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:
Sign up for a free preview to unlock the rest of this article
Export Compliance Daily combines U.S. export control news, foreign border import regulation and policy developments into a single daily information service that reliably informs its trade professional readers about important current issues affecting their operations.
N326755: The tariff classification and country of origin of five polyurethane foam seat pieces
HTS: 3921.13.5000, 4.2%, “Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polyurethanes: Other.” |
Country of Origin: Mexico |
(2)(3)(4)(5) 9404.90.2000, 6%, “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: Other: Pillows, cushions and similar furnishings: Other.” |
Items: (1) A rectangular piece of polyurethane foam, measuring 12" x 6" x 1/2", that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a chair, sofa, or loveseat. (2) A 22" long piece of polyurethane foam in the form of a right triangle, with side “a” measuring 3", side “b” measuring 6 1/4" and side “c” measuring 6 15/16", that will be cut from a foam bun in Mexico, joined to another foam piece to form part of a chair seat cushion assembly, and subsequently exported to the U.S. where it will be used in the production of a chair. (3) A somewhat rectangular, cut-to-shape piece of polyurethane foam, measuring approximately 54 11/16" x 27 1/16" x 1/2", that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a chair. (4) A disc-shaped piece of polyurethane foam with a diameter of 35 3/4" and a depth of 4" that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of an ottoman poly subassembly. (5) A rectangular piece of polyurethane foam, measuring 8 1/2" x 28" x 1/2", with two small notches cut into both long edges that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a reclining sofa. |
Reason: N/A |
Ruling Date: July 20, 2022 |
N326894: The tariff classification of plastic housing components and a picatinny weaver rail clamp from China
HTS: (1)(2) 3926.90.9985, 9903.88.15, 5.3% + 7.5%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
(3) 7616.99.5190, 9903.88.03, 2.5% + 25%, "other articles of aluminum: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” |
Items: (1) A housing base and (2) top are made of PU8150 plastic and are rectangular in shape. The housing base will also include a molded in seal made of PU8400 plastic. Together they will serve as a housing for a system control unit board that allows the end user to remotely control an X-ray device. At the time of importation, there will be no wires, connectors, terminals, or any electronics mounted to or within the SCU housing. (3) The 21-millimeter picatinny weaver rail base is made of aircraft aluminum and has an anodized finish. The rail clamp consists of the following components: the base, an attachment screw, an adjustment screw, an adjustment plate, an adjustment screw housing, a release lever, and a connection screw. It will be imported as an assembled part, and after importation will screw onto the back of the housing top. The clamp will secure the housing to the X-ray device. |
Reason: N/A |
Ruling Date: July 20, 2022 |
N326895: The tariff classification of plastic battery adapter housing components from China
HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
Item: Five articles all made from PU8150 plastic. Together they will form the housing for a battery adapter that will work with a 20-volt DeWalt brand battery. At the time of importation, there will be no wires, connectors, terminals, or any electronics mounted to or within this battery adapter housing. |
Reason: N/A |
Ruling Date: July 20, 2022 |
N326951: The tariff classification of brass cleanout plugs from China
HTS: 7419.80.5010, 9903.88.03, free + 25%, "Other articles of copper, other…brass plumbing goods not elsewhere specified or included." |
Item: Cleanout plugs. Each round plug is made of brass and features a square raised head. The subject plugs are used to cover drain cleanout pipes. The threads in the cleanout plug allow the plug to be screwed onto the pipe, which creates a tight seal to secure cleanout from debris and vermin. The plugs prevent wastewater, fumes, and sewer gases from leaking out of the cleanout. The square raised head requires a cleanout-plug wrench to open, helping to prevent tampering. |
Reason: N/A |
Ruling Date: July 20, 2022 |
N326741: The tariff classification and country of origin for a tool bag from Cambodia; 19 CFR 102.21 (c)(2); tariff shift
HTS: 4202.92.9100, 17.6%, "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)." |
Country of Origin: Cambodia |
Item: A tool bag constructed with 100% polyester textile material which is uncoated on the outer surface of the finished article. The outer surface constituent material is manmade textile. The tool bag is suitable for repetitive reuse and designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The article features a zippered closure, multiple pockets on the front and back, and two handles. It also has one adjustable shoulder strap. |
Reason: The tool bag is assembled in Cambodia from at least two components. As such, it meets the terms of the tariff shift requirement for subheading 4202.92.90. |
Ruling Date: July 19, 2022 |
N326772: The tariff classification of Salmeterol Xinafoate (CAS No. 94749-08-3) in bulk power form, from Spain
HTS: 2922.50.2500, free, “Oxygen-function amino-compounds: Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function: Aromatic: Other: Drugs: Other: Other.” |
Item: Salmeterol Xinafoate is a bronchodilator drug. It is indicated for the treatment of asthma and chronic obstructive pulmonary disease. |
Reason: N/A |
Ruling Date: July 19, 2022 |
N326776: The tariff classification and applicability of 9817.00.50 to various planters from China
HTS: (1)(3) 8302.50.0000, free, "Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal." |
(2) 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. |
(4)(5) 9403.60.8081, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
Items: (1) A framed gridwall trellis measuring 24 inches wide by 60 inches high. It has a 2 inch by 2 inch cedar frame which surrounds a steel grid. The gridwall trellis is intended to be hung on a wall or leaned against a wall. Mounting hardware is not included. (2) Cedar planter boxes measuring 14 inches long by 5 inches wide by 7 inches high. (3) A set consisting of four cedar planter boxes, two small and two large, as described in Item 2 above, and one steel grid, as described in Item 1. The goods are packaged together in a retail box with metal brackets for mounting the planter boxes to the grid. (4) A cedar garden bed on legs, used to grow vegetables, flowers, or other plants. It measures 28 inches wide by 20 inches deep and stands on legs that are 27.5 inches high. (5) A raised cedar garden bed used to grow vegetables, flowers, or other plants. It measures 48 inches wide by 48 inches deep by 12 inches high and is designed without a bottom to sit directly on the ground. |
Reason: N/A |
Ruling Date: July 19, 2022 |
N326830: The tariff classification of waste and overflow half kits from Taiwan
HTS: (1)(2) 7907.00.1000, 3%, "Other articles of zinc: articles of a type used for household, table or kitchen use; toilet and sanitary wares; all of the foregoing and parts thereof of zinc." |
(3) 3917.40.0090, 5.3%, "Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: fittings: other." |
Items: Waste overflow kits. (1) This kit is comprised of a PVC waste shoe 1½", a PVC overflow elbow, a zinc and rubber trim kit turntop, an acrylonitrile butadiene styrene (ABS) overflow plate, an ABS and rubber large test stopper, a PVC overflow locknut, two ethylene vinyl acetate (EVA) washer bathwaste overflows, and a PVC test cap. The overflow plate is chrome plated. (2) This kit is comprised of a PVC waste shoe 1½", a two hole PVC overflow elbows, a zinc and rubber trim kit turntop, an EVA bathwaste overflow washer, a two hole zinc overflow plate, a stainless steel retainer clip, an ABS and rubber test kit assembly, and two brass screw slots. The strainer, stopper, and overflow plate feature a chrome finish. (3) This kit is comprised of PVC pipe fittings, a chrome plated brass strainer, and a PVC test cap. You indicated that this is a test kit that allows the waste and overflow system to be pressure tested for safety. |
Reason: The items are not rigid tubes, pipes and hoses of other plastics. The essential character of (3) is imparted by the PVC pipe fittings. |
Ruling Date: July 19, 2022 |
N326842: The tariff classification of a woman’s jacket from Indonesia
HTS: 6211.43.1078, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202." |
Items: A woman’s shirt jacket constructed from 45% polyester, 30% wool, 20% nylon, and 5% other woven fabric. The unlined jacket features a shirt collar, a full front opening secured by six button closures, long sleeves with button closures, two chest pockets with button flaps, two pockets below the waist, and a hemmed bottom. |
Reason: N/A |
Ruling Date: July 19, 2022 |
N326864: The marking and country of origin of essential oils from France, the United Kingdom, and Madagascar
Country of Origin: (1), (2) France, (3) the United Kingdom, (4) Madagascar |
Marking: The question of whether the finished product may be marked "Bottled in the USA from globally sourced ingredients" should be directed to the Federal Trade Commission. |
Items: (1) Lavender: Origin of the oil is France; origin of the botanical plant is not disclosed by the supplier. (2) Clary Sage: Origin of the oil and botanical plant is France. (3) Roman Chamomile: Origin of the oil is the United Kingdom; origin of the botanical plant is not disclosed by the supplier. (4) Ylang Ylang: Origin of the oil and botanical plant is Madagascar. |
Reason: N/A |
Ruling Date: July 19, 2022 |