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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N321579: The tariff classification of a metal planter from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Item: A one piece metal planter, with the base is screwed to the square planter. It is made of 100% iron, weighs 1.85 pounds and measures 7.5” x 7.5” x 16” tall. Per the importer, it can be placed both on top of furniture and on the floor. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2021 |
N321587: The tariff classification of magnetic wearable Bluetooth speakers from China
| HTS: 8518.21.0000, free, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Two lightweight Bluetooth speakers that are interconnected to each other via a length of electric cable/wire. In use, the cable is draped around the back of the user’s neck and the speakers are attached to the upper chest/front of shoulder area. Each speaker uses small magnets to clip to user’s clothing which allows them to stay firmly in place while running, biking, etc. This commodity is marketed to individuals who do not like closed-ear audio devices such as headphones or earbuds. They pair with Bluetooth enabled devices for wireless audio streaming and incorporate a microphone, which allows the user to answer phone calls. |
| Reason: Since these devices do not have a mechanism to attach them directly to or within the user’s ears (i.e., headphones have a head bracket and ear buds go within the ear) and based on their unique design which intentionally keeps them away from the user’s ears, subheading 8518.30 for headphones and earphones is not applicable. |
| Ruling Date: Sept. 27, 2021 |
N321605: 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: A toddler-size king costume consisting of a coat with no means of closure, sleeveless pullover top and a crown. The coat features a single ply collar with raw, unfinished edges and long sleeves with raw, unfinished edges. The open front and hem bottom of the coat have raw, unfinished edges. |
| Reason: The flimsy open front coat imparts the essential character of the set. |
| Ruling Date: Sept. 27, 2021 |
N321624: The tariff classification of a wooden picture frame from China
| HTS: 4414.00.0000, 3.9%, “Wooden frames for paintings, photographs, mirrors or similar objects.” |
| Item: An oval picture frame measuring approximately 7 inches wide by 9 inches high by 2 inches deep. It is designed to hang on a wall by means of a metal hanger and jute cord mounted on the back. The frame consists of wooden (MDF) slats forming the backer. A piece of plastic sheeting and a small metal bulldog clip are mounted on the front for securing a photo. When in use, the wooden slats will be visible around the perimeter of the photo. An iron wire framework further embellishes and surrounds the frame. The frame is chiefly wood, by both value and weight. The wood provides the structure of the frame as well as some of the visual appeal. |
| Reason: The Chinese pump, stator, and motor core create the essence of the pressure washer. The additional manufacturing and assembly in Vietnam are considered simple assembly and does not change the intentions of the Chinese components. The simple assembly performed in Vietnam does not substantially transform the pump and motor (and therefore the pressure washer) into a new and different product having a new function and purpose. |
| Ruling Date: Sept. 27, 2021 |
N319740: The tariff classification of a woven cut warp pile upholstery fabric from China
| HTS: 5801.37.5010, 17.2%, Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Over 271 grams per square meter." Secondary classification: 9903.88.03, 25%. |
| Item: A woven fabric of yarns of different colors of warp cut pile construction. The fabric is composed wholly of man-made fibers (58.7 percent rayon and 41.3 percent polyester) and weighs 528.4 g/m2. You indicate the fabric will be imported in 54-inch widths and will be used for upholstery. |
| Reason: The mere packaging of the nasal swab, warming test tube, test cap, dropper, and readout device together in Taiwan as a kit does not substantially transform any of the components. Accordingly, the nasal swab, warming tube, test cap, dropper, and readout device are not substantially transformed in Taiwan as they do not emerge with a new name, character, and use. |
| Ruling Date: Sept. 24, 2021 |
N321414: The tariff classification of a rubber side seal strip from Korea
| HTS: 4016.10.0000, free, "Other articles of vulcanized rubber other than hard rubber: of cellular rubber." |
| Item: A rubber strip composed of a combination of cellular and compact vulcanized ethylene propylene diene monomer (EPDM) rubber. The product also has plastic clips incorporated to allow the product to attach to the car body’s side seal. The function of the strip is to prevent the shock and vibration when the door is opened and closed as well as to block outside elements. |
| Reason: While this product is composed of a combination of compact and cellular rubber, the cellular portion of the seal plays the most significant role in the product’s functioning, as it appears to be that which is not only absorbing vibration, but also providing protection against outside elements. |
| Ruling Date: Sept. 24, 2021 |
N321558: The tariff classification of thermal imaging devices from China
| HTS: 9013.80.9000, 4.5%, “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Thermal and optical imaging monoculars, bi-ocular and rifle scopes for use by law enforcement, first responders, hunters, and other outdoor enthusiasts to spot and view persons, animals and other items in low-light to complete darkness or in extreme environments including smoke, fog, and rain |
| Reason: The presence of the image sensors, internal viewing display, and video/digital photograph capability, would be considered outside of heading 9005. |
| Ruling Date: Sept. 24, 2021 |
N321561: The tariff classification of electric drive motors from Japan
| HTS: 8501.51.4040, 2.5%, “Electric motors and generators (excluding generating sets): Other AC motors, multi-phase: Of an output not exceeding 750 W: Exceeding 74.6 W but not exceeding 735W: Other”. |
| Item: Power Steering Motor Control Units (MCU), which are permanent magnet, three-phase, synchronous, AC motors, each having an integrated controller, position sensor, and a power inverter. You state that the five motors are all similar in construction and function, having a maximum rated output of either 475 Watts or 477 Watts and are intended for use in steering systems of consumer and commercial vehicles. The MCUs receive 12VDC electricity directly from the vehicle and the internal inverter converts the DC electricity to usable AC for the motor’s operation. |
| Reason: The type of electricity that is applied to a motor’s stator determines what type of motor it is for classification purposes. As such, the MCUs under consideration here are AC motors because that is the type of electricity that produces the rotation. |
| Ruling Date: Sept. 24, 2021 |
N321568: The tariff classification of “Rexall Lens Wipes” from China
| HTS: 3401.19.0000, free, “Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Cleaning wipes intended for eyeglasses. The wipes are made of paper, which is impregnated with a cleaning solution consisting of a surface-active agent, distilled water, alcohol, and several other substances. |
| Reason: N/A |
| Ruling Date: Sept. 24, 2021 |
N321754: The tariff classification of a costume from China, Hong Kong 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: A toddler-size vampire costume consisting of a cape, a pullover vest and a Dracula Medal necklace. The cape features a single ply collar finished with large, visible, loose overlock stitching and a single hook and loop tab closure, raw unfinished open front edges and a bottom hem with raw jagged cut edges. The cape is stitched together with long, loose straight stitches. |
| Reason: The flimsy cape imparts the essential character of the set. |
| Ruling Date: Sept. 24, 2021 |