Recent CBP NY Rulings

February 24, 2022 by Brian Feito|Customs 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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N323870: The tariff classification of acrylamidopropyltrimonium chloride/acrylamide copolymer (CAS 75150-29-7) from Switzerland

HTS: 3906.90.5000, 4.2%, "Acrylic polymers in primary forms: other: other."

Item: N-Durhance AA 2000, an acrylamidopropyltrimonium chloride/acrylamide copolymer (CAS 75150-29-7). The product will be imported as a light amber colored liquid. It is a hair conditioning agent that will be used in shampoos, conditioners, treatments and stylers.

Reason: N/A

Ruling Date: Feb. 9, 2022

N324156: Classification of a pouffe from India

HTS: 9404.90.1000, 5.3%, "Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton.”

Item: A semi-flattened ball that measures approximately 18.5" (diameter) x 15" (height) and it weighs approximately 5.5 lbs. The article is filled with polystyrene foam beads. The outermost layer is a weave of large yarns or cordage.

Reason: Use of the article as a seat or a footrest is not readily apparent in that the purchaser chooses the manner in which the product is used, whether it be as a seat or a footrest. The importer requested classification as a seat of heading 9401, but the article is a pouffe -- a large fabric-covered cushion that is smaller than an ottoman and used as a footstool or small cushioned seat -- and pouffes are listed in the tariff as an example of items classifiable in heading 9404.

Ruling Date: Feb. 9, 2022

N323758: The tariff classification of a fingertip towel, kitchen towel and towel set from China

HTS: (1) and (3) 6302.60.0020, 9903.88.15, 9.1% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.” (2) 6302.60.0010, 9903.88.15, 9.1% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Dish.” (4) 6302.60.0030, 9903.88.15, 9.1% + 7.5%, "Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Other.”

Item: (1) A fingertip towel made from 100 percent cotton woven terry fabric, dyed red. The face side of the towel is sheared, and the reverse side has uncut loops. The towel is embroidered with a depiction of Santa Claus surrounded by snowflakes. (2) A kitchen towel made from 100 percent cotton woven terry fabric and is printed on the face side with a whimsical pattern of Santa Claus hanging upside down with a string of lights wrapped around his leg and the words, “Holly Jolly.” (3) A bath towel, hand towel and (4) washcloth. Each towel and the washcloth in this ensemble are made from 100 percent cotton woven terry fabric, dyed red, and are embroidered with a depiction of Santa Claus surrounded by snowflakes.

Reason: The submitted bath towel, hand towel and washcloth do not qualify as “goods put up in sets for retail sale” as the components of the set are classifiable under the same subheading. Therefore, each item in the set will be classified separately. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).”

Ruling Date: Feb. 8, 2022

N323760: The tariff classification of a potholder, oven mitt, tablecloth, hand towel and fingertip towel from China

HTS: (1) 4016.10.0000, 9903.88.03, Free + 25%, "Other articles of vulcanized rubber other than hard rubber: of cellular rubber." (2) 6302.53.0020, 9903.88.15, 11.3% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Tablecloths and napkins: Other.” (3) 6302.60.0020, 9903.88.15, 9.1% + 7.5%, "Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.”

Item: (1) A two-piece kitchen set consisting of a potholder and an oven mitt. Both the potholder and oven mitt are made of a combination neoprene rubber and 65 percent polyester, 35 percent cotton woven fabric. (2) A tablecloth constructed from 100 percent polyester woven fabric. The tablecloth is printed with depictions of multicolor Christmas trees and gifts. (3) A two-piece bath towel set consisting of a hand towel and fingertip towel.

Reason: The neoprene is the component of the potholder and oven mitt that is exposed directly to hot surfaces and that protects against the heat and provides a secure gripping surface, so the essential character of these composite articles is imparted by the neoprene rubber. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).”

Ruling Date: Feb. 8, 2022

N323762: The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China

HTS: (1) and (2) 3924.90.1050, 9903.88.16, 3.3%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…Other.” (3) 6211.43.1091, 9903.88.15, 16% + 7.5%, “Track suits, ski-suits and swimwear; other garments; other garments, women’s or girls’: Of man-made fibers, Other.” (4) 6304.91.0140, 9903.88.15, 5.8% + 7.5%, “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” (5) 9404.90.2000, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.”

Item: (1) A reusable rectangular tablecloth made of 100 percent polyethylene vinyl acetate (PEVA) with a polyester flannel backing. The item is decorated with blue, red, yellow, and green Christmas bulb ornaments on a beige background. (2) A round 100 percent polyvinyl chloride (PVC) placemat designed to resemble a red poinsettia. (3) A bib style apron that covers the torso and reaches to the mid-thigh. The front of the apron is composed of 100 percent polyester woven fabric. The back of the apron is constructed from 100 percent polyurethane plastic material. (4) A dish drying mat with an outer surface of 100 percent polyester knit pile fabric with a 3-millimeter-thick inner layer of polyurethane foam. One side is printed with a repeated pattern of Santa Claus and gifts; the other side is solid red. (5) A set of four semi-square chair pads with rounded corners and piping, made of 100 percent printed polyester fabric with a snowman/snowflake motif encasing a foam pad.

Ruling Date: Feb. 8, 2022

N323767: The tariff classification of a tablecloth, placemat and table runner from China

Item: (1) A reusable tablecloth comprised of a 100 percent vinyl face with flannel backing. The item is cream-colored and features printed gold designs and red poinsettias. (2) A reusable placemat comprised of polypropylene with an EVA foam backing. The placemat is printed with an image of Santa Claus on his sleigh and a bottom band of evergreen, pinecones, ribbon and candles. (3) A table runner comprised of 100 percent polyester woven fabric. The fabric is printed with an image of a penguin in a hat, a Santa Claus, and the word, “SNOW!”, each printed twice running the length of the table runner surrounded by silver snowflakes.

Reason: Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” All of the above items are, therefore, excluded from Chapter 95.

Ruling Date: Feb. 8, 2022

N323770: The tariff classification of a placemat, towels, potholders and oven mitts from China

HTS: (1) 6302.53.0030, 9903.88.15, 11.3% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Other table linen: Of man-made fibers: Other.” (2) 6302.93.1000, 9903.88.16, 6.2%, “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” (3), (4), (5) and (6): 6304.93.0000, 9903.88.16, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” (7) 6302.60.0010, 9903.88.15, 9.1% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Dish.”

Item: (1) A placemat comprised of two layers of 100 percent polyester woven fabric that are sewn together around the edges, printed with snowmen and snowflakes. (2) A 4-pack of microfiber towels comprised of 100 percent polyester knit pile fabric. Two of the towels are printed with a repetitive Santa Claus and gift design. (3) An oven mitt is made of 100 percent cotton woven fabric on the front and 100 percent polyester quilted fabric on the back (palm side). The front fabric is printed with a whimsical pattern of Santa hanging upside down by a string of lights wrapped around his leg and the words, “Holly Jolly.” (4) A 2-pack of potholders with the top surface made of 100 percent cotton, printed, woven fabric and the bottom made from 100 percent polyester quilted fabric. The potholder has the same design as the oven mitt. (5) A three-piece kitchen set consisting of an (5) oven mitt, (6) potholder and (7) kitchen towel. All three items have the same whimsical printed pattern as the oven mitt and potholders.

Reason: Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” In the three-piece kitchen set, the items are designed to carry out different activities. Therefore, each item will be classified separately.

Ruling Date: Feb. 8, 2022

N323771: The tariff classification of a tufted rug, 3-piece bath set and 5-piece kitchen set from China

HTS: (1) and (2) 5703.29.2010, 9903.88.03, 6.7% + 25%, “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of nylon or other polyamides: Other: Other: Measuring not more than 5.25 m2 in area." (3) and (5) 6304.93.0000, 9903.88.16, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” (4) 6302.93.1000, 9903.88.15, 6.2% + 7.5%, “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” (6) 5703.39.2030, 9903.88.03, 6% + 25%, “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area.” (7) 6302.60.0020, 9903.88.16, 9.1%, “Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Other.”

Item: (1) A kitchen floor mat made from nylon yarns that are tufted into a pre-existing woven base. The back of the mat is coated with latex. Printing depicts a decorated Christmas tree with a red background containing gold stars and swirls. (b) A printed five-piece kitchen set. The grouping consists of a (2) rug, (3) an oven mitt, (4) a kitchen towel and (5) two matching potholders, all printed with a depiction of Santa Claus on his sleigh with Rudolph. (c) A three-piece bath set consisting of a (6) bath rug and (7) two fingertip towels.

Reason: The sets do not qualify as "goods put up in sets for retail sale" as the components of each set are put up for different uses. Therefore, each item in the sets will be classified separately. Chapter 95, Chapter Note 1(x) excludes from Chapter 95, “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).”

Ruling Date: Feb. 8, 2022

N323790: The tariff classification of a plush animal toy and zippered pouch from China

HTS: (1) 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.” (2) 4202.32.9300, 9903.88.03, 17.6% + 25%, "Articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers. The rate of duty will be 17.6 percent ad valorem.

Item: A “Pouch Popper” toy consisting of (1) a small plush toy figure depicting an animal character and (2) a “small plush carry case.” According to the graphics on the retail packaging, the pouch is designed to provide a home for the stuffed toy. The retail packaging specifies that the product is intended for the amusement of children ages 3 and up.

Reason: Although the toy and the zippered pouch are packaged together for retail sale, they are not considered a set for tariff purposes since each item may be used alone for distinctly different activities. The plush animal character itself can be used for standalone play. The pouch has no special shape or incorporated features that would contribute to a child’s amusement. Due to the independent nature of the toy and plush zippered pouch, they will be classified separately.

Ruling Date: Feb. 8, 2022

N323994: The country of origin marking of sunglass components

Marking: The imported parts are excepted from individual marking and only the outermost container is required to be marked with the country of origin.

Item: Uncut sunglass lenses or lens blanks imported from Taiwan to the U.S. facility where they are inspected and placed in inventory. The frames are separately imported from multiple countries, including Italy, Taiwan, China, or Mauritius. The lenses and frames are then picked from inventory when specific orders are placed for sunglasses. The lenses are placed within lens blocks to assist with the cutting process and arranged in the proper configuration for the left and right eye placement. Next, the lenses are cut to the appropriate shape and finished by removing any edge residue or sharp edges. The frames are then heated at a low temperature to allow for the manual insertion of the cut lenses. The finished sunglasses are then cleaned, inspected, labelled, and packaged before they are placed in inventory. The finished and packaged sunglasses are then picked from inventory when orders from the ultimate purchaser are made.

Reason: The lens blanks and frames are substantially transformed into a new and different article of commerce in the United States. As such, the U.S. manufacturer is considered the ultimate purchaser.

Ruling Date: Feb. 8, 2022