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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N325149: The tariff classification of various speciality fabrics from China
HTS: (1) 3921.19.0000, 9903.88.02, 6.5% + 25%, "Other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics." |
(2) 3921.12.1500, 9903.88.02, 6.5% + 25%, "Other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of vinyl chloride: combined with textile materials: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other." |
(3) 7019.64.9030, 9903.88.15, 7% + 7.5%, "Glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): Mechanically bonded fabrics: Closed woven fabrics, plain weave, of yarns, coated or laminated: Other: Colored: Other... Silica filament fabric of filaments with silica content greater than 93 percent." |
Items: (1) A polyester woven fabric coated on both sides with polyvinyl chloride. The inner plastic layer is composed of cellular PVC with the outermost layer consisting of cellular acrylic. The plastic layers comprise greater than 70 percent of the total fabric weight. (2) A polyester woven fabric coated on one side with a non-cellular PVC. The fabric has no brushing/raised fibers. The fabric is coated, covered, impregnated or laminated with two layers of cellular PVC. The plastic layers comprise less than 70 percent by weight of the total fabric weight. (3) A plain-woven fabric composed of glass fiber. It has been coated, covered, impregnated, or laminated on both sides with silicone. The fabric will be used in high temperature applications, e.g., heating ductwork, etc. |
Reason: The fabric is visibly coated. |
Ruling Date: Aug. 17, 2022 |
N327192: The tariff classification of semiprecious stones from China
HTS: 7103.99.5000, 9903.88.15 , 10.5% + 7.5%, “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set…: Otherwise worked: Other: Other.” |
Item: The “National Geographic 2 lbs. Premium Polished Gemstone Set." The stones are tumbled and polished. The stones are used by collectors, placed in aquariums, used in crafts, handmade jewelry, healing crystal displays, and as home decor. |
Reason: N/A |
Ruling Date: Aug. 17, 2022 |
N327213: The classification of a bag from China
HTS: 4202.92.9100, 9817.00.96, free, "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 bag is constructed with an outer surface of 100% Woolenex, which is a man-made textile material. The bag is specially shaped and designed to provide storage, protection, portability, and organization to the Trilogy EVO series ventilator and accessories. The bag features a zippered closure at the top and one adjustable removable shoulder strap. The Trilogy EVO devices assist people with chronic breathing issues such as to adults, pediatric, and infant patients. |
Reason: The case at issue is similar in form and function to the case described in New York Ruling Letter N172236, which covered a CPAP machine designed to treat individuals with chronic lung disease and other respiratory afflictions, along with its accompanying carrying case. CBP determined that CPAP machines and the specially designed carrying cases were specially designed and adapted for the benefit of persons suffering from a chronic physical impairment . |
Ruling Date: Aug. 17, 2022 |
N327223: The tariff classification of the Olmeca Altos Margarita beverage from Mexico
HTS: 2208.90.8000, 21.1¢/liter, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other." |
Item: Olmeca Altos Margarita beverage containing water, neutral spirit, tequila, liquid sugar, agave syrup, citric acid, tartaric acid, sodium citrate, sodium chloride and natural orange flavor. The tequila and the neutral grain spirit mixture is diluted with water, added with other ingredients, and filtered to form the Olmeca Altos Margarita beverage in 750 ml bottles with an alcohol by volume content of 15 percent. The finished products are alcoholic beverages ready to be consumed directly from the bottle. |
Reason: N/A |
Ruling Date: Aug. 17, 2022 |
N327241: The tariff classification of an instant noodle soup from Vietnam
HTS: 2104.10.0020, 3.2%, "Soup and broths and preparations therefor ... dried." |
Items: Authentic pho broth with rice noodles that is imported in five different varieties – beef pho bowl, chicken pho bowl, vegetable pho bowl, laksa curry bowl, and mushroom pho bowl. |
Reason: N/A |
Ruling Date: Aug. 17, 2022 |
N327248: The tariff classification of various styles of wheelchair belts from the Netherlands
HTS: 8714.20.0000, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disabled persons”. |
Items: Five types of wheelchair positioning belts or harnesses. Each belt has nylon webbing closed cell foam padding, lamination of the foam with nylon and polyester fabric surfaces, buckles or closures of steel, plastics, and composites, fasteners of plated steel, stainless steel, or plastic, and complies with the ISO 16840-3 standard for wheelchair seating |
Reason: While all the belts and harnesses have common raw materials, they are specifically designed to be used only for their stated function. |
Ruling Date: Aug. 17, 2022 |
N327457: The classification of a ball valve from Taiwan
HTS: 8481.80.1085, 4%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of copper: Having a pressure rating of 850 kPa or over: Ball type." |
Item: A 6” MCO valve, model number 90451. The hand-operated valve is a ball valve used to control the flow of water. The valve is primarily of brass material and is designed to be installed to a mechanical cleanout test plug that is used to complete plumbing tests. The pressure rating of the valve is greater than 850 kPas. |
Reason: N/A |
Ruling Date: Aug. 17, 2022 |
N327466: The tariff classification of children’s books with accessories from China
HTS: 4903.00.0000, free, "Children’s picture, drawing or coloring books." |
Item: A children’s activity set. The book is 80 pages and hardbound, measuring approximately 5” x 7”. Four page designs are repeated throughout the book, with twenty pages each. One design is a page of circles and various smiley faces and other expression faces that can be colored. |
Reason: N/A |
Ruling Date: Aug. 17, 2022 |
N327513: The tariff classification of the Smart Relay Module from South Korea
HTS: 8537.10.9170, 2.7% “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. |
Item: The Smart Relay Module, which consists of a plastic housing, contact pins, and a printed circuit board assembly. The SR Module is an electrical controller intended for use in commercial vehicles while having a secondary function of protecting electrical circuits. The SR Module’s PCBA incorporates numerous discreet components, such as multiple electronic switches that provide five 12 V, 20 A outputs, and discreet contact pins that establish the electrical connections for the individual output channels, supply power input, and LIN protocol communication. |
Reason: The SR Module functions to distribute electricity to vehicle system components. |
Ruling Date: Aug. 17, 2022 |
N327591: The tariff classification of wooden décor from China
HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
Item: A flat wall hanging made of medium density fiberboard that is shaped like the silhouette of a pickup truck seen from behind, including the cab, tires, and fenders. It features a hemp rope attached to the top for hanging. The MDF, which is considered to be wood for tariff purposes, predominates by value and weight over the other materials. The wooden pickup truck portion also provides a great deal of visual appeal. |
Reason: N/A |
Ruling Date: Aug. 17, 2022 |