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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N327734: The tariff classification of a rug from India
| HTS: 5703.90.0000, 3.8%, “Carpets and other textile floor coverings, tufted, whether or not made up: Of other textile materials.” |
| Item: A “scatter rug," flat woven from 90 percent cotton, 10 percent polyester yarns. The navy-colored rug has two wefts of white yarns spaced about every 2 ¼ inches. The rug is also tufted with additional white yarns of the same fiber content creating a raised design. Although made with a flat woven base fabric, the rug is subject to machine tufting and will be classified as a tufted rug. The rug is weft wrapped on the sides, has knotted fringe at the ends and measures approximately 24 x 36 inches, exclusive of the 3 ½ inch fringe. |
| Reason: N/A |
| Ruling Date: Sept. 1, 2022 |
N327784: The tariff classification of a child-size office cubicle comprised of a desk with attached walls and a built-in shelf, an under-desk cabinet, and a water dispenser from China
| HTS: Water dispenser -- 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” Other components -- 9403.60.8081, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: Child-size office cubicle that includes a desk with attached walls and a built-in shelf, a 3-drawer under-desk cabinet, and a non-electric gravity-fed functional water dispenser. The desk with walls and shelf and the cabinet are made of medium density fiberboard (MDF). The water dispenser is made of plastic. |
| Reason: Though the cubicle meets two of the three criteria for classification as a set, the desk with attached walls and shelf, the under-desk cabinet and the water dispenser do not meet a particular need or carry out a specific activity. Since the three articles fail to meet all three GRI 3(b) set criteria, each article must be classified separately. |
| Ruling Date: Sept. 1, 2022 |
N327805: The tariff classification of a suitcase lining set from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A two-piece suitcase liner set intended to be glued to the top and bottom shell of a suitcase. Each liner is composed of a 100 percent polyester woven fabric coated with polyurethane. The liners are imported, in bulk, into the United States for assembly in luggage at a repair facility. The liners will not be sold separately. |
| Reason: N/A |
| Ruling Date: Sept. 1, 2022 |
N327811: The tariff classification of a seat having massage components from China.
| HTS: 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” |
| Item: An upholstered textile seat cushion affixed to a wooden frame. Seating is provided for a single individual. Electro-mechanical components built into the seat cushion and the pillow independently provide heat and massage functionality according to user preference. Located below the right side of the seat foundation is a silicon control panel that activates 5 optional massage settings. The seat will be packaged unassembled and contains all hardware required for assembly. |
| Reason: Seats of heading 9401 may incorporate complementary non-seat components, for example toy components, a vibration function, music or sound players, as well as lighting features. The seat meets the terms of Chapter 94 as it is a floor standing moveable article used mainly with a utilitarian purpose, that being, to equip private dwellings for rest, relaxation, storage or display and is designed for the personal use, convenience, and comfort of the dweller. |
| Ruling Date: Sept. 1, 2022 |
N327821: The tariff classification of bird feeders 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.” |
| Item: Bird feeders predominately made from plastic and steel components. They are squirrel resistant. The articles are designed for outdoor use. |
| Reason: The function of the steel and aluminum supports provide structure to the feeder. The steel components also provide the greatest value and bulk to the bird feeders. Therefore, the steel components impart the essential character to the steel and plastic bird feeders. |
| Ruling Date: Sept. 1, 2022 |
N327874: The tariff classification of decorative pumpkin figures from China
| HTS: All or majority corn husk or cattail covered or one corn husk and one wood chip -- 4602.19.8000, 2.3%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; Of vegetable materials: Other: Other: Other: Other: Other." All or majority wood chip covered -- 4420.19.0000, 9903.88.03, 3.2% + 25%, "Statuettes and other ornaments, of wood: Other." |
| Item: Three decorative pumpkin figures, in multiple sizes, that will be sold individually or packaged together in various configurations for retail sale. The pumpkins are constructed of a polyfoam core that is overlaid with various materials. One is covered with slices of wood chips (jujube tree); one is covered with strands of twisted corn husk; and the remaining one is covered with braided cattail. The stems are constructed of twigs, corn husk or cattail respectively. |
| Reason: While the polyfoam provides the structure of the pumpkin figures, for such foam figures, it is not the structural material, but the covering decorative material that imparts the article’s essential character, in this case, the wood chips, corn husks, and cattail. The twisted corn husk strips and braided cattail constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46. |
| Ruling Date: Sept. 1, 2022 |
N325711: The tariff classification of a metalized yarn from India
| HTS: 5605.00.9000, 13.2%, “Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip, or powder, or covered with metal: Other.” |
| Item: A cabled 2-ply twisted yarn. Each ply is constructed of eight 1-ply cotton and polyester staple yarn core, comprising 67.8 percent by weight, wrapped with two, three-ply yarns. The wrap is composed of a metallic yarn, comprising 17.4 percent by weight, twisted with two polyester monofilament strips, comprising 14.8 percent by weight. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2022 |
N327483: The tariff classification of a bonded laminated fabric from China
| HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Item: A bonded fabric, the face of which has been laminated. The woven face fabric is composed wholly of polyester fibers produced using filament yarns, and subsequently brushed to break the yarns into staple fibers. A foil print film, which has been imprinted with a design, is laminated, and pressed onto the face of the fabric. Once the design has been transferred to the fabric, the film is removed and discarded. The layer of lamination is a compact plastic. A backing fabric is then bonded to the laminated face fabric. The backing fabric is composed of 68 percent cotton and 32 percent polyester. |
| Reason: Based on the relative weights, quantity and design of the face and backing fabrics, it is the face fabric which imparts this product with its essential character. |
| Ruling Date: Aug. 31, 2022 |
N327501: The tariff classification of an Animal Chew Toy from China
| HTS: 1404.90.9090, 9903.88.03, free + 25%, “Vegetable products not elsewhere specified or included: Other: Other.” |
| Item: A small toy intended for dogs for chewing. The triangular shaped toy is composed of hay compressed into the shape of a tree and affixed to an applewood stick (genus Malus pumila). |
| Reason: N/A |
| Ruling Date: Aug. 31, 2022 |
N327601: The tariff classification of a men’s hooded pullover from Taiwan
| HTS: 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| Item: A men’s cut and sewn pullover constructed of 60 percent rayon, 34 percent nylon, and 6 percent spandex knit fabric. The fabric measures 37 stitches per two centimeters counted in the direction the stitches were formed. The garment features a two-ply constructed self-fabric hood, long sleeves with self-fabric cuffs, a heat seal logo on the top left sleeve, two front side entry pockets, and a self-fabric bottom band. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2022 |