Part Number 8-14.5 14PR (RV) is intended for use on recreational vehicles. It has a 14.5-inch diameter steel wheel with a rubber tire 6 inches in width, and measures 707mm in overall diameter. (3) Part Numbers 215/35-12 and 23*10.5-12 are intended for use on golf carts only. Both have steel wheels measuring 12 inches in diameter. Part Number 215/35-12 has a rubber tire 6-inches in width, and Part Number 23*10.5-12 has a rubber tire 7-inches in width, and measure 478mm and 585mm in overall diameter, respectively. Each of the products originate and are assembled in China, and are imported as a wheel including the tire. |
| Reason: N/A |
| Ruling Date: April 26, 2024 |
N339263: The tariff classification of trailer wheels and tire assemblies from China
| HTS: 8716.90.5059, 9903.88.03, 3.1 + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels with Tires: Wheels with other tires.” |
| Item: The articles under consideration have been identified as five pneumatic tire and wheel assemblies, Part Numbers STl75/80R13 6PR, ST205/75R15 8PR, 4.80-8 ( 4-lug), 4.80-12 (5-lug), 5.30-12 (5-lug). Each assembly is intended to be used with trailers only and includes a radial rubber tire and a steel rim. Part Number ST175/80R13 6PR has a 13-inch diameter steel wheel with a rubber tire 4.5-inches in width, and measures 610mm in overall diameter. Part Number ST205/75R15 8PR has a 15-inch diameter steel wheel with a radial rubber tire 4.5-inches in width, and measures 689mm in overall diameter. Part Number 4.80-8 (4-lug) has a 8-inch diameter steel wheel with a radial rubber tire 3.75-inches in width, and measures 405mm in overall diameter. Part Number 4.80-12 (5-lug) has a 12-inch diameter steel wheel with a radial rubber tire 3.75-inches in width, and measures 515mm in overall diameter. Part Number 5.30-12 (5-lug) has a 12-inch in diameter steel wheel with a radial rubber tire 4-inches in width, and measures 550mm in overall diameter. Each of the products originate and are assembled in China, and are imported as a wheel including the tire. |
| Reason: N/A |
| Ruling Date: April 26, 2024 |
N339209: The tariff classification of footwear from Vietnam
| HTS: 6404.19.9060, 9%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women." |
| Item: A closed toe/closed heel, woman’s, sneaker-style, casual shoe. The external surface area of the upper (esau) consists of man-made satin textile decorated with many randomly spaced applied plastic crystals. The rubber/plastics outer sole has several deep indentations as well as many small indents that provide traction. The footwear has limited flexibility and is not designed for athletic activity. The outer sole overlaps the upper material and has a foxing-like band. The F.O.B. value is over $12 per pair. |
| Reason: The crystals do not obscure the underlying textile. Therefore, the constituent material of the upper is textile, and the crystals are considered accessories or reinforcements. |
| Ruling Date: April 26, 2024 |
N339711: The tariff classification of strip staples from China
| HTS: 8305.20.0000, 9903.88.15, free + 7.5%, “Staples in strips.” |
| Item: The items under consideration are Type 90 strip staples made of q235 carbon steel coated with zinc. The staples will be sold in a range of six leg lengths, including 15 mm, 20 mm, 25 mm, 30 mm, 35 mm, and 40 mm. The staples are made to fit into an air staple gun. |
| Reason: N/A |
| Ruling Date: April 29, 2024 |
N339679: The tariff classification of compostable pet waste bags from China
| HTS: 3923.29.0000, 9903.88.03, 3% + 25%, “provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics.” |
| Item: Compostable pet waste bags that incorporate handles and are composed of 75% polybutylene adipate terephthalate (PBAT), 5% polylactic acid (PLA) and 20% starch. The bags are packaged either 150 or 300 bags to a retail box that indicates their use for pet waste pick-up and disposal. |
| Reason: N/A |
| Ruling Date: April 29, 2024 |
N339672: The tariff classification of from an electrical enclosure from China
| HTS: 8538.90.6000, 9903.88.01, 3.5% + 25%, “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Molded parts.” |
| Item: The VAR SPD Pump Cover-Display (Enclosure), which is a plastic molded enclosure having an overlay-keypad, two fasteners, and two rubber sealing washers. The Enclosure provides the structural support for a printed circuit board assembly (PCBA) that is installed within and what functions to electrically control the operation of the pump’s electric motor. The Enclosure has no electrical components or parts, but is specially designed to house the PCBA where the electrical switches align to the overlay-keypad. |
| Reason: The Enclosure does not encase or house components that circulate fluid nor is it an integral component part of the pump, but is specifically a cover for the PCBA, which is separate from the actual pump, so it isn't in heading 8413. |
| Ruling Date: April 29, 2024 |
N339655: The tariff classification of a pillow protector from China
| HTS: 9404.90.9622, 7.3%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: With outer shell of man-made fibers.” |
| Item: The pillow protectors are quilted and have a zipper closure at one end. The construction of this fabric features two knitted faces, held together by yarns traveling back and forth between them creating a design on both surfaces, and separated by textured stuffing yarns that have been inserted between the two outer faces during the knitting process. This construction provides the fabric with extra bulk and cushioning and imparts a quilted effect and freeform design on the outer surfaces. The pillow protectors are made in China from fabric formed in China. |
| Reason: N/A |
| Date: April 29, 2024 |
N339600: The tariff classification of a pillow and blanket set from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Item: Hugger & Throw Sets and are comprised of a “hugger,” which is a plush pillow with arm holes and a throw blanket. It has a fabric tube opening running from side-to-side to insert one’s arms and to hug the pillow against one’s body. The Hugger & Throw Sets come in seven styles: Avocado, Burger, Ice Cream, Sushi, PB&J, Dumpling, and Pumpkin Latte. The “huggers” take the form of an anthropomorphized juvenile avocado, burger, ice cream cone, etc., and the blankets are printed with matching themes. The “huggers” and blankets will be imported in their retail packaging with the pillow in front, followed by the blanket, and then a ribbon card in back. A tie ribbon will hold each set together. They will be sold in a big box store. They are made in China. |
| Reason: The pillow imparts the essential character to the pillow and blanket set. |
| Ruling Date: April 29, 2024 |
N339772: The tariff classification of a dog toy from China
| HTS: 8479.89.9599, 9903.98.03, 2.5% + 25%, “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: The battery powered KAi9 interactive dog toy. It has the realistic appearance of a life-sized dog doll that sits atop of and is attached to a 15-inch motorized disc. The doll contains electronic components including a PCB assembly, a sound sensor, and a bark sound player. When triggered by the sound sensor, these elements enable the doll to mimic realistic movements like bobbing its head, wagging its tail, and emitting barking sounds. The sound-activated motorized disc allows the KAi9 to roam about in random directions, adding an element of surprise and engagement to the dog’s playtime. The sound-activated roaming is initiated for 15 seconds every time KAi9 detects a sound. The KAi9 is said to be designed for dog owners seeking to provide their pets with an interactive and entertaining play experience. Its intended use is to reduce separation anxiety, promote exercise, and keep pet dogs entertained. |
| Reason: N/A |
| Ruling Date: April 30, 2024 |
N339686: The tariff classification of a photoelectric controller from China
| HTS: 8536.50.7000, 9903.88.01, free + 25%, “electrical apparatus for switching or protecting electrical circuits…, other switches:…, other:, electronic AC switches consisting of optically coupled input and output circuits…, electronic switches, including temperature protected switches, consisting of a transistor and a logic chip (chip-on-chip technology); electromechanical snap-action switches for a current not exceeding 11 amps” |
| Item: The 3-Pin Twist Lock Photocell 120V-277V 50/60HZ (photoelectric controller) which is described as a plastic housing with an internal photocell, terminal block, and relay. The photoelectric controller has a clear polycarbonate window where the photocell receives light conditions for controlling the operation of an electrical circuit while providing surge protection. The photoelectric controller is rated at 10 A. |
| Reason: N/A |
| Ruling Date: April 30, 2024 |