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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N319717: The tariff classification of a soft-sided shoe case from China
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." Secondary classification: 9903.88.03, 25%. |
| Item: A fabric box for nursing shoes. The case is constructed with an outer surface of textile material which you have indicated is man-made. It is designed to provide protection, portability, organization, and storage to a pair of shoes. It is of a durable construction and suitable for repetitive use. The interior is generic and the case could also be used to transport and store other articles. The case features a zippered closure along three sides. The interior has one meshed pocket. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N319718: The tariff classification and country of origin of Breaded Shrimp
| HTS: 1605.21.1020, free,: “Crustaceans, mollusks and other aquatic invertebrates, prepared or preserved: Shrimps or prawns: Other: Frozen, imported in accordance with Statistical Note 1 to this chapter: Other: Breaded.” |
| Origin: (1) Vietnam; (2) China, subject to 25% Section 301 tariff |
| Item: Shrimp thawed, peeled, deveined and frozen in China.The shrimp is exported to Vietnam where it is battered, pan-fried and frozen. The shrimp is pre-dusted in either (1) Vietnam or (2) China, depending on the production scenario. The pre-dusting will comprise 10-11 percent of the total weight of the product. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N319742: The tariff classification of a woven polyester upholstery fabric from China
| HTS: 5407.61.9975, "14.9%, "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 polyester filaments: Containing 85 percent or more by weight of non-textured polyester filaments: Other: Printed: Weighing more than 170 g/m2." Secondary classification: 9903.88.03, 25%. |
| Item: Fabric printed with a modern design, which is applied by heat transfer. According to the information provided, this fabric is of plain weave construction and is composed of 100 percent non-textured polyester filament fibers. The fabric weighs 350 g/m2. The fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N319743: The tariff classification of coated woven polyester fabric 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 woven fabric of yarns of different colors. The fabric is of woven construction and is composed of 100 percent polyester, of which 51 percent is staple fibers and 49 percent is textured filament fibers. The fabric has a synthetic latex backing. The sample weighs 361 g/m² and will be imported in approximately 54-inch widths. |
| Reason: The plastic coating is visible to the naked eye and the fabric would therefore be precluded from classification in subheading 5515.12.0090. |
| Ruling Date: June 23, 2021 |
N319757: The classification of a case from China
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." Secondary classification; 9817.00.96, free, "Specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind)." |
| Item: A case is constructed with an outer surface of textile material which is man-made. The case is specially shaped and designed to provide storage, protection, portability, and organization to the accessories of the Simply Go Portable Oxygen Concentrator. The case features a hook-and-loop strap on the back exterior. The exterior features a zippered closure at the top and one handle. The interior features one compartment and one zippered pouch that are specially designed and fitted to house the accessories. The Simply Go Portable Oxygen Concentrator is used for breathing impaired persons. |
| Reason: The case at issue is similar in form and function to cases for a CPAP machine, which CBP has found to be eligible for duty-free entry under subheading 9817.00.96. |
| Ruling Date: June 23, 2021 |
N319758: The classification of a case from China
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." Secondary classification; 9817.00.96, free, "Specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind)." |
| Item: A case constructed with an outer surface of textile material which you have indicated is man-made. The case is specially shaped and designed to provide storage, protection, portability, and organization to the accessories of the Simply Go Mini Oxygen Concentrator. The exterior features a zippered closure at the top and one handle at the side. The interior features one compartment and one zippered pouch that are specially designed and fitted to house the accessories. The Simply Go Mini Oxygen Concentrator is used for breathing impaired persons. |
| Reason: The case at issue is similar in form and function to cases for a CPAP machine, which CBP has found to be eligible for duty-free entry under subheading 9817.00.96. |
| Ruling Date: June 23, 2021 |
N319768: The tariff classification of wall-mounted storage basket shelves from China
| HTS: 8302.50.0000, free, "Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal." Secondary classification: 9903.88.03, 25%. |
| Item: Stainless steel multi-purpose storage basket shelves. The storage basket shelves can be used for storing bathroom products in the shower or for storing spices and other cooking tools in the kitchen. Included with the storage baskets are 4 moveable hooks used to hang items off the front or sides of the basket. The storage basket and the 4 moveable hooks are made of rustproof 304 stainless steel. The basket shelf is mounted to a wall or other vertical surface using an 11.8-inch by 2.75-inch piece of clear Polyvinyl Chloride (PVC) plastic with an adhesive backing. |
| Reason: The merchandise is more specifically provided for in another heading in the tariff. As per Section XV, Note 2, articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81. Classification in subheading 7323.93.0080 is therefore precluded. These subject storage basket shelves are 1) made of metal; 2) affixed vertically to household, kitchen or shower doors or walls; and 3) used to organize and store household items. Based on these three factors, these storage baskets share the essential characteristics or purpose with the exemplars in subheading 8302.50.0000. |
| Ruling Date: June 23, 2021 |
N319798: The tariff classification of footwear from China
| HTS: 6404.19.9030, 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: other: valued over $12/pair: for men." Secondary classification: 9902.14.49, 8.1%, "Footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90)." Secondary classification: 9903.88.15, 7.5%. |
| Item: A man’s, closed-toe/closed-heel, casual shoe that does not cover the ankle. The external surface area of the upper is predominantly textile material with rubber/plastics around the perimeter where the upper meets the outer sole. The upper is padded and stitched to produce a puffy or inflated appearance. It has a textile edging and a pull tab. The shoe does not have a tongue on a lower plane than the rest of the upper. A lace is threaded through three pairs of textile loop eye stays. The laces are not necessary to keep the shoe on the foot and the sample is considered a slip-on shoe. The traction outer sole is made of rubber or plastics. The sample was cross-cut, measured, and found to have a foxing-like band. The shoe was not designed to be protective. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |
N319858: The tariff classification of imitation meat products from the United Kingdom
| HTS: 2106.90.9895, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... frozen." |
| Item: Meatless Fillets containing approximately 87 percent mycoprotein paste, 8 percent water, 3 percent egg albumen, 3 percent natural flavoring, and trace amounts of calcium acetate and calcium chloride; Meatless burgers containingapproximately 37 percent mycoprotein paste, 18 percent water, 11 percent wheat protein, 9 percent textured wheat protein, 6 percent onions, 5 percent palm oil, 3 percent rapeseed oil, 2 percent milk proteins, 2 percent natural flavoring, 2 percent USA burger flavoring, 1 percent egg whites, 1 percent roasted barley malt extract, and trace amounts of calcium chloride and calcium acetate; Meatless Sharp Cheese Cutlets containing approximately 38 percent mycoprotein paste, 21 percent cheese sauce, 13 percent breadcrumbs, 11 percent water, 7 percent sunflower/rapeseed oil, 5 percent batter, 1 percent egg whites, 1 percent natural flavoring, 1 percent intermediate (wheat flour, salt, raising agent E503ii and durum wheat semolina), and trace amounts of pectin, calcium chloride, and calcium acetate; and Meatless Pesto & Mozzarella Cutlets containing approximately 36 mycoprotein paste, 24 percent pesto & mozzarella cheese sauce, 13 percent super coarse breadcrumbs, 11 percent water, 7 percent sunflower oil, 6 percent batter, 1 percent egg whites, 1 percent natural flavoring, and trace amounts of pectin, calcium chloride, and calcium acetate. |
| Reason. The garment is wholly assembled in Lesotho, which is a designated lesser developed beneficiary sub-Saharan African country (LDBC). The findings or trimmings of foreign origin do not exceed 25 percent of the cost of the components of the assembled article. |
| Ruling Date: June 23, 2021 |
N319924: The tariff classification of a girls’ top from Vietnam
| HTS: 6114.30.1020, 28.2%, "Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." |
| Item: A girl’s top composed of 90 percent polyester and 10 percent spandex knit fabric. The sleeveless tight-fitting garment features a scooped front neckline, 1 inch shoulder straps, a racer back and shelf bra. The garment has a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: June 23, 2021 |