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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N326722: The tariff classification and status under the United States-Morocco Free Trade Agreement (UMFTA) of a men’s pullover from Morocco
HTS: 6110.20.2069, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other." |
UMFTA Eligibility: The garment will be entitled to a free rate of duty only under scenario 3 because it meets the requirements of GN 27(b)(iii). |
Item: A men’s cut and sewn pullover constructed from 100 percent cotton knit fabric that is lightly napped on the inside surface. The fabric measures 21 stitches per 2 centimeters in the direction the stitches are formed and features long, raglan sleeves with rib knit cuffs, a contrasting fabric insert at the front neckline, piping at the raglan seams, a self-fabric kangaroo pocket at the waist, a self-fabric hood with a draw cord, contrasting fabric neck tape at the inner rear neckline, and a rib knit bottom band. |
Reason: The cotton comprising the main body of the garment is the only component that must satisfy the specific rule of origin set out in GN 27(h)/61.35. |
Ruling Date: July 7, 2022 |
N326764: The tariff classification of swim goggles from China
HTS: 9004.90.0090, 9903.88.15, 2.5% + 7.5%, “Spectacles, goggles and the like, corrective, protective or other: Other: Other.” |
Item: Swim goggles in two different sizes, one designated for adults and the other for children. Both swim goggles are composed of polycarbonate lenses and a silicone head strap. The goggles are designed to cover the eyes of the wearer but do not cover the nose. |
Reason: N/A |
Ruling Date: July 7, 2022 |
N326832: The tariff classification and country of origin of Distilled Rose Water from Bulgaria
HTS: 3301.90.5000, free, "Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Other: Other." |
Country of Origin: Bulgaria |
Item: Bottled distilled rose water, intended for external use only, as a skin and hair care product. The rose water will be packaged for retail sale in 200 ml/6.75 fluid ounce plastic bottles, which are packed in carton boxes. The rose water has been obtained by steam-distillation of Bulgarian Damask rose pedals. This product contains no additives other than the direct distillate. |
Reason: N/A |
Ruling Date: July 7, 2022 |
N326582: The tariff classification of Halloween pet toys from China
HTS: 6307.90.7500, 9817.95.05, free, “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.”/ “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” |
Item: A set of two plush pet toys intended for use by cats. Both pet toys are composed of 100 percent polyester woven plush fabric stuffed with polypropylene foam and catnip. Both items will be packaged and sold together. |
Reason: N/A |
Ruling Date: July 6, 2022 |
N326606: The tariff classification, country of origin, status under the United States-Mexico-Canada Trade Agreement (USMCA) of aluminum extrusions and Applicability of Section 232
HTS: (having one enclosed void) 7604.21.0010, 1.5%, "Aluminum bars, rods and profiles: of aluminum alloys: hollow profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
(open construction) 7604.29.1010, 5%, "Aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
USMCA Eligibility: originating goods and eligible for preferential treatment under the USMCA. |
Country of Origin: Mexico |
Item: Aluminum extrusions/profiles made from aluminum alloy types 6063, 6061 and 6005 and are intended to be manufactured into window frames. |
Reason: The tariff shift requirement is met. |
Ruling Date: July 6, 2022 |
N326681: The tariff classification of Snow Skis accessories for Strider’s 12-inch and 14-inch model Balance Bikes from China
HTS: (1) 9503.00.0071, 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: Under 3 years of age.” |
(2) 9503.00.0073, free “Tricycles, scooters, pedal cars and similar wheeled toys… intended for use by persons: 3 to 12 years of age.” |
Item: Balance bike accessories uniquely designed for Strider’s (1) 12-inch, and (2) 14-inch, models of wheeled toys. The snow skis are accessories that temporarily transform the wheeled toys into winter snow toys by the attachment of the skis to the wheels. The 12-inch model snow skis are principally designed for the amusement of children ages 18 months to 5 years old and the skis for the 14-inch model are principally designed for the amusement of children ages 3 to 6 years old. |
Reason: N/A |
Ruling Date: July 6, 2022 |
N326697: The tariff classification of a metal display case with mannequin from Italy
HTS: 9403.20.0086, free,“Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” |
Item: A 4-shelf metal display case and a plastic mannequin in the form of a male torso attached to the top of the display case. The display case and mannequin will be imported and used exclusively together in retail establishments. |
Reason: The essential character of the article is imparted by the metal display case and not by the plastic mannequin. In order for the article to perform its function of storing and displaying merchandise, the display case is indispensable, but the mannequin is not. |
Ruling Date: July 6, 2022 |
N326702: The eligibility of a walk-behind lawn mower under the United States-Mexico-Canada Agreement (USMCA)
USMCA Eligibility: Eligible as originating good of Mexico |
HTS: 8433.11.0050, free, “Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers…, parts thereof: Mowers for lawns, parks or sports grounds: Powered, with the cutting device rotating in a horizontal plane: Other: Under 3.7 kW.” |
Item: YARDMAX walk-behind lawnmower with a 3-kW gasoline-powered engine. The parts of the lawn mower hail from China and Mexico. The myriad parts are assembled with one another in Mexico to form a complete lawn mower. |
Reason: Since all the Chinese-origin parts are classified outside of subheadings 8433.11 through 8433.60, HTSUS, the requisite tariff shift rule is met. |
Ruling Date: July 6, 2022 |
N326734: The tariff classification of two metal planters with stands from China
HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
Items: A small and medium planter & stand. Each is comprised of a decorative metal planter that measures 9 inches in diameter and 8 inches in height, and metal stand. The small and medium planter and stand will each be packaged, shipped, and sold together as a set. Each set is meant to be placed on top of furniture or the floor. |
Reason: N/A |
Ruling Date: July 6, 2022 |
N326774: The tariff classification of clothes hangers from China
HTS: 7323.99.9080, 9903.88.03, 3.4% + 25%, “Table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.” |
Items: A set of two crystal skirt/slack hangers are packaged together for retail sale and are designed for repetitive household use. Each hanger measures approximately 14.17 inches long by 1.57 inches wide by 6.69 inches high. The hangers feature an iron swivel hook at the top, two clear plastic sidearms, and a horizontal iron bar with two iron clips. |
Reason: N/A |
Ruling Date: July 6, 2022 |