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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N322056: The tariff classification of a graphite liner from China
| HTS: 6815.10.0100, free, “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: Nonelectrical articles of graphite or other carbon.” The general rate of duty will be Free. |
| Item: A liner is made of artificial graphite and measures approximately 8.21 inches long by 3.3 inches wide by .28 inches high at its widest points. The graphite liner is designed to shield other components from ions in a semiconductor wafer manufacturing tool. |
| Reason: Chapter 84, Note 1(a) states, “This chapter does not cover: Millstones, grindstones or other articles of chapter 68.” Therefore, classification in Chapter 84 as parts and accessories solely or principally used for the manufacture of semiconductor wafer manufacturing machines is precluded. |
| Ruling Date: Oct. 13, 2021 |
N321554: The tariff classification of footwear from Italy
| HTS: 6404.20.4060, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women." |
| Item: A woman’s, closed toe/closed heel boot that covers the ankle; a woman’s, closed toe/closed heel, ballet-style, flat, slip-on shoe; and a woman’s, closed toe/closed heel, sling-back styled shoe. The external surface area of each shoe's upper (esau) predominantly consists of knit textile material. Each has a leather toe cap. |
| Reason: N/A |
| Ruling Date: Oct. 12, 2021 |
N321592: The tariff classification of footwear from Vietnam
| HTS: 6404.11.9020, 20%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other." |
| Item: (1) A closed-toe/closed-heel, below-the-ankle, woman’s sneaker. The external surface area of the upper (esau) of this athletic looking shoe, is comprised predominantly of leather, with the balance of textile material. (2) A closed-toe/closed-heel, below-the-ankle, lace-up, man’s sneaker. The esau is comprised of cotton canvas textile material. The sneaker is flexible, lightweight and has underfoot cushioning. |
| Reason: (1) Though the importer said the sole was inflexible with a shallow tread, and is more similar to a platform shoe than an athletic shoe, CBP found it had a a lightweight, flexible, cushioned, EVA outer sole unit that is commonly associated with athletic footwear. (2) The importer said the shoe is not athletic footwear because most of the external surface area of the outer sole that meets the ground is smooth and lacks traction normally associated with footwear used on courts and in other fancy footwork, but CBP found majority of the external surface area of the outer sole that is in contact with the ground has many raised ridges that provides sufficient traction for athletic footwear. |
| Ruling Date: Oct. 12, 2021 |
N321699: The tariff classification of a mirrored vanity tray from China
| HTS: 7013.99.5090, 30%, "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes... Other glassware: Other: Other: Other: Valued over $0.30 but not over $3 each." |
| Item: A mirrored vanity tray that has a built-in glass mirrored base with a plastic border with side handles and a plastic bottom. It measures 7.39 inches wide by 12 inches long by 2 inches high. From the information provided, you stated that it will be used to hold and display items used in the bathroom. |
| Reason: GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of this item. |
| Ruling Date: Oct. 12, 2021 |
N321705: The country of origin of the Dewalt 20V Atomic 3x360 Laser Line Level
| Origin: Vietnam |
| Item: The DeWalt 20V Atomic 3x360 Laser Line Level, which is a battery-operated electronic device used to project multiple 360-degree laser lines that are level or plumb to gravity. Two of the principal subassemblies of the Atomic Laser Line Level are supplied by manufacturers located in Vietnam; the sensor printed circuit board assembly (Sensor PCBA) and the control printed circuit board assembly (Control PCBA). In addition, the three green laser diodes are made in Taiwan. Following production of the sensor PCBA and control PCBA in Vietnam, they are exported to China, along with the Taiwanese laser diodes and bearings sourced from Thailand or Cambodia. In China, the foreign items are combined with Chinese components to complete the assembly. |
| Reason: The Vietnamese sensor and control PCBAs enable the Atomic Laser Line Level to operate. The control PCBA, through firmware programmed into the MCU, is the principal subassembly which gives the DeWalt 20V Atomic 3x360 Laser Line Level its essence. The additional Chinese components, Taiwanese laser diode, and Taiwanese/ Cambodian ball bearings complete the assembly process but do not contain the essence of the Atomic Laser Line Level. The Vietnamese sensor and control PCBA’s are not substantially transformed by the assembly process being performed in China. The essence of the DeWalt 20V Atomic 3x360 Laser Line Level is generated prior to leaving Vietnam. |
| Ruling Date: Oct. 12, 2021 |
N321738: The tariff classification of a plastic organizer bin set from China
| Item: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: A six-piece drawer organizer set. Each set contains the following: two bins measuring three inches by three inches by two inches; two bins measuring six inches by three inches by two inches; and two bins measuring nine inches by three inches by two inches. The bins are formed wholly of clear break-resistant plastic. The bins can be organized side-by-side or can be stacked on top of each other. None of the bins will include a lid. |
| Reason: The bin set is general purpose in nature. It would be considered articles of plastic, not more specifically provided for elsewhere. |
| Ruling Date: Oct.12, 2021 |
N321744: The tariff classification of a plastic water bottle from the United Kingdom
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: A plastic water bottle with a filtration cap. The article consists of a body, lid with cap, filter casing, and a carbon filter. The body of the water bottle, outer trim, and cap are all made of plastic. The item is available in two sizes, and both are cylindrical and black. There is a drinking spout at the top of the lid that is covered by a screw-off cap. |
| Reason: The water bottle performs the critical role of holding the water. The filter improves the taste of the water but is dependent upon the bottle to provide the water. In contrast, the water bottle continuously stores the water and provides a means through the drinking spout in the lid, to consume the water, even if a depleted filter is not replaced. Therefore, the plastic water bottle provides the essential character within the meaning of GRI 3(b). |
| Ruling Date: Oct. 12, 2021 |
N321746: The tariff classification of an audio headset/microphone set from China
| HTS: 8518.30.2000, free, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.". |
| Item: HP HyperX Streamer Headset and Microphone, a set put up for retail sale composed of a wired headset and a USB microphone with its stand. They connect to PCs and other devices through USB 2.0 (microphone) and mini stereo jack 3.5 mm (headset) cables. The headset is equipped with a detachable noise-cancelling microphone. |
| Reason: No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the subheading for the headset appears last in numerical order among the competing headings which equally merit consideration. |
| Ruling Date: Oct. 12, 2021 |
N321808: The tariff classification of a knee/shin guard from China
| HTS: 9506.99.6080, 4%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| Item: A knee/shin impact protector designed for the off-road motorcycle and bicycle rider. It contains a hard-shell plastic outer layer and a medial containment flange for superior knee joint support. It also features adjustable straps for a secure fit. |
| Reason: Heading 9506 covers protective equipment for sports or games e.g., fencing masks and breast plates, elbow and knee pads cricket pads and shin guards. In this instance the knee/shin guard has the primary function of protecting the user from injury. |
| Ruling Date: Oct. 12, 2021 |
N321881: The country of origin marking of padfolios
| Marking: The hangtag or other retail packaging must be marked clearly, conspicuously, legibly, and permanently with both countries of origin, in English. For example, “Padfolio made in Cambodia. Paper pad and calculator made in China.” |
| Item: A padfolio constructed of plastic sheeting, foam, and cardboard covered with textile. The interior includes a slot into which an 8.5” x 11” lined writing pad has been inserted. The opposing interior cover incorporates an elastic pen loop, a small calculator, three small pockets for holding business cards or the like, and two vertical pockets for holding slim items, such as papers. The body fabric, binding, accessories (calculator, paper pad, polyethylene board, zipper tape) and metal components (zipper slider and pull) are from China. Cutting and assembly are done in Cambodia using Cambodian stuffing foam and thread. |
| Reason: The textile padfolio has undergone a substantial transformation in Cambodia, as that is the country in which the raw materials are manufactured into the finished cover. However, the China-made pad of paper and calculator are not substantially transformed in Cambodia; they are merely added to the padfolio by means of a minor combining process. Therefore, the country of origin marking must reflect both Cambodia and China. |
| Ruling Date: Oct. 12, 2021 |