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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N319001: The tariff classification of a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric from China
| HTS: 6001.22.0000, 17.2%, "Pile fabrics, including "long pile" and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fibers." |
| Item: A bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The knit face fabric can be compared to a woolly coat of a sheep. The face fabric is composed wholly of polyester warp knit loop pile construction; it is unbleached and weighs 310 g/m2. The knit backing fabric is composed wholly of polyester and weighs 100 g/m2. The total weight of the bonded fabric is 410 g/m2. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts this product with the essential character. |
| Ruling Date: May 19, 2021 |
N319129: The country of origin of an inflatable pool
| Origin: Vietnam |
| Item: An inflatable pool made of PVC sheeting, two valves/drain valves, a repair patch, and package glue, all produced in China. The PVC sheeting on a roller and the aforementioned spare parts are shipped from China to a Vietnam factory for production of the pool. In Vietnam, the manual as well as the automated PVC sheet cutting, stamping, marking and screen printing takes place. The high frequency welding of the spare parts to the PVC sheets and the welding of the side flanges and support beams is also required in order to give the pool its rectangular shape, as well as its dimensions. This process occurs through a series of precise welds by trained worker teams. Several welding machines, as well as 650 workers are required to complete the welding process, since machines are equipped with copper molds meant for specific welds. |
| Reason: The nature of the intricate processing performed in Vietnam is one in which the foreign components lose their separate identities to become a new article, namely a newly formed swimming pool. |
| Ruling Date: May 19, 2021 |
N319176: The country of origin of vacuum cleaners
| Origin: Vietnam |
| Item: A canister vacuum, assembled in Vietnam from roughly over 30 components and sub-assemblies sourced from both China and Vietnam. Approximate 37% (by unit cost) of the materials used to produce the vacuums are sourced from Vietnam, including a crevice tool, dust bag house, front cover, bottom cover, etc., in addition to the user manual and packaging materials. The parts and components imported from China are plastic tube, foot assembly, motor ring, 2 in 1 brush tool, hose assembly, motor foam, dust bag, motor sealing ring, motor holder, temperature controller, switch, motor, wiring, power cord, etc. The assembly process includes operations to install motor seal; position motor; arrange cables; install switch; assemble base; position base; affix base; install upper cover; perform withstand voltage test, performance test and visual inspection; followed by the labeling and packaging operations. The workers involved in the production of the vacuums in Vietnam include electricians, product engineers, test engineers, and individuals specially trained to ensure the product's quality and specifications. |
| Reason: The processing performed in Vietnam with respect to the vacuum cleaners in the scenario constitutes a substantial transformation of the imported components and parts into "products of" Vietnam. The manufacturing process in Vietnam transforms the non-originating components and parts to produce the finished vacuum cleaners. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. |
| Ruling Date: May 19, 2021 |
N318976: The tariff classification and country of origin of six colors of eyebrow pencils from Italy
| 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." |
| Origin: Italy |
| Item: A cosmetic eyebrow pencil embodied in a round, cylindrical eyebrow pencil with a removable cap that allows the user to draw micro fine lines and a more precise drawing of a triangular shape in the eyebrow area of the face. |
| Reason: N/A |
| Ruling Date: May 18, 2021 |
N319080: The tariff classification of an aluminum track from China
| HTS: 7604.29.1010, 5%, "Aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." Secondary classification: 9903.85.01, 10%. Secondary classification: 9903.88.15, 7.5%. |
| Item: An aluminum track made from type 6061 aluminum alloy with an anodized finish. This U-shaped aluminum profile is of an open construction with no enclosed void and is manufactured by extrusion. The track will be imported in 10 foot lengths with predrilled and counterbored holes every 12 inches. The track will be used as a base to support glass panels in glass railings and balconies. |
| Reason: N/A |
| Ruling Date: May 18, 2021 |
N319094: Classification of Small Baby and Big Baby Accessory Kits from China
| HTS: 9404.90.2000, 6%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Accessory kits for use with holding and positioning devices for stabilizing a baby during transport between neonatal intensive care units, including the Transportle and Womba Pod (see 2106020035). Both accessory kits consist of a headset, two earmuffs, two support rolls, a Toploader (fastener strap), and Bilibans (eye shades). The headset holds a baby’s head and is made from knit fabric and polyurethane foam. The earmuffs decrease noise during transit and are made from soft vinyl auditory foam. The moon-shaped support rolls provide support and physical boundaries and are made of foam encased in knit fabric with a Fabrifoam (100% nylon knit fabric impregnated with polyurethane foam) top surface. The Toploader secures a respiratory device to the headset and is made of a strap with Velcro. The Bilibans protect from bright light and are fabric eye shades. In addition to these items, the Small Baby Accessory Kit includes a U-shaped 15-degree foam wedge for placement under the mattress to elevate the baby’s upper body, and a foot roll (foam encased in knit fabric) to provide a boundary and support to the feet. The Small Baby Accessory Kit is designed for babies weighing under 1.5 kg and the Big Baby Accessory Kit is designed for babies weighing between 1.5 and 4.5 kg |
| Reason: None of the components in either set imparts the essential character, since none of them play a dominant role in the sets’ function. The competing HTSUS subheadings are 6307.90 (other made up articles) vs. 9004.90 (spectacles, googles and the like, corrective, protective or other) vs. 6505.00 (hats and other headgear) vs. 3926.90 (other articles of plastics) vs. 9404.90 (pillows, cushions and similar furnishings). By application of GRI 3(c), the Small and Big Baby Accessory Kits will be classified in the provision that occurs last in numerical order, in this case in subheading 9404.90. |
| Ruling Date: May 18, 2021 |
N319096: Classification of a two-piece infant warmer mattress made in China
| HTS: 9404.21.0095, 3%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other." Secondary subheading: 9903.88.03, 25%. |
| Item: A mattress that fits a neonatal intensive care unit warmer. It is composed of an outer mattress and an inner mattress. Both pieces are made from a polyurethane foam covered in CPU150 HF, a polyester knit fabric with a polyurethane coating. The inner mattress can be removed and replaced with a Womba Pod (see 2106020035) to transport a baby to another neonatal intensive care unit. |
| Reason: Although the Warmer Mattress can be considered a type of cushion or pillow, it most accurately meets the definition of a mattress. It supports the entirety of a reclining baby and not merely the head or another portion of a baby’s body and it is large in relation to a baby, extending well beyond the head and body on all sides. |
| Ruling Date: May 18, 2021 |
N319118: The tariff classification of piling elastomers from Malaysia
| HTS: 8431.49.9095, free, "Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other: Other: Other.” |
| Item: Piling elastomers used in vibratory hammers that are suspended from a crane or excavator during the installation or removal of pilings to isolate the effects of vibration from the pile driving hammer during operation. The piling elastomers are made of vulcanized natural rubber that is bonded in between two steel plates ranging in thickness from 5 mm to 16 mm. |
| Reason: N/A |
| Ruling Date: May 18, 2021 |
N319122: The country of origin and marking of a remote radio head unit
| Origin: Taiwan |
| Item: A tower-top transceiver "remote radio head" unit for a wireless telecommunication station which interacts with a baseband processing unit on the ground to provide 5th generation (5G) network services, primarily composed of two main components identified as Power Amplifier Module (PAM) and Radio Linearization Board (RLB). The key components the RRH unit that enable it to function properly as a transceiver for communications are the six primary printed circuit board assemblies (PCBAs) and their embedded integrated circuits (ICs), including two RLB PCBAs and four PAM PCBAs. All six PCBAs will be manufactured in Taiwan with imported or locally procured components. Then the PCBAs are shipped to China for incorporation with other structural and supporting components to complete the finished RRH unit before shipping to the U.S. |
| Reason: The PCBAs for both the PAM and RLB modules manufactured in Taiwan are the dominant components of this device. They do not undergo a substantial transformation as a result of the processing that takes place in China. The PCBAs have a predetermined end use when exported from Taiwan and they retain that identity after the processing that takes place within China. |
| Ruling Date: May 18, 2021 |
N319319: The tariff classification of pneumatic air sanders from China
| HTS: 8467.11.5090, free, “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Pneumatic: Rotary type (including combined rotary-percussion): Other: Other.” Secondary classification: 9903.88.01, 25%. |
| Item: Pneumatic air sanders advertised and used on metal and wood applications. |
| Reason: The subheading for pneumatic sanders suitable for working metal is 8467.11.1040. An article is “suitable” for a particular use if it is actually, practically and commercially fit for such use. Evidence of sole use or even principal use is not required. As such, the pneumatic sanders are classifiable as sanders suitable for working metal, but as no one component would impart the essential character to the subject pneumatic sanders, the classification would be determined based on the subheading that occurs last in tariff, which would be subheading 8467.11.50 |
| Ruling Date: May 18, 2021 |