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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N318263: The tariff classification of a novelty handbag from China
| HTS: 4202.22.1500, 16%, Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. Secondary classification: 9903.88.03, 25%. |
| Item: A child’s novelty handbag constructed with an outer surface of plastic sheeting. The interior has an encased mechanical device permanently affixed to the handbag, which takes up less than 50% of the interior storage capacity. The front exterior depicts a unicorn face. When the face is touched, the eyes move and bag emits sound. The handbag has one zippered closure at the top and a shoulder strap. The handbag is designed and sized to contain a child’s small personal effects. |
| Reason: The handbag and mechanical device form a composite good for tariff purposes. The essential character is imparted by the handbag. As this product has the utilitarian function of being able to carry small items, it is not classifiable in Heading 9503 as a toy in accordance with Legal Note 1(d) to Chapter 95 which excludes “Sports bags or other containers of heading 4202, 4303 or 4304.” |
| Ruling Date: April 8, 2021 |
N318280: The country of origin of an automotive armrest
| Origin: China |
| Item: An automotive armrest incorporating a cup holder. There are five components that are involved in the production of the armrest: polyurethane foam of U.S. origin that forms the internal "stuffing" for the armrest; fabric of Mexican origin; the armrest frame of Chinese origin; chemicals of Mexican origin used in the assembly process; and the cupholder of either Taiwanese, Chinese or Mexican origin, depending upon the qualified source of supply. |
| Reason: The assembly process in Mexico is minor. The frame holds all the components together and determines their shape and form. As a result, the frame is the essence of the armrest, and the country of origin of the automotive armrest will be China for purposes of applying trade remedies under Section 301 |
| Ruling Date: April 8, 2021 |
N318483: The tariff classification of footwear from China
| HTS: Slip-on shoe: 6402.99.9065, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for women." Secondary classification: 9903.88.15, 7.5%. Boots: 6404.19.9060, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: others: valued over $12.00/pair: for women." Secondary classification: 9903.88.15, 7.5%. |
| Item: A women’s, closed toe/closed heel, slip-on shoe that does not cover the ankle; a women’s, closed toe/closed heel, tall boot with a short heel; and a women’s, closed toe/closed heel, above the ankle, below the knee, heeled boot. All have a rubber/plastics outer sole with leather flocking applied on the external surface in contact with the ground. |
| Reason: The flocking was examined with magnification and was found to be inconsistently applied, being microns thin in some areas and not completely obscuring the underlying material. The microns-thin application should be treated as a “similar attachment” described in Note 4(a) to Chapter 64, and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64. |
| Ruling Date: April 8, 2021 |
N318495: The tariff classification of footwear from Brazil
| HTS: 6404.11.8960, 20% + 90¢/pair, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women." |
| Item: A woman’s, closed toe/closed heel, below-the-ankle, sneaker. The shoe has a padded collar and five eyelets on both sides of the tongue facilitating a lace closure. The external surface area of the upper is predominantly cotton canvas textile material. The rubber or plastics outer sole appears to be designed to provide adequate traction. |
| Reason: N/A |
| Ruling Date: April 8, 2021 |
N318532: The tariff classification of footwear from China
| HTS: 6404.11.8960, 90¢/pair + 20%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women." Secondary classification: 9903.88.15, 7.5%. |
| Item: A women’s, closed toe/closed heel, below-the-ankle, sneaker. The shoe has four eyelets on each side of the tongue enabling a lace closure. The external surface area of the upper consists of fly knit polyester textile material that is backed with a spandex lining. The outer sole consists of rubber or plastics. The insole is made of foam construction. |
| Reason: N/A |
| Ruling Date: April 8, 2021 |
N318515: The country of origin of an audio amplifier
| Origin: Thailand |
| Item: An amplifier made of a chassis assembly which houses most of the electronics needed to provide the amplification functionality, manufactured within Thailand, that is shipped to China for final assembly. The chassis incorporates various printed circuit board assemblies (PCBAs), battery management components, knobs, and wire/cables. Assembly in China consists of taking the chassis assembly from Thailand and installing it into a wooden outer box of Chinese origin (amplifier chassis and speaker housing). At this point, speakers of Chinese origin are also mounted within the wooden box and electrically connected to the amplifier chassis assembly. |
| Reason: The amplifier chassis assembly is the dominant component of the finished device. The subsequent manufacturing steps undertaken in China do not affect a substantial transformation. The amplifier chassis assembly retains its own identity with a predetermined end use. |
| Ruling Date: April 8, 2021 |
N318605: The tariff classification of air fryers with grills from China
| HTS: 8516.60.4070, free, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [c]ooking stoves, ranges and ovens: [o]ther: [p]ortable.” Secondary classification: 9903.88.03, 25%. |
| Item: Air fryers that also include a die-cast grill grid that fits within the air fryer. This allows the user the ability to “grill” meat without the smoke and smell. |
| Reason: The heated air circulated within the enclosed compartment that primarily cooks the food, not the grill grid, and these appliances are unlike the grillers referenced in subheading 8516.60 as those are generally open in design and do not also function like an oven. As these products are all domestic appliances intended to sit on a kitchen countertop, they will be classified consistent with previous rulings issued for air fryers. |
| Ruling Date: April 8, 2021 |
N318705: The tariff classification “Trebl creative construction bricks” from China
| Item: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Item: Interlocking plastic blocks of various shapes and sizes made of ABS plastic. The odd shaped, hollow, plastic building pieces will be imported in bulk, and then packaged for retail sale in the U.S.A. after importation. |
| Reason: Chapter 39 note 2 (y) that indicates “Articles of chapter 95 (for example, toys, games, sports equipment)” are not included in this chapter. As this product is more appropriately classified under heading 9503 as a toy, we would not consider classification within chapter 39. |
| Ruling Date: April 8, 2021 |
N318755: The tariff classification of SpeedCure TPO
| HTS: 2931.39.0018, 3.7%, "Other organo-inorganic compounds: Other organo-phosphorous derivatives: Other: Other." |
| Item: SpeedCure TPO, composed of 2,4,6-trimethylbenzoyldiphenylphosphine oxide, with a minimum purity of 97%. It is in the form of a pale-yellow crystalline powder. |
| Reason: N/A |
| Ruling Date: April 8, 2021 |