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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N319228: The tariff classification and special tariff applicability of walking canes from China
| HTS: 6602.00.0000, 4%, “Walking sticks, seat-sticks, whips, riding crops and the like.” Secondary classification: 9817.00.96, free, “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons…” |
| Item: A C-handled cane, made of tubular aluminum with a removeable rubber tip and plastic coated C-shaped handle, as well as a folding cane with a straight handle, made of tubular aluminum with a rubber tip and plastic handle. Four toes come are attached to the folding cane, and can be added to the C-handled cane. The stem of the canes are adjustable to make them suitable for use by persons of various heights. |
| Reason: The canes appear to be used primarily for those with permanent disabilities as opposed to transient disabilities or fashion. Therefore, they are eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: May 20, 2021 |
N319237: The tariff classification of wooden craft items from China
| HTS: Dowels: 4409.29.6600, 4.9%, “Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood dowel rods: Sanded, grooved or otherwise advanced in condition.” Secondary classification: 9903.88.03, 25%. Wooden beads and rings: 4421.99.9780, 3.3%, “Other” articles of wood. Secondary classification: 9903.88.03, 25%. |
| Item: Five wooden sticks (dowels), four wooden beads and two wooden rings, packaged together for retail sale in a clear plastic bag with a header card reading, “Wooden Craft Set.” Some of the suggested macrame projects utilized one or two of the kit components, for example, one dowel and one ring, but none used all the packaged items. Also, the yarn necessary to make these items was not included. No directions were included, nor was any one project the intended use. Rather, the purchaser would use his or her imagination to come up with creative ways to use some or all the components. |
| Reason: To be considered a set for tariff classification purposes, the set must consist of products or articles put together to meet a particular need or carry out a specific activity. The craft items do not meet a particular need or carry out a specific activity. The dowels, beads, and rings can be used in various craft projects in various combinations that use one or more of the components. Consequently, each item will be separately classified. |
| Ruling Date: May 20, 2021 |
N319238: The tariff classification of craft kits from China
| HTS: (1) Birch wood blocks: 4407.96.0011, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Of birch (Betula spp.): North American (Betula alleghaniensis, Betula papyrifera, Betula lenta, Betula nigra)." Secondary classification: 9903.88.03, 25%. (2) Birch wood sticks (dowels): "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood dowel rods: Sanded, grooved or otherwise advanced in condition. Secondary classification: 9903.88.03, 25%. (3) Jute twine, if measuring 20,000 decitex or less: 5307.20.0000, free, "Yarn of jute or of other textile bast fibers of heading 5303: Multiple (folded) or cabled." Secondary classification: 9903.88.03, 25%. (4) Jute twine, if measuring more than 20,000 decitex: 5607.90.1500, free, "Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: Other: Of jute or other textile bast fibers of heading 5303." Secondary classification: 9903.88.03, 25%. |
| Item: A retail-packaged craft kit. The kit contains ten wood blocks, ten wood sticks or dowels, and a length of jute twine. |
| Reason: The craft kit is packaged and ready for retail sale, however, the items are not necessarily intended to be used together for any particular purpose. The blocks, sticks, and yarn may be used together or separately to make craft projects. These items, however, are not limited to use for craft projects. As such, the craft kit is not a set for retail sale for classification purposes. Each item will be classified separately. |
| Ruling Date: May 20, 2021 |
N319411: The tariff classification of girls’ quilted jackets from Vietnam
| HTS: (1) Sizes 2T to 5T, if water resistant: 6202.93.4800, 7.1%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Water resistant." (2) Sizes 2T to 5T, if the water resistance test is not passed: 6202.93.5521, 27.7%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Girls’." (3) Sizes 12 to 24 months: 6209.30.3040, 16.%, "Babies’ garments and clothing accessories: Of synthetic fibers: Other: Other: Other." |
| Item: A girls’ quilted jacket constructed from a 100% polyester, woven fabric quilted in horizontal rows to a non-woven, man-made fiber batting. The body and hood are lined with 100% polyester knitted fleece, and the sleeves are lined with 100% polyester woven fabric. The thigh-length garment features a full front opening secured with a zipper closure; a faux, double-breasted, three-snap storm placket; a separate collar; a hood; an inner storm flap; long sleeves with elasticized cuffs; side-seam pockets; and an elasticized hem. The bottom third of the jacket is overlaid with a decorative, three-tiered, self-fabric ruffle. The garment will be imported in infant girls’ sizes 12 to 24 months and in toddler girls’ sizes 2T to 5T. The importer claims the garments are treated for water resistance, but did not provide documentation to support its claim. |
| Reason: N/A |
| Ruling Date: May 20, 2021 |
N319443: The tariff classification of decorations from China
| HTS: (1) Skeleton & Pumpkin: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” (2) Santa & Soldier: 9505.10.1500, free, “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” |
| Item: Two assortments of figurines referred to as "nutcrackers," one marketed for Halloween and featuring skeleton and pumpkin figurines, the other marketed for Chistmas and featuring a Santa Claus and a traditional soldier nutcracker. |
| Reason: Although the Skeleton and Pumpkin figurines afre referred to as nutcrackers, a nutcracker classified in Chapter 95 would only be an item closely associated with Christmas. However, these items do display accepted festive motifs for Halloween and are only available for purchase at that time, therefore these figurines will be classified as Halloween decorations. |
| Ruling Date: May 20, 2021 |
N319499: The tariff classification of a math instruction board from China
| HTS: 4911.99.6000, free, “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A wipeable two-sided board designed to help children learn math. The 8” x 10” board is constructed of coated paperboard. Both sides are lithographically printed with math equations, such as addition and subtraction problems, with a space for the child to write the answer. Packaged with the board is a dry erase marker and a sheet of plastic cling numbers, which can be adhered to the board and removed repeatedly. |
| Reason: The board confers the essential character of the set, and therefore the entire set will be classified under the heading for the board. The essential nature and use of the math instruction board is determined by its being printed with math equations. The board does not contain significant open space for other purposes, such as writing general messages or for drawing pictures. Therefore, it is an article of printed material of Chapter 49 |
| Ruling Date: May 20, 2021 |
N319546: The tariff classification of an aluminum stair stringer from China; Correction to Ruling Number N318392
| HTS:7610.90.0080, 5.7%, aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other." Secondary classification: 9903.88.03, 25%. |
| Item: A powder coated aluminum stair stringer comprised of three welded components: a main square beam, a T-shape strip which acts as the tread support and a fastening strip which is welded to the top of the main beam. The stair stringer is imported with pre-drilled holes to facilitate installation and is available in different sizes (1 to 7 steps) and colors. The stair stringer will be sold as a finished product, and the type of stair tread (i.e., wood, composite, fiberglass or aluminum) to be used with this product is determined by the consumer. |
| Reason: NY N318392 provided correct tariff number but mistakenly provided the incorrect Harmonized Tariff article description (see 2105180072). |
| Ruling Date: May 20, 2021 |
N318995: The tariff classification of three upholstery fabrics from China
| HTS: (1) 5407.53.2060, 12%, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m²." Secondary classification: 9903.88.03, 25%. (2) 6001.92.0040, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Other." Secondary classification: 9903.88.03, 25%. (3) 5903.90.2500, 7.5%, "Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other." Secondary classification: 9903.88.03, 25%. |
| Item: (1) A bonded fabric consisting of a woven face fabric laminated to a nonwoven backing fabric. (2) A bonded fabric consisting of a knit face fabric laminated to a woven backing fabric and is composed wholly of polyester. (3) A coated fabric woven of yarns of different colors, with a synthetic latex coating applied to the reverse side of the fabric. |
| Reason: The plastic coating is visible to the naked eye. For styles (1) and (2), the face fabric imparts each product with its essential character. |
| Ruling Date: May 19, 2021 |
N318999: The tariff classification of coated jacquard woven polyester fabrics from China
| HTS: 5903.90.2500, 7.5%, "Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A coated fabric woven of yarns of different colors, of jacquard weave construction and composed of 100 percent polyester, of which 80 percent is staple fibers and 20 percent is textured filament fibers. The fabric has a synthetic latex backing. |
| Reason: The plastic coating is visible to the naked eye and would therefore be classified in Chapter 59. |
| Ruling Date: May 19, 2021 |
N319000: The tariff classification of a woven jacquard upholstery fabric from India
| HTS: 5407.93.2090, 12%, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Of yarns of different colors: Other: Other: Other: Other. |
| Item: A woven fabric of yarns of different colors with a textured stripe pattern across the fabric. The fabric is of jacquard weave construction, weighs 495 g/m2 and is composed of 89 percent polyester, of which 66 percent is textured filaments and 34 percent is staple yarns and 11 percent viscose rayon staple fibers. An acrylic coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. |
| Reason: N/A |
| Ruling Date: May 19, 2021 |