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:
N342935: The tariff classification of a plastic glove clip from China
| HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: A plastic glove clip intended to hold gloves and allow the user to hang them from their belt loop to keep them nearby for when they are needed. It consists of two clips joined together with a connector piece. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N343013: The tariff classification of nail wipes 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: Dry nail polish remover wipes. The wipes are composed of 100% polypropylene nonwoven fabric. The square wipes, measuring 2 inches in length and width, have rounded corners. The wipes are packaged for retail sale in a 300-count box and are not impregnated with chemicals. The user must apply nail polish remover to the wipes to remove nail polish from user’s nails. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N343095: 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 Mythical Greek Hero which consists of a sleeveless pullover robe you refer to as a tunic, armor with attached cape, wrist cuffs and headband and features large, visible, loose overlock stitching on the neck. The armholes and hem are raw and unfinished. The seams of the shapeless robe are stitched with long, loose straight stitching. |
| Reason: The flimsy human-induced knitted textile robe imparts the essential character of the set. |
| Ruling Date: Oct. 22, 2024 |
N343391: 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: Harvest 3D Hanging Leaves which consist of a set of three hanging leaf-shaped paper decorations. There are four sections of folded paperboard with punched-out holes joined together by double-sided tape and staples. They are packed flat. To turn them into the shape of the leaf the user needs to peel off one double-sided tape strip and connect it to the other side to finish assembly. There are narrow, flat woven ribbons with tied ends strung through a punched-out hole for hanging. Each leaf-shaped decoration is a different size, each measuring approximately 12" x 12", 16" x 16" and 20" x 20". The flimsy item is intended for one-time use and cannot be stored and reused. The item will be marketed and sold as a party decoration in the party goods section of retail stores. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N342790: The tariff classification, country of origin marking, status under the United States-Mexico-Canada Trade Agreement (USMCA), and applicability of Section 301 Trade Remedies of a Server Rack
| HTS: 8471.70.9000, free, "Automatic data processing machines and units thereof … Storage units: Other storage units: Other." |
| Origin: Mexico |
| USMCA Eligibility: Yes |
| Section 301 Applicability: No |
| Item: A Server Rack, consisting of a single metal cabinet having six processing servers, a network switch, a power supply shelf, and seven magnetic tape storage units. The storage units consist of one Base Module, four Drive Expansion Modules, one I/E Expansion Module, and one Cartridge Expansion Module, where the Modules are mounted within the cabinet and stacked vertically. Each of the Modules are interconnected physically and electrically, and all house an array of magazines that are populated with magnetic tape storage cartridges. Internal to the stack of Modules is a robotic mechanism that navigates within the vertical chamber of all seven interconnected Modules to select and relocate cartridges from a magazine storage location to a tape drive and/or return cartridges to a magazine for storage.In use, the Server Rack functions as a mass digital tape storage system. Each of the processing servers are dedicated to the functional control of the reading/writing of digital data stored on the individual cartridges, while also functioning to communicate/transfer data to and from external systems/networks. |
| Reason: No single material imparts its essential character of the finished Server Rack. Here, we have multiple machines and subassemblies that are joined together to produce a data storage system that is unique and different from the individual components that make the finished machine. The Server Rack is manufactured in Mexico through a complex process of assembly involving numerous foreign and domestic components to produce a data storage system. |
| Ruling Date: Oct. 21, 2024 |
N342852: The tariff classification of a cellular/wireless camera from China
| HTS: 8525.89.4000, 9903.88.15, free + 7.5%, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Other: Digital still image video cameras.” |
| Item: The Interceptor Solar Covert Scouting Camera which is a cellular camera used to capture images and video of wildlife in the outdoors. This Covert Scouting camera can capture still images and video and transmit them to a smartphone or portal with a required data plan. Moreover, this camera can capture still images and video and record them onto a removable Secure Digital (SD) card. The images stored on the SD card can also be viewed on the camera’s 2-inch screen. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2024 |
N342958: The tariff classification of children’s footwear from China
| HTS: 6402.99.3177, 6%, Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: Other. |
| Item: A closed toe, closed heel, children’s shoe, with a rubber/plastics outer sole. The shoe has a strap and hook and loop closure on the lateral side. The external surface area of the upper (esau) consists of small rubber/plastics sequins, measuring 1/8th inch, sewn next to each other onto a polyester textile material. The sequins completely obscure the textile underneath and make up the constituent material of the upper. The textile edging is not included in the esau calculations. The shoe does not have a foxing-like band. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2024 |
N342971: The tariff classification of springs from China
| HTS: 7320.20.5020, 3.9%, springs and leaves for springs, of iron or steel: helical springs: other: helical springs, of wire having a cross-sectional dimension of less than 5.1 mm: other. |
| Item: Compression springs designed to work with the Thermic HSCS Walkway Heating System used in cold climates to melt ice and snow on patios or walkways. The springs fit between a plastic base and a plastic rail and allow the height to be adjustable. The rails hole heating cables that warm pavement and the springs help to press these cables up towards the pavers to heat outdoor pavers. The springs are made in four different lengths that allow for different gaps between the ground and paver. The springs are available in four sizes; a 1.75" length spring which has a wire thickness of 0.054" and an outer spring diameter of 0.807", a 2.75" length spring which has a wire thickness of 0.067" and an outer spring diameter of 0.82", a 3.75" length spring which has a wire thickness of 0.067" and an outer spring diameter of 0.82", and a 4.75" length spring which has a wire thickness of 0.072" and an outer spring diameter of 0.825". The springs may be made of 302 or 304 stainless steel. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2024 |
N343091: 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 costume identified as Marvelous Witch which consists of a long-sleeved pullover dress, conical hat and belt and features large, visible, loose overlock stitching at the neck, raw unfinished edges at the sleeves, faux front opening, and hem bottom. The seams of the dress are stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile faux two-piece dress imparts the essential character of the set. |
| Ruling Date: Oct. 21, 2024 |
N343092: 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 costume identified as Royal Court Princess which consists of a long-sleeved dress with detachable cape, waist sash and headpiece and features an exposed elastic neck stitched on with a single row of long, loose, straight stitching. The long sleeves are raw and unfinished with narrow exposed elastic stitched on with a single row of long loose straight stitching. The half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem is raw and unfinished. The detachable cape has raw and unfinished edges all around. The dress is stitched with long, loose, straight stitching. |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Oct. 21, 2024 |