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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N321549: The tariff classification of a costume from China, Hong Kong and Vietnam. Correction to Ruling Number N321215
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: A toddler size vampire costume consisting of a full-length cape, dress, brooch and a headband with hat. The flimsy man-made textile cape features a single ply collar that is closed with two small hook and loop tabs. The front opening has raw unfinished edges, and the hem bottom has jagged cut, raw edges. The cape is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile cape imparts the essential character of the set. |
| Ruling Date: Sept. 17, 2021 |
N318533: The tariff classification of Hyphalite rubber sheet from Vietnam
| HTS: 4008.11.1000, free, "Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: of natural rubber." |
| Item: A nonwoven fabric composed of cellulose textile fibers and is coated on both sides with a cellular coating composed primarily of natural rubber with some cork, natural and manmade fibers dispersed throughout. It can be used for footwear uppers and as the outer shell of various accessory products such as handbags. The sheets measure 1300 mm x 1600 mm with varying thicknesses and will be imported in rolls. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2021 |
N321137: The country of origin of an electric air pump for the purpose of applying certain trade remedies under Section 301
| Origin: China, subject to Section 301 tariffs |
| Item: An electric air pump packaged with three Vietnamese air nozzles and an electric cable of Chinese origin ready for retail sale. In scenario one, the motor, the switch, the charging socket, the brown/black cords, and the electric cable are manufactured in China, while the nozzles, top cover, pump cover, centrifugal vane, and pump cavity shell are produced in Vietnam. In scenario two, the switch, the charging socket, the brown/black cords, the toggle switch, and the electric cable are manufactured in China and the nozzles, top cover, pump cover, vane, and pump cavity shell are manufactured in Vietnam. The motor, which consists of Chinese components, is assembled in Vietnam. In both scenarios, the final assembly of the electric pump occurs in Vietnam. |
| Reason: The assembly operations to make each pump in Vietnam are not complex and meaningful enough, and instead considered rather simple. Therefore, in determining the country of origin of an electric air pump for the purpose of applying 301 trade remedies, the country of origin of the motor, which is the essence of the air pump, is considered. In scenario one, the country of origin of the motor is China, as it assembled in China from Chinese components. In scenario two, the country of origin of the motor is also China, as the Chinese components are not substantially transformed in Vietnam. |
| Ruling Date: Sept. 16, 2021 |
N321195: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: An adult size eagle costume consisting of a jumpsuit, shoe covers and a mask. The neck and deep back opening of the jumpsuit feature large visible loose overlock stitching and is closed in back with two pairs of flimsy string ties. The long sleeves and leg openings have raw unfinished edges. The jumpsuit is constructed with long, loose, straight stitching. |
| Reason: The flimsy man-made textile jumpsuit imparts the essential character of the set. |
| Ruling Date: Sept. 16, 2021 |
N321263: The tariff classification of footwear from China
| HTS: "Taup 1": 6402.99.8005, 90¢/pair + 20%, "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: tennis shoes, basketball shoes, gym shoes, training shoes and the like." Secondary subheading: 9903.88.15, 7.5%.“Blake” and “Taup 2”: 6405.90.9060, 12.5%, "Other footwear: other: other: other." |
| Item: Women’s, closed toe/closed-heel, below-the-ankle, athletic style shoes. All are lightweight, have lace-up closures, cushioned insoles, and foxing bands. The external surface area of each upper consists of rubber or plastics materials. |
| Reason: The application of leather fibers to the outer soles of the “Blake” and the “Taup 2” was sufficient to be considered to have composition leather outer soles for tariff purposes. The leather flocking on the external surface of the outer sole of the "Taup 1" appears to be 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 and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64 and General Explanatory Note (C) to Chapter 64. |
| Ruling Date: Sept. 16, 2021 |
N321264: The tariff classification of footwear from China
| HTS: 6402.99.3165, 6%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, or chemicals or cold or inclement weather: other: other: other: for women: other." |
| Item: A woman’s, open toe/open heel, sandal. The sandal does not cover the ankle. The upper consists of a molded rubber or plastics strap around the ankle and a thong between the first and second toes. The ankle strap has a metal buckle closure on the lateral side. The flat outer sole is made of rubber or plastics. The upper is assembled to the outer sole with three plugs which penetrate the outer sole. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2021 |
N321266: The tariff classification of stationary exercise bicycle parts from China and South Korea.
| HTS: (1) and (5): 7318.16.0085, free, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other." (2) and (4): 9506.91.0010, 4.6%, "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles." (3): 7318.29.0000, 2.8%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other.". |
| Item: Steel castings which are fabricated for use on stationary exercise bicycles. The products at issue are designed for indoor fitness bicycles that combine cardio training and strength resistance, as follows: (1) threaded insert, monitor arm headset; (2) handlebar plug; (3) monitor to handlebar connection pin; (4) flywheel hub mount, right; and (5) threaded bushing. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2021 |
N321291: Country of origin determination for women’s knit garments; 19CFR 102.21(c)(3)
| Origin: China |
| Item: A women’s knit seamless longline sports bra, seamless strappy bra, seamless tank top, seamless legging, seamless short sleeve and long sleeved pullover. In China, the fabric is knit to shape and died. In Vietnam, manufacturing processes include cutting, sewing, heat transfer label application, ironing and packing. |
| Reason: Each of the articles are knit to shape as the term is defined in 19 CfR 102.21(b)(3), and each is knit in a single country, i.e., China |
| Ruling Date: Sept. 16, 2021 |
N321315: The tariff classification of a stroller/bicycle trailer from China
| HTS: 8716.40.0000, free, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers." Secondary classification: 9903.88.03, 25%. |
| Item: Strollers that can be converted into bicycle trailers. Once purchased by the consumer, the product requires several assembly steps to become operable as a stroller with seating for one or two children, depending on the model. Each model can be converted from a stroller to a bicycle trailer with an additional accessory, a steel hitch, which is included in the box. |
| Reason: The product is essentially a composite good that can be used as a baby carriage and a bicycle trailer. Since it is used equally as a stroller and as a bicycle trailer, no essential character can be determined. GRI 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” The heading that occurs last in numerical order is heading 8716. |
| Ruling Date: Sept. 16, 2021 |
N321316: The tariff classification of a decorative metal fountain from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other." |
| Item: A fountain with a tree-like shape with metal spouted cups at the end of each metal branch. Water will cascade down the arrangement of cups to the metal base of the fountain. The top of the base is covered with decorative glass. The fountain has a centrifugal pump that does not work unless it is fully submerged and that has an automatic shutoff valve in case the fountain runs dry. The fountain also has a removable drain plug that is accessible from inside the base. The fountain is comprised of approximately 75% metal by weight and almost 72% metal by value as compared to the pump which comprises approximately 6% by weight and 13% by value. |
| Reason: The decorative metal aspects of the Cascading Cup Fountain are substantial in appearance, bulk and weight. The fountain is a considerably-sized ornamental tree that features steel cups that artistically represent leaves connected to stems and a sturdy trunk. In addition, the fountain’s steel stand is designed to hold visually appealing glass beads. Furthermore, the weight of the decorative metal makes up approximately 75 percent of the article’s total net weight. In considering the product’s attributes, the product is a decorative article that provides visual appeal without the role of the pump. Therefore, in considering the decorative aspect of the fountain outweighs the role of the pump, the pump does not impart the essential character of the Cascading Cup Fountain. |
| Ruling Date: Sept. 16, 2021 |
N321391: The tariff classification of a reversible open/closed sign from China
| HTS: 4911.99.6000, free, "Other printed matter: Printed on paper in whole or in part by a lithographic process." Secondary classification: 9903.88.15, 7.5%. |
| Item: S free-standing reversible open/closed sign that could be used in a shop window or similar use. It measures approximately 4” wide by 12.5” high by 2.75” thick. The middle, rotating portion of the sign is made of medium density fiberboard (MDF) on which has been glued a piece of white paper with the word “OPEN” lithographically printed in a vertical orientation on one side and the word “CLOSED” likewise printed on the reverse side. The sign is mounted in an iron framework with base and is attached to the frame only at one swivel point at the top and one swivel point at the bottom, which allows the sign to be rotated to display either “OPEN” or “CLOSED,” as appropriate. |
| Reason: The essential character of the article is imparted by the MDF portion covered with the printed paper and the role it plays. Although the iron frame predominates by value and weight, the printed sign portion is indispensable to the functional role of the sign. |
| Ruling Date: Sept. 15, 2021 |