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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N324488: The tariff classification of men’s fishing shirts from China
| HTS: 6205.30.2070, 9903.88.15, 25.9% + 7.5%, "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s." |
| Items: (1) A men’s fishing shirt constructed from 90% polyester and 10% spandex woven fabric. (2) A men’s fishing shirt constructed from 88% nylon and 12% spandex woven fabric. There is a 100% polyester mesh knit fabric insert at the back top center of the garment. This insert is covered by a self-fabric panel with open sides, for ventilation purposes. |
| Reason: N/A |
| Ruling Date: March 9, 2022 |
N324489: The classification of the “Deal or No Deal” game from China
| HTS: 9504.90.6000, Free, "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice." |
| Item: A board game version of the popular hit TV game show “Deal or No Deal.” The game comes complete with 26 briefcase cards, 26 cash cards, 1 bank offer guideline card, 1 preprinted wipeable game board used to track dollar amounts and game rounds, 1 dry-erase marker, and instructions for play. As an added feature, the host can use an optional “Bank App” in place of the bank offer guideline card to generate a bank offer, however, the wipeable game board would still be required for game play. |
| Reason: N/A |
| Ruling Date: March 9, 2022 |
N324543: The tariff classification of a wooden plant stand from China
| HTS: 4420.90.8000; 9903.88.03,3.2% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other." |
| Item: A plant stand constructed with a top surface of medium density fiberboard (MDF) and legs made of pine wood. The top measures approximately 10” by 10” square. It stands approximately 6” high. It is intended to be placed on a piece of furniture rather than on the floor. |
| Reason: N/A |
| Ruling Date: March 9, 2022 |
N324581: The tariff classification of a women’s woven jacket from Thailand
| HTS: If the jacket passes the water-resistant test: 6202.40.7000, 7.1%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. |
| If the jacket does not pass the water resistant test: 6202.40.7511, 27.7%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s." |
| Item: A women’s hip-length jacket constructed from a woven 100% polyester fabric treated with a C6 Durable Water Repellent (DWR), which has been quilted to a polyester batting. The fully lined garment features a full front opening with a right-over-left, rubber coated, six-snap closure; a stand-up collar; long sleeves with stretch binding cuffs; and a curved, hemmed bottom. The garment also has unsecured pockets below the waist and a small, zippered security pocket inside the right pocket. |
| Reason: The item has no proof of being water resistant as required by Chapter 62, Additional U.S. Note 2. |
| Ruling Date: March 9, 2022 |
N324243: The classification of solar powered condenser units from China
| HTS: Units that complete an AC system that cools and heats, described as solar condenser units: 8415.90.8065, 9903.88.15, 1.4% + 7.5%, "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Other: Of heat pumps." |
| Units that complete an AC system that cools will be 8415.90.8085, 9903.88.15, 1.4% + 7.5%, "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Other: Other. " |
| Item: Solar condenser units. The 2-, 3- and 5-ton condenser units are each designed to be paired with an air handling unit for the purpose of cooling residences or cooling and heating residences. The condenser units primarily feature an outer housing, a compressor, heat exchange component, and a fan/motor assembly. Condenser units with heat pumps are used in an AC system that cools and heats. The condenser units are said to be incomplete and once imported, a filter, a solar panel, a Variable Frequency Drive, pressure sensors, and additional electrical controls that operate the condenser unit are installed onto the condenser unit. |
| Reason: As imported, the condenser units have the essential character of complete condenser units. |
| Ruling Date: March 8, 2022 |
N324477: The tariff classification of a karaoke speaker system from China
| HTS: 8518.21.0000, 9903.88.15, Free + 7.5%, “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: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” |
| Item: The “Singsation Star Burst All-In-One Karaoke Party System”. It consists of a Bluetooth speaker and two included microphones. The speaker incorporates a light globe on the top and an LED light panel on the front, used to provide lighting effects. The speaker has the ability to execute 6 sound effects, 5 voice effects, and 10 lighting modes. In use the speaker would be tethered to smart device, such as a cellular phone or tablet/computer. One or both microphones would be plugged into the back of the speaker. Music from the tethered smart device would play over the speaker as well as the users voice via the microphones. The canned/internal voice and sound effects can also be played through the speaker. |
| Reason: The principal function of this Karaoke speaker is not reproducing or recording sound from an internal memory or media. |
| Ruling Date: March 8, 2022 |
N324600: The tariff classification of multilayer wood flooring imported from China
| HTS: (flooring panels with face veneer measuring less than 4mm in thickness) 4412.92.5205, Free, "Plywood, veneered panels and similar laminated wood: Other: Other, with at least one outer ply of nonconiferous wood: Other: Other: Wood flooring." |
| (flooring panels with a face veneer measuring 4mm or more in thickness) 4418.75.7000, 5%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other." |
| Item: Alston, Inc. wood flooring product measuring 14mm thick and has a face ply measuring 3-4mm thick. The panel consists of the face veneer laminated onto a pine substrate. The substrate is composed of two continuously shaped (tongued and grooved), finger-jointed strips that form the plank’s edges, and central lumber fingers that are oriented perpendicular to the strips. The inner edges of the strips and ends of the fingers are jointed by a zigzag shaping much like finger-jointing. The product has a face ply of maple, oak, hickory, or walnut wood. All four are non-coniferous woods. The panels measure approximately 3” to 9” in width and is cut in random lengths from 1’ to 7’ long. |
| Reason: The two-ply construction of the instant product meets the definition of a “veneered panel”, as set forth in the Explanatory Notes to the Harmonized System for heading 4412. Veneered panels are provided for in heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). Additional US Note 5(b) to Chapter 44 also governs classification of the panels. This note states, “Heading 4418 includes: multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” The panels are multi-layer and are assembled. Some have a face ply measuring 4mm. These panels are provided for in heading 4418. |
| Ruling Date: March 8, 2022 |
N324627: The tariff classification of foam strips from Thailand
| HTS: 3921.13.5000, 4.2%, "Other plates, sheets, film, foil and strip, of plastics: cellular: of polyurethanes: other." |
| Item: Foam strips identified by reference code Z100BSC. The foam strips are made of polyurethane and measure 7.874" L x 1.55” W x .15” D. They will be used to manufacture nasal and throat swabs. |
| Reason: N/A |
| Ruling Date: March 8, 2022 |
N322871: The tariff classification of monofilament nylon yarn from Italy
| HTS: (1) 5402.45.9030, 8%, “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Other yarn, single, untwisted or with a twist not exceeding 50 turns/m: Other, of nylon or other polyamides: Other: Monofilament; multifilament, untwisted or with twist of less than 5 turns per meter: Other.” (2-7) 5404.19.8020,6.9%, “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: Monofilament: Other: Other: of nylon or other polyamides.” |
| Items: (1) “Denier 55” is a monofilament yarn composed wholly of nylon with a decitex of 64 and no twist. The yarn is not considered high tenacity, textured, or elastomeric. The weight of the sample with support is 731.9 grams. (2) “Denier 85” is a monofilament yarn composed wholly of nylon with a decitex of 95.8 and has a cross section dimension of .1 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 2535.1 grams.(3) “Denier 100” is a monofilament yarn composed wholly of nylon with a decitex of 110.2 and has a cross section dimension of .1 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 1075.1 grams. (4) “Denier 130” is a monofilament yarn composed wholly of nylon with a decitex of 147 and has a cross section dimension of .1 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 266 grams.(5) “Denier 180” is a monofilament yarn composed wholly of nylon with a decitex of 207 and has a cross section dimension of .2 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 1015.5 grams.(6) “Denier 520” is a monofilament yarn composed wholly of nylon with a decitex of 593.2 and has a cross section dimension of .3 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 2685.5 grams. (7) “Denier 720” is a monofilament yarn composed wholly of nylon with a decitex of 812.6 and has a cross section dimension of .3 millimeters. The yarn is not considered elastomeric. The weight of the sample with support is 1004.8 grams. |
| Reason: The yarns are intended to be used to produce woven and knitted narrow elastic fabrics; not racket strings. The yarn described as “Denier 55” and support weighs more than 85 grams; therefore, according to the terms of Note 4 to Section XI, HTSUS, the yarn does not meet the definition of “put up for retail sale.” |
| Ruling Date: March 7, 2022 |
N324208: The classification of a case from China
| HTS: 4202.92.9100; 9817.00.96, Free, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). |
| Item: A case referred to as the DreamStation 2 carry bag. The case is constructed with an outer surface of 100% polyester, which is a man-made textile material not coated with plastic sheeting. The case is specially shaped and designed to provide storage, protection, portability, and organization to the accessories of the Respironics’ DreamStation device. The case features a zippered closure at the top and one adjustable shoulder strap. The interior features two compartments that are specially designed and fitted to house the accessories. The DreamStation device is used for the treatment of obstructive sleep apnea in breathing patients. |
| Reason: The case at issue is similar in form and function to the case described in New York Ruling Letter N172236 where it was determined that CPAP machines were specially designed and adapted for the benefit of persons suffering from a chronic physical impairment and thus were eligible for secondary classification under HTSUS 9817.00.96. The same held true for the specially designed carrying case that held the CPAP machine when it was imported separately. |
| Ruling Date: March 7, 2022 |