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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N324841: The tariff classification of children’s museum exhibits from Canada
| HTS: 9023.00.0000, free, “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” |
| Items: Four children’s museum exhibits that provide a hands-on learning experience for children. Each of the exhibits have been specifically designed for the children’s museum in La Cross, Wisconsin and are not available for retail sale. The exhibits are designed to expose children to the skills needed in manufacturing. |
| Reason: The classification of these products as toys was considered. The amusing attributes associated with the products are only incidental to their principal use of providing demonstrational and educational applications in a children’s museum. |
| Ruling Date: April 8, 2022 |
N325002: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of curtain panels from Costa Rica
| HTS: 6303.92.2010, free, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Window curtains (including drapes) and window valances.” |
| DR-CAFTA Eligibility: eligible for duty-free treatment |
| Item: A curtain panel. The curtain is made from a 100 percent acrylic woven face fabric with a 100 percent polyester woven lining. The face and lining fabrics are sewn together at the top and sides. Eight metal grommets from which the curtain will be hung are added along the top hem and metal weights for curtain stability are sewn into the bottom hem edges. A nonwoven fabric is inserted into the top hem for grommet stability. |
| Reason: The fabric meets the tariff shift rule for heading 5512, the material is considered originating in Costa Rica. |
| Ruling Date: April 8, 2022 |
N325042: The tariff classification of two dollies from China
| HTS: 9403.20.0090; 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Other.” |
| Items: (1) Personal Watercraft Dolly is made from galvanized steel and is used to store personal watercraft in a garage or other storage location when not in use. It has four caster wheels, two of them with locking brakes, and a weight capacity of 1,000 lbs. (2) Steel Pontoon Dolly is typically used in sets of four to store a pontoon boat or to position it in a workshop or on a showroom floor. It is not suitable to transport a boat on rough terrain or over long distances. The PBDOLLY is made from galvanized steel and has padded, vinyl-covered supports and heavy-duty 5” castor wheels with brakes. |
| Reason: The ENs to Chapter 94 state that the term “furniture” means: “Any 'movable' articles ... which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used ... to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” |
| Ruling Date: April 8, 2022 |
N325099: Classification of a quilt made in India
| HTS: 9404.40.1000, 4.4%, "Mattress supports; articles of bedding and similar furnishing (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: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” |
| Item: Quilt composed of a 100% cotton woven fabric outer shell stuffed with 100% cotton filler. Vertical rows of stitching extend through all three layers. The edges are rolled, hemmed, and have ¾" stuffed pompoms sewn around the perimeter of the quilt. In addition, one side is a solid cornflower color, and the reverse is an ivory white color. The quilt will be imported in six colors and three sizes: king, full/queen and twin. The quilt is made in India. When not in use, it can be stored in the provided cotton woven wrap. |
| Reason: N/A |
| Ruling Date: April 8, 2022 |
N325161: The tariff classification of surface modified graphite from Japan
| HTS: 3801.10.5000, free, "Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures: Artificial graphite: Other." |
| Item: Surface modified graphite manufactured by taking natural graphite powder that is in a spherical form, mixing it with a carbonaceous material, heating the graphite until there is an amorphous carbon layer to it, and then subjecting it to crushing, and sieving operations, and then packaging it for export. After importation, it will be used in making anode preparations for copper electrodes that will be used in the manufacture of lithium-ion batteries. |
| Reason: N/A |
| Ruling Date: April 8, 2022 |
N324759: The tariff classification of an aircraft door snubber from Japan
| HTS: 8302.49.6055, 5.7%, "Base metal mountings, fittings and similar articles…: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc… Other: For aircraft, vessels and other vehicles (except motor vehicles) of section XVII." |
| Item: A Linear Door Snubber Assembly designed for a Boeing 777 passenger aircraft. The snubber assembly consists of one cylinder, one piston, one lap assembly, one accumulator, two check valves and two relief valves. The body of the unit is made of forged 15-5PH steel. When in use, the snubber limits the opening and closing speed of the passenger door. |
| Reason: Section XVII, Note 2(b) that states within Section XVII the expressions "parts" and "parts and accessories" do not apply to parts of general use as defined in Note 2 to Section XV, whether or not they are identifiable as for the goods of the section. Because the aircraft snubber can be classified under heading 8302 it is considered a part of general use and is thereby excluded from classification under Section XVII per Section XVII, Note 2(b). |
| Ruling Date: April 7, 2022 |
N324764: The tariff classification of Flavored Absolut 76 Proof Products from Sweden
| HTS: 2208.60.2000, free, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter." |
| Item: Flavored Absolut 76 Proof Products. The Flavored Absolut 76 Proof Products are said to contain water, neutral grain spirits and natural flavoring. The neutral grain spirits are diluted with water and mixed with natural flavorings to form flavored vodka in 750 ml bottles with an alcohol by volume content of 38 percent. |
| Reason: N/A |
| Ruling Date: April 7, 2022 |
N324812: The country of origin marking of household décor gift items from China
| Country of Origin: China |
| Marking: The five gift items, each in its corresponding gift box as described above, are conspicuously, legibly, and permanently marked in satisfaction of the marking requirements. |
| Items: Five gift items, each of which is imported in its own signature gift box. (1) A Gingerbread Box Stocking Holder. The pewter house-shaped gift box is mounted on a wooden base with a metal hook to hold a Christmas stocking. The gingerbread house is decorated with enamel paint and hand-set European crystals. (2) A Silver Windsor Large Box. The square decorative box has a hinged lid and footed base and is made from silver-finished pewter and encrusted with clear European crystals.(3) A Gold Windsor Compact. The compact mirror is made of a gold-toned stainless steel case with a gold-finished pewter face adorned with European crystals. (4) A Silver Windsor Ring Holder. The ring holder is made of silver-finished pewter, encrusted with hand-set European crystals, and adorned with a white cat’s eye stone. (5) A Genevieve 5" x 7" Frame. The photo frame is made of silver-finished pewter and is adorned with hand-set clear European crystals and sapphire faceted glass gems. |
| Reason: Each item is individually packaged in China in an Olivia Riegel signature gift box. |
| Ruling Date: April 7, 2022 |
N324853: The tariff classification and country of origin certain steel coils imported from Canada
| HTS: 7212.40.5000; 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated: Painted, varnished or coated with plastics: Other." |
| Country of Origin: France |
| Items: Certain steel coils imported from Canada. According to your submission, coils of hot-dipped galvanized, primed and polyester coated cold-rolled nonalloy steel are manufactured in France. Measuring from 1120 mm to 2000 mm in width and 0.6 mm in thickness, this material is sent to the Netherlands where it is uncoiled, slit to widths of either 312 mm or 375 mm, punched/perforated with two holes at equal intervals along its length, recoiled and, subsequently, shipped to Canada. The coils will then be sent to the United States where they are to be used in the manufacture of greenhouse gutter systems. |
| Reason: The merchandise leaves France as a flat-rolled product, and despite the further processing performed in the Netherlands, remains as such. |
| Ruling Date: April 7, 2022 |
N324893: The tariff classification of a boat hull from the Netherlands
| HTS: 8906.90.0010, free, “Other vessels, including warships and lifeboats other than row boats: Other: Hulls.” |
| Item: Superstructure, the Bow, and the Stern, which are components of a boat hull divided into three component pieces. The items will be shipped together and assembled in the U.S. after importation. The hull is made of aluminum, and it is the frame of a boat without any additional components. The component pieces do not have the essential character of a vessel of a particular kind. |
| Reason: N/A |
| Ruling Date: April 7, 2022 |