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:
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N318841: The tariff classification of Christmas pet toys from China
| HTS: 6307.90.7500, 4.3% “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” |
| Item: A pet toy available in two different Christmas designs. Both pet toys are composed of 100 percent polyester woven fabric and stuffed with polyfiber. The items are shaped like a bone, measuring 10 inches in length by 5 inches in width. One design has a reindeer and “Merry Christmas” sewn into it, the other Santa's face. |
| Reason: The pet toys are not in the form of a three-dimensional representation of a symbol or motif. The pet toys are in the shape of a bone. Therefore, the pet toys do not qualify for duty-free treatment for “utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States” under subheading 9817.95.05. |
| Ruling Date: April 16, 2021 |
N318806: The tariff classification of natural and artificial cotton pods from China.
| HTS: Artificial cotton pods: 6702.90.3500, 9%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” Not subject to 301. Natural cotton pods: 1404.90.9090, free, “Vegetable products not elsewhere specified or included: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: Natural cotton pods, as well as artificial cotton pods resembling the natural products constructed from acrylic, dried natural cotton sepals, metal, and paper. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318739: The tariff classification of a baby stroller from China
| HTS: 8715.00.0020, 4.4%, “Baby carriages (including strollers) ... : Baby carriages (including strollers).” |
| Item: A practical stroller that adapts to the daily needs of parents and the comfort of the baby. It comes equipped with an extendable roof and reversable handle. It is foldable to allow for easy transporting, assembly, and storage. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318719: The tariff classification of a stitch counter from China
| HTS: 9029.10.8000, free, “Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: Revolution counters, production counters, taximeters, odometers, pedometers and the like: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A stitch counter, which is a device used in crocheting and knitting designed for the user to keep track of stitch counts and rows. The stitch counter is a polyester ribbon that is 3 millimeters wide by 555 millimeters long and contains printed numbers and markings that are precisely spaced to align when using specific stitch types in projects. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318707: The tariff classification of a makeup gift set (Item # CAB56064G) from China
| HTS: 3304.20.0000, free, “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye Make-Up preparations.” Secondary classification: 9903.88.03, 25%. |
| Item: A makeup set consisting of: 1) A 10 color eyeshadow pallet, provided for under HTS 3304.20; 2) A brush for the eyeshadow provided for under HTS 9603.30; 3) Blush, provided for under HTS 3304.91; 4) A brush for the blush, provided for under HTS 9603.30; 5) Lip gloss, provided for under HTS 3304.10; and, 6) A makeup tote case designed to hold the items provided for under 3924.90. |
| Reason: The plastic tote is of low value, and its function is limited to holding the contents of the set, and does not contribute directly to the main use of the product. |
| Ruling Date: April 16, 2021 |
N318679: The tariff classification of an articulating and extending work platform from Italy
| HTS: 8428.90.0290, free, “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” |
| Item: An articulating and extending work platform, height ranging from 34 feet to 60 feet. Each platform includes a boom lift assembly, subframe and deck assembly, rear platform ladder, and four outriggers. The boom lift assembly is composed of an articulating and extending boom with a worker basket. Post importation, the platform will be installed on the back of a commercial truck chassis. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318579: The tariff classification of a woman’s top from China
| HTS: 6114.30.1020, 28.2%, “Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A woman’s camisole styled top composed of 94 percent nylon and 6 percent spandex knit fabric. The sleeveless tight-fitting garment features a scoop front neckline, elasticized adjustable spaghetti straps, and the upper portion of the back extends straight across from side seam to side seam. The garment extends from the top of the bust to below the waist and has a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318578: The tariff classification of a woman’s top from China
| HTS: 6114.30.1020, 28.2%, “Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A woman’s crop top composed of 65 percent polyester and 35 percent cotton knit fabric. The sleeveless tight-fitting garment features a scooped front neckline, spaghetti straps and the upper portion of the back extends straight across from side seam to side seam. The garment does not reach the waist and has a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318465: The tariff classification of a projection screen from China
| HTS: 9010.60.0000, free, “Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof: Projection screens.” Secondary classification: 9903.88.03, 25%. |
| Item: A fabric projection screen, which is designed to be hung in front of a window or doorway to display images sent from a projector (not included). The projection screen is made of 85 percent polyester and 15 percent spandex fabric and comes in white or gray. The holes in the screen stretch out when the screen is hanging because of the 15% Spandex content and renders the screen highly transparent to retain the projection lighting necessary to view images. Therefore, the projection screen is only intended for use with “holographic” videos and is not intended for use with standard video. It includes metal grommets and plastic hooks for hanging. The projection screen is being imported by itself and will later be packaged with a projector kit that will be sold and used together to display digital Halloween or Christmas decorations. |
| Reason: N/A |
| Ruling Date: April 16, 2021 |
N318443: The tariff classification of “Paint Kits” from China
| HTS: 3213.90.0000, 3.4%, Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A Jurassic Garden Paint Set, consisting of five small ceramic stones, one dino mound, three dinosaur figurines, one ceramic volcano, six ceramic paints, and one paint brush, as well as a Stepping Stone paint set, consisting of one premade all-weather cement stepping stone, six colors of paint, and one paint brush. Both items are labeled for ages eight and above. |
| Reason: The essential character of the set is imparted by the paints. The kits do not meet the terms of heading 9503, because the principal activity here is painting figurines and CBP does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. |
| Ruling Date: April 16, 2021 |