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:
N340555: The tariff classification of a plastic automotive bracket from Mexico
| HTS: 3926.90.9985, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The “BRACKET ASSY-HEAD LAMP, RH”. It is a molded plastic automotive component that is attached to the motor vehicle front headlamp for the purpose of mounting the front bumper fascia. It is intended to support and increase the stability of the bumper fascia and prevent damage when pressed or while the vehicle is operating at higher speeds. It fits between the headlamp and bumper fascia and would only be visible if the headlamp or fascia is removed. The bracket is secured to the headlamp with screws and is locked to the front bumper fascia using slots molded into the article. |
| Reason: As this product would be considered a “mounting” and not a “fitting,” and subheading 3926.30 is not written to similarly provide for “mountings,” this component must be classified further within heading 3926. |
| Ruling Date: June 21, 2024 |
N340473: The tariff classification of an infant swimming aid from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A textile infant swimming aid designed to assist an infant playing in the water or learning to swim between 9 to 25 pounds. The infant flotation vest with a tri-webbing adjustment system consists of three parts: a head support panel; a body panel, and a body harness system. The head support panel is composed of five layers: a neoprene rubber sandwiched between two layers of 100 percent polyester knit, dyed, face fabric; an expanded polyethylene foam (EPE) middle layer; and a 100 percent polyester woven backing fabric coated with polyurethane on one side. The fabric is dyed and contains an all-over printed design featuring the Puffer ™ logo. It features a 100 percent polypropylene, dyed, woven webbed handle sewn on the top and two webbed straps threaded through a plastic connector, which is sewn to the bottom panel located at the front of the head. The body panel is composed of three layers: EPE foam sandwiched between two layers of 100 percent polyester woven fabric coated with polyurethane on one side. The fabric is dyed and contains an all-over printed design featuring the Puffer ™ logo. It features two adjustable webbed straps inserted between a 100 percent polyester woven, dyed, outer fabric and the all-over printed fabric to connect to a head support panel and intended to tighten the chest area. The body harness system is composed of a neoprene rubber sandwiched between two layers of 100 percent polyester knit, dyed, fabric. The cross shaped body harness sewn to the back of the head support and both sides of body panel measures 16 ¼ inches in length by 21 ¼ inches in width. It features an adjustable webbed strap inserted between same fabric to tighten around infant’s waist and between the infant’s legs to connect to the body panel. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340401: The tariff classification of a plastic water bottle from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: The item is a Bauhn 2-in-1 Water bottle and Bluetooth speaker. The blue plastic water bottle has a blue body, a black twist-off lid, and a black carrying carabiner clip handle located on top of the lid. The twist-off lid houses the wireless Bluetooth speaker and enables wireless audio music streaming through Bluetooth when paired with the user’s smartphone or a similar wireless device. The item features an on/off button, a previous and next song button, and a play/pause button. The printed name of “Bauhn®” is written in the front center of the lid. The Bluetooth speaker operates on a rechargeable lithium battery. The volume capacity is 24 ounces. |
| Reason: The plastic water bottle provides this item with the essential character. |
| Ruling Date: June 21, 2024 |
N340381: The tariff classification of a plastic baby teether from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” |
| Item: The Get-A-Grip Teether. The teether is made of 100% silicone plastic and is designed for infants 3 months of age and up. The green teether has a bar handle the infant grabs onto and a wrist-hugging design that wraps around the wrist for a secure hold. This wrist-hugging design prevents accidental tossing and dropping of the item. The article features different textures to encourage teething and relieve sore gums. The teether has no moving parts and is primarily utilitarian in function. The item is available in green, pink, and blue colors. |
| Reason: The physical characteristics of the instant teethers strongly suggest a utilitarian principal use and its primary purpose -- to help soothe an infant’s gums -- is evident in its design and construction. Any amusement the item may provide is incidental to the utilitarian purpose as a teether, therefore classification in heading 9503 is precluded. |
| Ruling Date: June 21, 2024 |
N340380: The tariff classification of undergarments from the Dominican Republic
| HTS: (1) 6109.10.0037, 16.5%, “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Underwear.” (2) 6108.21.0010, 7.6%, “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 woman’s underwear camisole stated to be constructed of 52% cotton, 34% modal, 14% spandex knit fabric. The camisole features thin straps, a lace-like trim at the scoop neck front, along the armholes and rear neckline, a shelf bra, and a hemmed bottom. The back extends straight across from side seam to side seam. It has a panty companion piece. (2) A woman’s bikini panty stated to be constructed of 52% cotton, 34% modal, 14% spandex knit fabric. The panty features lace-like trim on the legs and waist and a lined crotch gusset. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340369: The tariff classification of vehicle components from South Korea
| HTS: (1) 8302.30.3060, 2%, “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other.” (2) 8708.29.5160, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: The (1) BRKT-FENDER MTG UPR, LH (Part Number 71158-N9000) and (2) REINF-FR PILLAR OTR UPR, RH (Part Number 71188-P6000), which are designed for passenger vehicles, specifically for the Hyundai Santa FE (MX5). Part Number 71158-N9000 is a steel bracket that functions to connect the front apron outer panel and the side reinforcement (vehicle body exterior reinforcement panel). Part Number 71188-P6000 is a steel component, which provides a front pillar garnish mounting surface and serves to secure torsional side stiffness and strength. |
| Reason: N/A |
| Ruling Date: June 21, 2024 |
N340581: The tariff classification of a wall clock from China
| HTS: 9105.21.80, 30 cents each + 6.9% on the case + 5.3%, “other clocks: Wall clocks: Electrically operated: Other.” |
| Item: A wall clock. The front and back of the clock it is identified as an analog wall clock with a quartz movement containing no jewels. The clock is powered by one AA type battery. On top of the clock case is a decorative metal ring. On the back of the case is an opening for changing the battery. The clock features the Arabic numerals 1 through 12 around the periphery of the dial corresponding to the hours of the day. It has a white dial with black hour, minute, and second hands. |
| Reason: N/A |
| Ruling Date: June 24, 2024 |
N340532: The tariff classification of a Care Bear Cheer 3D Keychain from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "other articles of iron or steel, other…other." |
| Item: The Care Bear Cheer 3D PVC (Polyvinyl Chloride) Keychain. The PVC bear has a lobster claw clasp attached to a chain and keyring with a PVC wrist strap and charm attached to the ring on the chain attached to the bear’s head. The keychain includes a PVC 3D bear, a PVC wrist strap that is printed with the words “Positive Vibes”, a PVC heart shaped charm, an iron 30 mm split wire key ring, two iron jump rings, 4 iron chain links, and a zinc lobster claw clasp. |
| Reason: The metal components impart the essential character to the composite article. |
| Ruling Date: June 24, 2024 |
N340522: The tariff classification of stainless steel flat bars from India
| HTS: 7222.19.0054, 9903.80.01, free, "Other bars and rods of stainless steel: angles, shapes and sections of stainless steel: Bars and rods, not further worked than hot-rolled, hot-drawn or extruded: Other: Other: Other: Containing 8 percent or more but less than 24 percent by weight of nickel." |
| Item: Stainless steel flat bars containing between 11% - 15% nickel. These hot-rolled, annealed, pickled bars will have a thickness of 15 mm, a width of 20 mm, and lengths ranging from 12 feet - 22 feet. The bars can be used in various applications (i.e., automotive, appliances, industrial products, structural, etc.). |
| Reason: N/A |
| Ruling Date: June 24, 2024 |
N340521: The tariff classification of stainless steel flat bars from India
| HTS: 7222.19.0054, 9903.80.01, free + 25%, "Other bars and rods of stainless steel: angles, shapes and sections of stainless steel: Bars and rods, not further worked than hot-rolled, hot-drawn or extruded: Other: Other: Other: Containing 8 percent or more but less than 24 percent by weight of nickel." |
| Item: Type 316L stainless steel flat bars containing between 10% - 14% nickel. These hot-rolled, annealed, pickled bars will be imported in thicknesses ranging from 5 mm - 30 mm, widths of 20 mm - 150 mm, and lengths of 12 feet - 22 feet. You state that the bars can be used in various applications (i.e., automotive, appliances, industrial products, structural, etc.). |
| Reason: N/A |
| Ruling Date: June 24, 2024 |