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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N319145: The tariff classification of Halloween 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 knotted rope and stuffed fabric pet toy designed for playing tug of war with a dog and is available in two different Halloween designs. Both designs are constructed of a 100 percent polyester two-ply twisted rope knotted in four places to prevent unraveling. Each 20-inch knotted rope features three, 4½ inch long by 4½ inch wide, stuffed toys depicting Halloween designs, which are interspersed along the length of the rope. Each stuffed toy contains an internal squeak mechanism. |
| Reason: The article is a composite good consisting of a made up textile article (heading 6307) and a polyester two-ply twisted knotted rope (heading 5609). The essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), HTSUS, the article will be classifiable under heading 6307, which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: May 12, 2021 |
N319180: The tariff classification of a “Learning Tower” from China
| HTS: 9610.00.0000, 3.5%, "Slates and boards, with writing or drawing surfaces, whether or not framed.” |
| Item: A birch plywood structure described as a “multi-purpose learning activity station.” The structure is 48” wide, 43” deep, 95” tall, and is equipped with a detachable chalk/white board. |
| Reason: The learning tower is a composite article comprising a birch plywood structure with a detachable chalk/white board. Since no one component imparts the essential character, the classification would be provided from the item last in tariff, in this case, the chalk/white board, GRI 3(c) noted. |
| Ruling Date: May 12, 2021 |
N319232: The tariff classification of an electric vehicle from Japan
| HTS: 8703.80.0000, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion." |
| Item: The Nissan Kicks E-Power, a new model electric vehicle which is powered by Nissan’s “E-Power” technology. During normal driving, high power from the battery is supplied to a traction motor, through an inverter, to the drive wheels which propel the vehicle. During deceleration, the traction motor acts as generator to charge the battery through regenerative braking. When the vehicle is set to “cruise” mode, the internal-combustion engine (ICE) charges the battery via a generator based on battery charge condition. |
| Reason: It has been the practice of CBP, when it comes to “hybrid” vehicles, to classify by the mode of propulsion. In the case of the Nissan Kicks, you the ICE does not provide any propulsion but is only used to boost the electric motor, and to charge the internal battery because the Nissan Kicks is not equipped with an external charging port. |
| Ruling Date: May 12, 2021 |
N318984: The tariff classification and country of origin of an electronic diffuser
| HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Origin: India |
| Item: An electronic fragrance diffuser, consisting of a plastic housing within which is a piezoelectric transducer, Printed Circuit Board Assembly (PCBA), a rechargeable lithium battery, and a holder for a fragrance oil cartridge. The diffuser is designed in such a way that when the transducer comes in contact with the wick within the fragrance oil cartridge, it vibrates at an ultrasonic frequency. The manufacturing process occurs in India with components sourced from both India and China. An unpopulated PCB is manufactured in China along with the transducer and various other parts and subsequently sent to India. In India, the PCB is populated with the necessary components through surface mount technology to create a finished PCBA. The transducer is then attached to the PCBA. The remainder of the electrical and plastic parts are then assembled and the PCBA and transducer are installed within. |
| Reason: The manufacturing process performed in India is significantly complex and substantially transforms the individual components into new and different articles of commerce. Through the process performed in India, including the population of the PCBA as well as the incorporation of the transducer, the Chinese components lose their individual identity and are deemed integral to the finished item. |
| Ruling Date: May 11, 2021 |
N319042: The tariff classification of pajamas from China
| HTS: 6107.22.0010, 16%, "Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightshirts and pajamas: Of man-made fibers, Men’s." Secondary classification: 9903.88.15, 7.5%. |
| Item: A men’s pajama, constructed from 100% polyester knit fabric. The coverall-type garment has long sleeves and ankle-length legs; rib knit collar and cuffs (on both the sleeves and the legs); and a full front zipper closure which extends from the neck to below the waist. |
| Reason: Although the garments are described as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, the importer provided supporting marketing information to substantiate this claim. |
| Ruling Date: May 11, 2021 |
N319062: The country of origin of blowouts from Vietnam
| HTS: 8534.00.0020, free, “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated glass: With 3 or more layers of conducting materials.” Secondary classification: 9903.88.03, 25%. Secondary classification: 9817.00.96, free, parts and accessories specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. |
| Item: Paper party blowouts (or blow-outs) designed for onetime use at celebrations, especially birthday parties. They are assembled in Vietnam from components sourced from Vietnam, Thailand, Taiwan, Japan and/or Korea. According to the provided documentation, the highest percentage of the components would be from Vietnam. |
| Reason: The imported components underwent enough of a change to afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. |
| Ruling Date: May 11, 2021 |