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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N320634: The tariff classification and eligibility under 9817.00.96 of a men’s shirt and a women’s blouse from Vietnam
| HTS: (1) 6205.20.2051, 19.7%, "Men’s or boys' shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s. (2) 6206.40.3030, 26.9%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s." |
| Item: Two garments, offered for sale via an importer's website and catalog under tabs labeled “adaptive” and marketed as well-suited for someone who is “handicapped, disabled or an elderly senior.” (1) A men’s shirt constructed from 55% cotton and 45% polyester, yarn dyed woven fabric. The garment features a self-fabric spread collar, a full front opening secured by a left-over-right, concealed six-magnet closure, a patch pocket on the left chest, short, hemmed sleeves, a back yoke, two back pleats beneath the yoke, and a curved, hemmed bottom. Six non-functional buttons have been sewn onto the left front panel (one above each concealed magnet) to create the illusion of a button closure. (2) A woman’s blouse constructed from 94% polyester and 6% spandex woven fabric. The blouse features a full front opening secured by five magnetic button closures, a shirt collar, long sleeves with magnetic button cuffs, and a hemmed shirttail bottom. |
| Reason: The subject garments are indistinguishable from articles useful to the general public, and are not classifiable in subheading 9817.00.96, as “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.” Magnetic closures on garments have become mainstream in their use, and numerous websites advertise upper body garments with magnetic closures. While it is true that some websites advertising such garments refer to them as “adaptive” or as being for those with limited dexterity, these and other websites often include statements that such garments are also beneficial or useful for those who would like to avoid the hassle of buttons. |
| Ruling Date: Aug. 12, 2021 |
N320675: The tariff classification of footwear from China
| HTS: (1) and (2) 6402.91.8051, 90¢/pair + 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $6.50 but not over $12/pair: other: for women: other." Secondary classification: 9903.88.15, 7.5%. (3) 6404.19.8760, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other: for women." |
| Item: (1) A woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The thinly lined boot measures approximately 7 inches tall. The boot is not considered “protective” against cold or inclement weather. (2) A woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, wedged boot. The boot measures approximately 6 inches in height. It is not considered “protective” against cold weather. (3) A woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot that measures approximately 6 ½ inches tall. The boot features textile gore on both the medial and lateral sides. The external surface area of the upper comprises micro suede textile material. This footwear has a foxing or foxing-like band and is not considered “protective” against water or cold weather. |
| Reason: N/A |
| Ruling Date: Aug. 12, 2021 |
N320694: The tariff classification of a roll-mixer from Switzerland
| HTS: 8479.82.0040, free, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines." |
| Item: A roll-mixer used for the pretreatment of cell cultures (e.g., adult human mesenchymal stem cells, immune cells). The cell cultures are filled in 2 milliliter sterile, plastic vessels which are placed on the rotating aluminum cylinders. The constant rotation avoids the attachment of the cells to the vessel wall. The Roll-Mixer consists of an aluminum profile frame including rotating aluminum cylinders, ball bearings, gears, a chain drive, and an electric motor to ensure a constant rotation of samples. Rotating speed and the environmental temperature are monitored by a control unit. |
| Reason: N/A |
| Ruling Date: Aug. 12, 2021 |
N320713: The country of origin of a gas grill
| Origin: Vietnam |
| Item: A four-burner gas grill designed for outdoor use (“the Gas Grill”). The four burners are housed underneath three cooking grates inside the firebox-lid assembly. A fifth burner with control knob is built into the left shelf. The components and parts are produced in Vietnam and sourced from China. The final processing occurs in Vietnam. The grills contain over 60 parts and components. Over 60% (by unit cost) of the components and parts are made in Vietnam. They are, e.g., lid weldment, firebox weldment, control panel, control knobs, warming rack, flame tamers, grease tray and grease cup, side shelf, heat shield tank, side shelf support braces, side shield, mounts and weldments, panel carts, cross bars, wheel legs, etc., in addition to the packaging materials and user’s manual. Other components, parts or sub-assemblies are imported from China including, e.g., tube burners, lid handle, main valve assembly, regulator and hose, cooking grates, EI module, grill brush, hardware pack, etc. |
| Reason: The components and parts are imported into Vietnam where they are manufactured into different subassemblies, which are ultimately assembled into the subject grills. We find that the processing performed in Vietnam with respect to the grills in the scenario does constitute 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 grills. |
| Ruling Date: Aug. 12, 2021 |
N320728: The tariff classification of hats from China
| HTS: 6505.00.6090, 20¢/kg + 7%, "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid… Other: Other: Other." Secondary classification: 9903.88.03, 25%. |
| Item: Child’s hats constructed of 100 percent polyester knit fabric. The hats resemble characters from the Nightmare Before Christmas and measure approximately 19 inches in length. The hats feature a pom-pom on the top and a faux fur cuff with either a bat/bow tie design or a holly leaf design. |
| Reason: The unusual patterns featured on this headgear detract from any similarity to the accepted motif of a classic Santa hat. These patterns differentiate the headgear to the point that there is no nexus to the Santa Hats that CBP has historically classified as festive articles of heading 9505. To be classified as a Santa hat, the physical appearance of the hat must be so intrinsically linked to Christmas that its display at any other time would be aberrant. Since the instant items do not sufficiently resemble a traditional Santa hat, the use of this item as headgear at any other time would not be considered aberrant. |
| Ruling Date: Aug. 12, 2021 |
N320731: The tariff classification of Hawse Fairleads and Fairlead Mounts from China
| HTS: (1) 7616.99.5190, 2.5%, "Other articles of aluminum, other…other." Secondary classification: 9903.88.03, 25%. (2) 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other…other. |
| Item: (1) Hawse Fairleads described as simple, straightforward guides for the rope to the winch drum. They protect and reduce wear on the rope and help protect the winch. The Hawse Fairleads are constructed of aluminum with a powder finish coat and stainless steel mounting hardware. (2) Fairlead Mount described as universal fit, designed for mounting all truck winches with a 10 inch fairlead and a 10 inch x 4.5 inch mounting pattern. It is constructed of carbon steel with a powder finish coat. The mount is designed to attach the fairlead to the winch and does not attach directly to the vehicle or the vehicle frame. |
| Reason; N/A |
| Ruling Date: Aug. 12, 2021 |
N320828: The tariff classification of tubular covers from China
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: ADA Compliant Tubular Covers, manufactured from ethylene-vinyl acetate (EVA), a closed cell plastic foam, and that conform to 1 ¼ inch and 1 ½ inch tubular pipes. The tubular covers are designed to meet and comply with the Americans with Disabilities Act (ADA) standards for lavatory pipes that are required to be insulated to prevent burns. |
| Reason: As these covers would be used in areas accessed by the general public, it could be of some use to non-handicapped persons as well and would not be limited to use only by those that are permanently or chronically physically or mentally handicapped. Additionally, it appears to be marketed as a means to reduce legal liability and not as a product that directly benefits the handicap. Therefore, the secondary classification of 9817.00.96 would not apply. |
| Ruling Date: Aug. 12, 2021 |
N320953: The tariff classification of steel sheet from Vietnam
| HTS: 7208.38.0015, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated: Other, in coils, not further worked than hot-rolled: Of a thickness of 3 mm or more but less than 4.75 mm: High-strength steel." Secondary subheading: 9903.80.01, 25%. |
| Item: Hot-rolled steel sheet made to ASTM A572/A572M, Grade 50. Imported in coil form, this sheeting is available in three sizes: 3.83 mm X 1360 mm, 4.25 mm X 1360 mm and 4.53 mm X 1360 mm. This material has a yield point over 355 MPa and appears to meet the high-strength steel requirements set forth in Chapter 72, Additional U.S. Note 1(a). |
| Reason: N/A |
| Ruling Date: Aug. 12, 2021 |