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:
N341744: The tariff classification of bib apron from China
| HTS: 6211.43.1092, 16%, "Track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other, other." |
| Item: A child’s bib apron. The apron is composed of 100% polyester woven fabric. The apron covers the torso and reaches above the knee. The garment features a textile strap at the neck and at the waist with hook and loop closure. It also features a pocket at the chest and six front pockets along the waist. |
| Reason: The garments’ adaptations are not significant enough to qualify for duty-free special classification under 9817.00.96. In addition, the garments are not easily distinguishable from garments used by the general public and do not appear to be designed, marketed, and sold exclusively for the handicapped community. |
| Ruling Date: Aug. 22, 2024 |
N341753: The tariff classification for a fidget popper/keychain from China
| HTS: 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." |
| Item: A gusset bag filled with 16 plastic heart-shaped capsules, each containing a fidget popper in the shape of a bear, attached to a keychain. The fidget popper is designed for manipulative play by pressing the two circles on the bear and "popping" them up and down repeatedly. The bear-shaped fidget popper is made of polypropylene and is attached to a metal keychain. The toy bear is approximately 2" long and is principally designed for the amusement of children ages 3 years and older. |
| Reason: The toy fidget popper is the component that imparts the essential character to the item. Additionally, as with many vending machine products, the heart-shaped capsule style containers will be considered packaging and will be classified with their contents in accordance with the GRIs. |
| Ruling Date: Aug. 22, 2024 |
N341821: The tariff classification of a heated water bath from China
| HTS: 8419.81.9040, 9903.88.15, free + 7.5%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: For making hot drinks or for cooking or heating food: Other: Of a type used in restaurants, hotels or similar locations.” |
| Item: A bain marie, which is a stainless-steel electrically powered appliance used to heat or cook food in a restaurant. It features an open-top reservoir which is filled with water that is continuously heated. A second container can be placed directly above the water, which can be heated up to 85 degrees Celsius. Both models are identical except model number one is equipped with a built-in tap for draining the water in the reservoir. The bain marie will be marketed for commercial kitchens and sold through retailers that specialize in commercial restaurant equipment. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2024 |
N341898: The country of origin of paper napkins
| Origin: Indonesia |
| Item: Packages of paper napkins, which come in a variety of sizes and folds. Bulk rolls of White/Kraft tissue paper with a 12-22 GSM are manufactured in Indonesia. These parent rolls of paper, which measure in widths from approximately 460mm up to 2800mm and have a maximum roll diameter of 1500mm, are then sent to China, where the paper is embossed, cut to size, folded, and packaged. |
| Reason: In China, the tissue paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, folding, and packaging. |
| Ruling Date: Aug. 22, 2024 |
N341991: The tariff classification of nonalloy steel coils from China
| HTS: 7210.70.6090, 9903.80.01, 9903.88.15, free + 25% + 7.5%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Other." |
| Item: Cold-rolled nonalloy steel coils. These steel coils are tin-coated and then painted on both sides with siliconized modified polyester. The coils measure 0.5 mm or 0.35 mm in thickness and are 1000 mm in width. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2024 |
N342022: The tariff classification of a costume from China and Vietnam
| 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: An adult-size costume identified as ’70s Disco Dress, which consists of a pullover tie-back halter dress and sequin stretch belt which reflect the extravagant, glittery style of the 1970’s era disco fashion. The flimsy man-made knitted textile dress features thin tie straps made of glitter braid that crosses and ties in back. The back has thin exposed elastic, and the half elastic waist has exposed elastic stitched directly to the front of the dress with one row of long, loose straight stitching. The front drape and handkerchief hem bottom are raw and unfinished. The dress is constructed with long loose straight stitching. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Aug. 22, 2024 |
N342028: The tariff classification of a costume from China and Vietnam
| 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 toddler-size costume identified as Pumpkin Patch Scarecrow, which consists of a long-sleeved pullover dress, collar, rope waist tie, hat, and stick-on flower. The flimsy man-made knitted textile dress features large, visible loose overlock stitching on the neck. The raw, unfinished deep back opening is closed by a single small tab of hook and loop fastener. The sleeves and hem bottom are raw and unfinished and have jagged cut edges giving a tattered look. The waist and sleeves feature narrow exposed elastic sewn directly to the dress with long loose straight stitching. Finely cut textile fringe with raw edges is stitched on with long, loose straight stitching to the sleeves and front hem to depict straw stuffing. The dress is constructed with long loose straight stitching. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Aug. 22, 2024 |
N342029: The tariff classification of a costume from China and Vietnam
| 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-size sample of a costume identified as Moonlight Shimmer Witch, which consists of a long-sleeved pullover dress, conical hat, brooch, choker, and belt. The flimsy man-made knitted textile faux two-piece dress features a single ply foam stand up collar with large, visible loose overlock stitching. The long sleeves and hem bottom are raw and unfinished. The faux front opening has large, visible loose overlock stitching. The dress is constructed with long loose straight stitching. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile faux two-piece dress provides the essential character of the set. |
| Ruling Date: Aug. 22, 2024 |
N342033: The tariff classification of a wooden décor item from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Item: A tabletop decoration for Valentine’s Day. It consists of a heart-shaped piece of acrylic affixed to a square medium density fiberboard (MDF) backing using three steel screws. The front of the MDF base is pink with an all-over print of white hearts, and the iridescent acrylic heart has the words “In My Love Era” printed on it. The acrylic heart protrudes from the MDF backing, creating a 3-dimensional effect. The decoration measures 5 inches in height by 5 inches in width by 1.9 inches in depth, and is intended for indoor decorative use. |
| Reason: Both the MDF and the acrylic heart merit equal consideration in an essential character analysis, and the MDF backing would come last in tariff, General Rule of Interpretation (GRI) 3(c) noted. |
| Ruling Date: Aug. 22, 2024 |
N342178: The tariff classification of a party decoration from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: A flimsy, wall-hanging party decoration. The item consists of two thin plastic sheets that measure approximately 65" high by 32.5" wide, that can be affixed to a wall with double-sided tape. Each sheet has graduation-themed black and gold printed imagery, including graduation caps, tassels, confetti, and stars. When placed side by side, the two sheets show a message at the top that reads “Congrats 2025.” This fragile decoration is designed for one-time use as a disposable party decoration. The time will be marketed and sold as a graduation party decoration. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2024 |