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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N319501: The tariff classification of pencil box school kits from China
| HTS: 9609.10.0000, 14¢/gross + 4.3%, “Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Two pencil box school kits, consisting of a polypropylene plastic pencil box containing a box of 12 wood pencils, a 6-inch plastic protractor, a mini stapler with a box of staples, a pencil/crayon sharpener, and three pink erasers. One of the kits also has a stainless steel 5-inch scissor, and a non-toxic glue stick. All items are packaged together and put up as a set for retail sale. |
| Reason: Inasmuch as no essential character can be determined for the sets listed above, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading that occurs last in numerical order. In this case, both sets contain pencils which fall last within heading 9609. |
| Ruling Date: June 10, 2021 |
N319552: The tariff classification of footwear from China
| HTS: 6402.99.8061, 90¢/pair + 20%, “Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: other: for women.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A woman’s, closed toe/closed heel, slip-on shoe. It does not cover the ankle. The external surface area of the upper is predominantly polyurethane rubber/plastics material that is embossed to impart a reptile skin pattern. There is a decorative stationary slide fastener on the lateral side and an elastic gore on the medial side. The rubber/plastics outer sole has a foxing-like band. The outer sole has some leather fibers flocked onto the external surface in contact with the ground. |
| Reason: The flocking is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS) and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64, HTSUS. |
| Ruling Date: June 10, 2021 |
N319770: The country of origin of an LCD module
| Origin: China |
| Item: An LCD module, consisting of a glass sandwich injected with liquid crystals, polarizer, diffuser, and flexible printed circuit (FPC) connector. The manufacturing process begins in China where strips of glass are cut to size and placed into fixtures. The liquid crystals are then injected between the two strips before the unit is sealed and cut into the final desired size. This glass segment is then sent to Thailand for final processing. In Thailand, the segment is cleaned and a polarizer film is added to the front and back. The FPC connector is then adhered to the back before the finished unit is tested for function and packaged to be shipped to the U.S. |
| Reason: The segment with the liquid crystals manufactured in China imparts the essential functional component of the finished module. The manufacturing process in China renders the end-use of the segments predetermined as they could not be used for any other purpose. Further, the additional steps performed in Thailand would not substantially transform the LCD segment into a new and different article of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: June 10, 2021 |
N314654: The tariff classification of bovine and buffalo leather from India
| HTS: (1) Buffalo hide: 4107.92.4000, 2.5%, “Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: Whole hides and skins: Other, including sides: Grain splits: Buffalo.” (2) Bovine hide: 4107.92.7090, 5%, “Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: Whole hides and skins: Other, including sides: Grain splits: Other: Other: Not fancy…Other.” |
| Item: Scraps or less than half hides of finished tanned cowhide or buffalo hide. The top grain bovine split leather is dyed black with an average thickness of 3 millimeters. |
| Reason: N/A |
| Ruling Date: June 9, 2021 |