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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N322029: The tariff classification of two heating pads from China.
| HTS: 8516.79.0000, 2.7%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: other electrothermic appliances: other.” |
| Item: Heating pads with double-winding heating wire. The first pad is incorporated into a polyester fabric exterior and features a detachable controller with nine temperature settings and nine auto-off settings. The second pad has a polyvinyl chloride (PVC) exterior and a polyester cloth cover. It includes a non-detachable controller with three temperature settings and one auto-off setting. |
| Reason: N/A |
| Ruling Date: Oct. 20, 2021 |
N321768: Classification of a bathroom vanity made in China
| HTS: Imported together or in same quantities: 9403.60.8081, "free, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” Imported separately: 9403.90.7080, free, "Other furniture and parts thereof: Parts: Other: Of wood: Other.”/9403.90.8041, free, “Other furniture and parts thereof: Parts: Other: Other: Of metal: Other." |
| Item: A composite good consisting of a metal frame (usually stainless-steel square tube in gold or black) with wooden drawers and side boards. The metal frame and wooden drawers with side boards may be imported flat-packed together as one unit or separately, but that they are sold together. The following material breakdown was provided: stainless steel (58% value/50% weight), wood (32% value/40% weight), glass (5% value/5% weight), and cardboard paper (5% value/5% weight). The vanity provides a place for washing and to store items in a bathroom or powder room. |
| Reason: Because the subject article is composed of different materials (stainless steel, wood, glass, and cardboard), it is considered a composite good for tariff purposes. Neither the metal frame nor the wooden drawers with side boards impart the essential character to the bathroom vanity. By application of GRI 3(c), when imported as one unit or separately in equal numbers in one shipment, the vanity will be classified in the HTSUS provision that occurs last in numerical order, in this case subheading 9403.60. |
| Ruling Date: Oct. 19, 2021 |
N321796: The country of origin of an injection type mold
| Origin: China |
| Item: A steel mold which will be used within a plastic injection molding machine. The mold produces a seat front left-half/right-half cover and a right-rear seat cushion. The complete steel mold is imported from China into Canada. The mold consists of the ejection sub-assembly; the injection sub-assembly; and the mold base. The Hydraulic/Pneumatic systems are manufactured in China, with some minor components being manufactured in the United States and Canada. The eyebolt for the mold base is manufactured in Germany. The generic components (e.g., brackets and screws) are primarily from China, with some being from the US. The Chinese components predominate in all aspects attributable to mold. In Canada, a plastic-part design and feasibility study is conducted, a mold spotting process ensures the precise fit of the mold and the mold is assembled and tested.. |
| Reason: The assembly operations performed in Canada are not complex and the Chinese components do not undergo a substantial transformation as a result of those assembly operations performed. Further, the mold spotting process does not substantially transform the mold into a new and different article. The Plastic-Part Design and Feasibility Study does not impact origin. Therefore, based upon the facts presented, the mold is not transformed in Canada into a new and different article of commerce with a name, character, and use distinct from the articles exported from China. |
| Ruling Date: Oct. 19, 2021 |
N322017: The tariff classification of a seat from China
| HTS: 9401.40.0000, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden seats or camping equipment, convertible into beds.” |
| Item: An unassembled sofa that converts into a bed. The seat foundation, backrests, armrests, and the seat legs comprising the frame are constructed of plywood and laminated veneer lumber. Polyurethane foam comprising the cushion support layer and the cushion comfort layer are wrapped in polyester wadding. The foam layers are encased in 100% polyester textile fabric. The backrest cushions and the seat foundation inserts are constructed of 70% polyester fiberfill and 30% urethane foam chips. The sofa is imported as a complete unit with all hardware included for assembly. |
| Reason: N/A |
| Ruling Date: Oct. 19, 2021 |
N321682: The country of origin of a gas flow controller
| Origin: China |
| Item: A gas flow controller (“GFC”), used to manage pressure, volume, temperature, and time during the semiconductor manufacturing process. The GFC consists of six main components: a machined metal baseblock, a printed circuit board (PCB), a temperature sensor, a pressure transducer, a gas flow controller valve, and a gas flow meter valve. All research and development (R&D) is conducted in the U.S., and both the operational firmware as well as the manufacturing firmware are created in the U.S. The first phase of manufacturing is completed in China, where the complete assembly process of the GFC hardware components ensures the electronics are working. Phase two, where the GFC operational firmware is programmed onto the PCBA, is performed in South Korea. Phase three, where the GFC is programmed to meet customer requirements and enables process gas flow, is also conducted in South Korea. |
| Reason: The manufacturing process in China renders the essence of the gas flow controllers as they are completely assembled and cannot be used for any other purpose. Therefore, the gas flow controllers are not substantially transformed by downloading the firmware in South Korea. The country of origin will be the country where the last substantial transformation occurs, which would be the country where the last major assembly of the gas flow controllers occurs. |
| Ruling Date: Oct. 18, 2021 |
N322202: The tariff classification of a ceramic cup with a stuffed toy animal from China
| HTS: (1) Mug: 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 percent ad valorem." Plush toy animal: 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: A “Snoopy Graduation Plush in Mug," consisting of a mug and stuffed animals. The toys are made of polyester, and each toy measures approximately 9 inches tall. The toys are principally designed for the amusement of children ages three years and older. Each cup is made of an earthenware ceramic material. The stuffed toy animals and ceramic cups are two separate items and are not attached in any way. The cup is a drinking vessel and has a handle on one side. It measures approximately 4 inches in height with an open top diameter of approximately 4 inches wide, tapering to a base diameter of approximate 2 inches. None of these items are intended to be used with a saucer. |
| Reason: The items are not necessarily intended to be used together for any particular purpose. That is, drinking a beverage is a separate activity from playing with a stuffed toy animal. As such, we find that the ceramic mug with the stuffed toy animal is not a set for retail sale for classification purposes. Each item will, therefore, be classified separately under appropriate headings. |
| Ruling Date: Oct. 19, 2021 |
N321711: The country of origin of a Miter Saw
| Origin: China |
| Item: A double bevel, sliding compound miter power saw. It is a circular saw that is mounted on a portable base and powered by an electric motor. It is used to make precision cuts across a workpiece, generally a wood board, trim piece, or molding. In China, the following subassemblies are produced and shipped to Taiwan: the saw blade and saw wrench; a switch; a dust bag, a clamp; the left, base, and right fences; a lower guard; the right and left extension tubes; a miter table base, and the support housing. Components such as bearings, a belt, a gasket, springs, a pawl, and a clamp are sourced from the United States and shipped to Taiwan. The motor and arm subassemblies are made in Taiwan. Accordingly, the aforementioned subassemblies and components are assembled in Taiwan and then the miter saw is packaged for export to the United States. |
| Reason: The manufacturing process in China renders the end-use of the subassemblies predetermined as they could not be used for any other purpose. Further, the addition of the motor and arm subassemblies (as well as the components from the United States) performed in Taiwan would not substantially transform the miter saw into a new and different article of commerce with a name, character, and use distinct from that of the exported good; nor are the assembly operations complex enough to transform the miter saw into a new article. |
| Ruling Date: Oct. 18, 2021 |
N321734: The tariff classification of dolly wheels from China
| HTS: 8716.90.5056, 3.1%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels with tires: Wheels with tires for off-the-highway use.” |
| Item: A rubber tire with a steel hub wheel, used on a dolly which carries a lawn mower deck. These wheels are typically sold in hardware stores, but you will be importing them to be used as a part of a complete dolly, which you are manufacturing in the United States. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2021 |