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:
N342981: The tariff classification of a 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 costume identified as the Riding Hood Rebel Costume Girl. The costume consists of a pullover long-sleeved dress and hooded cape and features large, visible, loose overlock stitching around the neck, sleeves and deep back opening, which is closed with a single small hook and loop tab. 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 bottom has raw, jagged cut edges. Although the dress has two well-made embellishments, the dress is not well-made. The dress is constructed with long, loose straight stitched seams. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Oct. 16, 2024 |
N343001: The tariff classification of ceramic spice containers from China
| HTS: 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” |
| Item: The merchandise is a 6-pack spice container set. It consists of 6 stoneware ceramic containers with lids. The containers are shaped like potion jars from Disney’s “The Nightmare Before Christmas.” The containers are grey and white, and the spice name is printed on the front of each jar. The spice containers are: rosemary, parsley, oregano, thyme, sage, and basil. They will be imported empty. Each lid includes a rubber ring for an airtight seal when closed. The rosemary and thyme containers measure approximately 2.5 inches high by 1.9 inches wide. The parsley and sage containers measure approximately 2.5 inches high by 1.7 inches wide. The oregano and basil containers measure approximately 3.6 inches high by 1.6 inches wide. The containers are safe for food contact and designed to store and dispense spices and seasonings for table and kitchen use. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |
N343070: The tariff classification of gel pens from China
| HTS: 9608.10.0000, 9903.88.15, 0.8¢ + 5.4% + 7.5%, ball point pens. |
| Item: A set including 6 different neon colored ink gel pens, each with a retractable pen nib and comfort grip on the barrel. These pens add a decorative gloss effect and texture that has a slight 3-dimensional appearance onto non-porous surfaces such as glass and plastic. These pens can also write on both white and black colored paper. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |
N343122: The tariff classification of the “Little Tikes Playground Pack” 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 “Little Tikes Playground Pack” consisting of a PVC playground ball, a plastic hockey puck, a bean bag made of polyester and calcium carbonate beads, 4 pieces of washable chalk made of gypsum, and a paper game guide which illustrates 10 different games that can be played using the aforementioned items. The items are principally designed for the amusement of children 3 years of age and older. |
| Reason: The overall combination of the playground pack possesses the essential character of toys of heading 9503. The defining purpose of the “Little Tikes Playground Pack” is to promote amusement that is of the type normally derived from items commonly recognized as toys. The non-toy items add to the amusement value of the toys with which they are packaged. |
| Ruling Date: Oct. 16, 2024 |
N342688: The tariff classification of an Instant Iced Tea from Vietnam
| HTS: If below quantitative limit, 2106.90.9500, 10%, food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. If above quantitative limit, 2106.90.9700, 28.8¢/kg + 8.5% |
| Item: The subject merchandise, “Hibiso Shisho Instant Iced Tea,” contains approximately 92% sugar (cane), 4% hibiscus extract, with the balance of ingredients consisting of a stabilizer (1200), acidity regulator (330) and shiso essential oil. The product will be imported for retail sale in the following sizes: 144-gram/300-gram/500-gram boxes. The 144-gram retail boxes contain 12 sticks, each consisting of 12-grams of powder. Product directions instruct the consumer to mix 12 grams of the product with 180 mL of hot water. |
| Reason: N/A |
| Ruling Date: Oct. 15, 2024 |
N342891: The tariff classification of a steel cooker from China
| HTS: 7321.11.6000, 9903.88.03, free + 25%, “Stoves, ranges ... barbecues ... and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: ... Other: Other.” |
| Item: The FireDisc Cooker consists of a collapsible stand with a disc bowl (pan) atop, and a burner assembly. Constructed of heavy duty 100% ultra-high Q235 carbon steel, the FireDisc Cooker measures 36 inches in height and weighs 46 lbs. The disc bowl measures 22 inches in diameter (28 inches with handles) with a 2.5 inches-tall rim. It operates on propane. |
| Reason: N/A |
| Ruling Date: Oct. 15, 2024 |
N342908: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Origin: South Korea |
| Item: Lead-free replacement refrigerator filters designed to reduce chlorine, contaminants, and odor for better tasting water. The filters are pressed into a designated slot of the water filtration system of a refrigerator, and purified water is then dispensed through the door of the refrigerator. The filters are to be replaced by a consumer approximately every six months and discarded. Both filters operate in a substantially similar way and are differentiated by the specific carbon block used in the product. The filters are assembled in China using components manufactured in South Korea, the United States and China. The filter element is composed of a Chinese O-ring, upper cover, middle cover, bottom cover, sump, transparent protective film, a South Korean carbon block and a U.S. origin radio frequency identification (RFID) chip. The entire production and packaging process includes ten steps and is completed by twelve workers. The filter element assembly consists of six steps and is completed by seven workers. The first step in the filter assembly process involves one worker manually inserting the O-ring into the middle cover/top cover. |
| Reason: The assembly process performed in China is not considered complex and does not constitute a substantial transformation. The process predominantly involves gluing, welding, and pressing various components into place. The combining of these parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. The carbon block is the essential component of the replacement water filters. It is the carbon block from South Korea which requires considerable technical experience and customized equipment to produce. It is also the second most expensive portion of the filters and is the item performing the filtering of the water. While the RFID chip is the most expensive portion, the purpose is solely to drive the signal so that the filter element can work normally after being recognized by a specific refrigerator. However, the carbon block is still the item providing the filtering function. |
| Ruling Date: Oct. 15, 2024 |
N342980: The tariff classification of a bird feeder from China
| HTS: 7323.93.0080, 2%, “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Of stainless steel...Other.” |
| Item: A bird feeder predominately made from aluminum, steel, and plastic components. The article can also be used as a bird bath for outdoor home use. The Hybird Bird Feeder is made up of four aluminum connecting poles, an aluminum support rod, an aluminum base pin, stainless steel top and bottom canopies, two stainless steel threading nuts, and one silicone plastic ring. When fully assembled, the item measures approximately 10.6 inches wide by 50.8 inches high. All the parts are screwed together and mounted onto a pole, then driven into the ground. To use it as a bird feeder, the bird seed is placed on the bottom canopy. Water can be placed on the bottom canopy to use it as a birdbath. The metal and plastic bird feeder under consideration is a composite article. It comprises four aluminum connecting poles, an aluminum support rod, an aluminum base pin, stainless steel top and bottom canopies, two stainless steel threading nuts, and one silicone plastic ring. |
| Reason: The steel components impart the essential character to the bird feeder. |
| Ruling Date: Oct. 15, 2024 |
N343043: 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-sized costume identified as Spartan Warrior, which consists of a pullover cape, warrior skirt, waist sash, cuffs, medallion and helmet headpiece. The knee-length cape pulls on over the head draping over one shoulder and features raw, unfinished edges around the cape and shoulder drape. The shoulders of the cape include a small strip of narrow exposed elastic stitched on with a single row of long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile cape provides the essential character of the set. |
| Ruling Date: Oct. 15, 2024 |
N343044: 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-sized costume identified as Woodland Elf which consists of a pullover dress, corset skirt, pointed false ears, and a floral headpiece and features a raw, unfinished neck with exposed elastic stitched on with a single row of long, loose straight stitching. The elbow-length sleeves have raw, jagged cut edges and a strip of narrow, exposed elastic stitched on with a single row of long, loose straight stitching. The waist also featured exposed elastic stitched on with one row of long, loose straight stitching. The hem has raw jagged cut edges, giving a tattered appearance. The dress is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 15, 2024 |