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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N320621: The tariff classification of Gelato from Canada
| HTS, in quota: 2105.00.3000, 20%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Described in additional U.S. Note 10 to chapter 4 and entered pursuant to its provisions.” |
| HTS, out of quota: 2105.00.4000, 50.2¢/kg + 17%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Other.” Subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01. |
| Item: Gelato made from homogenized whole milk, cane sugar, cream, skim milk powder, rice syrup solids and other ingredients |
| Reason: N/A |
| Ruling Date: Aug. 19, 2021 |
N320718: The tariff classification of cardboard playhouses from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: Cardboard playhouses consisting of cardboard pieces cut to shape that join together via tabs and slots forming complete freestanding playhouses. Each cardboard playhouse is sold separately and comes with a package of 8 color markers. The completed playhouses each measure approximately 52” tall and provide imaginative role play for children pretending to be inside a castle or a rocket ship. The playhouses are principally designed for the amusement of children 3 years of age and older. The finished playhouse can be colored using the included color markers. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2021 |
N320908: The tariff classification of a biofiber pencil 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: A pencil made from plant fiber, which includes bamboo, saw dust, nutshell, and crop straws. It includes a graphite core. The pencil comes in assorted colors and has a top eraser. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2021 |
N320961: The tariff classification of 1996 Land Rover Defender 110 from Spain
| HTS: 8703.32.0150, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc.: Used”. |
| Item: A 1996 Land Rover Defender 11. In its imported condition, the Defender 110 is equipped with three (3) doors, seating for two (2) in the front, with additional rear bench seating with equipped seatbelts for seven (7), for a total of nine (9) passengers and/or cargo. The Land Rover was equipped with, at the time of manufacture, a 16L 300 TDI diesel engine, a five (5) speed manual transmission, and a left-hand drive steering system. Certain modifications were made to the vehicle. The motor was rebuilt (300 TDI with 21L), cosmetic flooring was added in the rear passenger area but could be removed, and plating was added on a rear door as the original skin had rust. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2021 |
N320861: The tariff classification of footwear from China
| HTS: 6405.90.9060, 12.5%, "Other footwear: other: other: other." |
| Item: A woman’s, closed-toe/closed-heel, lace-up sneaker, which covers the ankle and measures approximately 6 ¾ inches tall. The shoe features a slide fastener on the medial side, a foxing or foxing-like band, and 7 metal eyelets on both sides of the separately attached tongue. The external surface area of the upper consists of an adhesive rubber/plastic gel that is completely covered with glass stones. The closely arranged stones are intended to obscure the material underneath and is considered the constituent material. The rubber/plastics outer sole has an application of leather fibers to the external surface area in contact with the ground. The microns thin application would not be considered leather or composition leather. |
| Reason: N/A |
| Ruling Date: Aug. 18, 2021 |
N321009: The tariff classification of women’s swimwear from Vietnam
| HTS: 6113.00.9086, 7.1%, "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’." |
| Item: Women's bikini tops and bottoms, made from 82% polyester and 18% spandex knit fabric lined with 100% polyester knit fabric. The garment’s outer surface is printed with a visible microdot coating of PVC plastic. The evenly spaced microdots do not create a pattern. |
| Reason: N/A |
| Ruling Date: Aug. 18, 2021 |
N320911: The tariff classification of a shoe last from Mexico
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: A shoe last made primarily from molded plastic and includes a metal hinge at the flex point. It will be imported in different sizes and will be used in the production of footwear in a U.S. manufacturing facility. |
| Reason: The plastic imparts the essential character. |
| Ruling Date: Aug. 16, 2021 |
N320570: The tariff classification of Liothyronine Sodium Tablets in dosage form, from India
| HTS: 3004.39.0050, free, "Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other, containing hormones or other products of heading 2937: Other: Other.” |
| Item: Liothyronine Sodium, imported in 5 mcg, 25 mcg and 50 mcg tablets, a synthetic thyroid hormone. It is indicated to treat hypothyroidism, suppress TSH (Thyroid-Stimulating Hormone) and help in the diagnosis of hyperthyroidism. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2021 |