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:
N340077: A country of origin and marking determination on various paper products
| HTS: (1) 4818.10.0000, free, “Toilet paper.” (2) 4818.20.0040, free, “Handkerchiefs, cleansing or facial tissues and towels: Other” (3) 4818.20.0020, free, “Handkerchiefs, cleansing or facial tissues and towels: Towels” (4) 4818.30.0000, free, “Tablecloths and table napkins” |
| Country of Origin: Indonesia |
| Marking: Product of Indonesia or Made in Indonesia satisfies the requirement |
| Item: Toilet Tissue (Item Nos. 533000, 555000): Single and Large Format Rolled Toilet Tissue of several different sizes – basis weight 12.5gsm – 18gsm / FSC Certified Virgin Pulp and Recycled Materials. (2) Facial Tissue (Item No. 522000): Facial Tissues of different sizes – basis weight 14gsm – 18gsm / FSC Certified Virgin Pulp and Recycled Materials, (3) Paper Towels (Item No. 560011): also known as Kitchen Towels – basis weight 16gsm – 34gsm / FSC Certified Virgin Pulp and Recycled Materials ($) Paper Napkins (Item No. 570024): Folded napkins of several folded forms of different sizes – basis weight 14gsm – 32gsm / FSC Certified Virgin Pulp and Recycled Materials |
| Reason: Indonesia-origin parent rolls of paper converted in China did not undergo a substantial transformation in China. |
| Ruling Date: May 20, 2024 |
N340051: The tariff classification of a Day of the Dead decorations 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: Day of the Dead animal decorations which consists of an assortment of four styles of brightly colored animal figurines. The items are made of polyester resin mixed with natural stone powder. The items depict a cat, an armadillo, and a rabbit and most notably the skeleton dog known as a Xolo. These “spirit animals” are thought to guide the souls of the dead in their journey into eternity. Each figurine will be sold separately. The items will be marketed and sold exclusively as decorations for the Day of the Dead celebration as part of the Spooky Village Collection. |
| Reason: N/A |
| Ruling Date: May 20, 2024 |
N340039: The tariff classification of a Paw Patrol Activity Deluxe Tray and a Mickey Mouse Activity Deluxe Tray from China
| HTS: (1) 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” (2) 9504.90.6000, free, “arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. ” |
| Item: (1) The first article under consideration, the Paw Patrol Activity Deluxe Tray, identified by item number 611011, is comprised of 2 magnetic sand packs, 1 brush, 10 miniature dinosaur toys, and 2 sand sifter pans. Children will amuse themselves by “excavating” the dinosaur toys from the magnetic sand with the sand sifters and by using the brushes to dust off the excess sand. The tray comes with colorful Paw Patrol graphics, legs that open and close as well as with removable dividers and attachable sifting pans to make the storage and working areas more comfortable. The activity center is principally designed for the amusement of children 3 years of age and older. (2) The second article under consideration is the Mickey Mouse Activity Deluxe Tray, item number 611001. It is a multi-purpose activity tray which functions as a portable game station as well as a storage space for all the game pieces. The tray contains colorful Mickey mouse graphics, a reversible game panel, 1 spinner, a small tray, 2 dividers, and 42 game pieces that are needed to play the included games, “4 in a Row,” the Racing Board Game,” and “Checkers.” |
| Reason: N/A |
| Ruling Date: May 20, 2024 |
N339973: The tariff classification of a lateral drain assembly from Canada
| HTS: 8421.99.0140, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water.” |
| Item: A lateral drain assembly for water filtration equipment, specifically Newterra’s Ion Exchange Vessel. The laterals are made from 3-inch stainless steel pipe and have a series of holes drilled along the length of the pipes to allow contaminated water to pass through them. The same laterals are partially encased in a well-screen overlay to further facilitate the filtration process. As mentioned above, the design and manufacture of these stainless laterals are specific for use in the Newterra Ion Exchange Vessel, which has the required 10-foot diameter vessel, and include specific angles, branches, lengths, and connections. The laterals are not compatible for any other use. |
| Reason: N/A |
| Ruling Date: May 20, 2024 |
N339675: The tariff classification of footwear from China
| HTS: 6405.90.9060, 12.5%, "Other footwear: Other: Other: Other" |
| Item: The Ridgecut Toughwear MUDTRACK is an over-the-ankle/below-the-knee, tall, pull-on boot. The boot has an external surface area comprised of rubber or plastics surrounding the foot and ankle, and a Neoprene shaft. The constituent material of the upper is rubber or plastics. It has a rubber/plastic lug outer sole. Most of the external surface area of the outer sole facing the ground is thickly covered with flocked leather material that completely obscures the material underneath. The constituent material of the outer sole is the flocked leather. |
| Reason: N/A |
| Ruling Date: May 20, 2024 |
N340219: The tariff classification of a misting fan from China. Modification to New York ruling N339097
| HTS: 8414.51.9090, 4.7%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Other: Other." |
| Item: A cordless electric misting fan, model number 24-0307. The three-speed fan is designed for indoor and outdoor use. It is comprised of a rotating fan blade powered by an electric motor and a 24-volt lithium battery. The fan blades and hub, referred to as an impeller, are contained within front and rear covers. When the user wishes to activate the misting feature, the user places the intake valve located on the bottom back of the fan into a water source such as a container of water. The pump can then be turned on using the pump switch with each subsequent press of the pump switch increasing the speed the mist is projected from the unit’s nozzles. The fan itself is turned on using the power switch. The mist and airflow can be adjusted by tilting the fan head. You have indicated the fan is capable of being used with or without the misting feature. |
| Reason: N/A |
| Ruling Date: May 21, 2024 |
N340130: The tariff classification of a 5-Tool Combo Kit Power Tool Set from China
| HTS: 8467.29.0090, 9903.88.15, free + 7.5%, "Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other: Other." |
| Item: The “12V BL G2 5-Tool Combo Kit” power tool set, which will be imported packaged for retail sale in a single printed box. The product consists of: (1) 12V Brushless Oscillating Multi-Tool, (2) 12V Brushless Drill/Driver, (3) 12V Brushless Impact Driver, (4) 12V Area Light, (5) 12V Bluetooth Speaker, (6) two 12V 2.0Ah USB-C Batteries, and (7) 20W Type-C PD Wall Outlet Charger. |
| Reason: All three items fall under the heading 8467, HTSUS. By application of GRI 3(c), the 12V Brushless Oscillating Multi-Tool is classified in the subheading which occurs last in numerical order. |
| Date: May 21, 2024 |
N340023: The classification of footrests from China
| HTS: 9403.60.8081, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other wooden furniture: Other: Other." |
| Item: The wooden footrests are intended to rest one’s feet while seated at a desk. Both footrests are wedge-shaped and have a plastic upper surface with 80+ small raised “bubbles”. The surface can be adjusted to a steeper or lesser angle. They are made in China. |
| Reason: Since the subject foot stools are not intended for seating like the exemplars listed in the ENs to heading 9401, HTSUS, but rather are intended to rest the feet when seated, as indicated in the ENs to heading 9403, HTSUS, they will be classified therein. |
| Ruling Date: May 21, 2024 |
N340005: The tariff classification of a Halloween decoration 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: Creepy Toy Clown consists of a plastic, battery-powered animated decoration that depicts a terrifying evil clown. The figure features a skeletal face in frightening clown makeup with a red nose and large, rotted teeth with lips curled back in a gruesome smile. The clown figure has wild purple hair and is wearing a conical purple hat and a black jumpsuit with purple polka dots. When activated, the clown’s eyes glow red and yellow, its head moves up and down while the mouth opens and closes, laughing maniacally and speaking one of four chilling phrases. |
| Reason: The item is intended to help create a scary environment for Halloween. The item will be marketed and sold exclusively as a Halloween decoration. |
| Ruling Date: May 21, 2024 |
N339971: The country of origin of a quilt and sham sets
| HTS: 9404.40.9022, 12.8%, “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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” |
| Origin: China |
| Item: Quilt and sham sets. A reversible quilt with either one or two quilted shams (depending upon the quilt size). In China, the 100% polyester (90 gsm) microfiber greige fabric is woven and the fabric is shipped to Vietnam. In Vietnam the face fabric undergoes dyeing, as well as bleaching and shrinking, the reverse fabric undergoes dyeing and printing, as well as bleaching and shrinking, the fabric is cut into panels for the quilts and the shams, the Vietnamese-origin 100% polyester batting (130 gsm), or 100% cotton batting (180 gsm), is placed between the face and reverse fabrics and sewn to create quilting, the binding is sewn on to close the quilt and the sham and the quilt is packaged with either one or two shams (depending on the size) and exported to the United States. |
| Reason: The comforter is more substantial than the shams, of greater manufacturing complexity, of greater bulk, of greater utility, and represent the focal point of the set, giving the set its essential character. The outer fabric comprising the subject comforter and sham sets was formed by a fabric-making process in China. |
| Ruling Date: May 21, 2024 |