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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N327987: The tariff classification of hanging hardware from China
| HTS: (1), (2) 8302.50.0000, 9903.88.03, free + 25%, "Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal." |
| (3), (4), (5) 3925.90.0000, 9903.88.03, 5.3% + 25%, "Builders’ ware of plastics, not elsewhere specified or included: other." |
| Items: Two styles of clear kitchen hooks in (1) medium and (2) small size. They are made of polystyrene plastic, with an adhesive back, and a plated metal (iron) hook. They will be used to hang lightweight articles in kitchens or bathrooms without making holes in the wall. (3) A mop and broom gripper composed of polyvinyl chloride and acrylonitrile-butadiene-styrene plastic with an adhesive back. It will be mounted to hold a mop or broom, without making holes in the wall. (4) A picture hanging hook composed of PVC and polystyrene plastic with an adhesive back. The hooks will be used to hang pictures or other wall hangings without making holes in the wall. (5) Cable clips and holder composed of PVC and polystyrene plastic with adhesive backs. The clips and holders will be used to hang and organize cables or light strings without making holes in the wall. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2022 |
N328004: The tariff classification of the “Class of 2022 Car Decorating Kit” from China
| HTS: 9505.90.400, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: A printed banner featuring the phrase “Congrats Grad Class of 2022” along with images of confetti and graduation caps, two fringed garlands and twenty-four printed latex balloons to decorate a car temporarily for a low-speed graduation parade. General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” |
| Reason: The flimsy single-use printed banner imparts the essential character of the set. The lightweight banner is made of 0.05mm polyethylene and measures approximately 20 inches by 60 inches, and is affixed to the vehicle by only two tiny suction cups. Reuse of this flimsy, lightweight article is both unlikely due to the printed year and impractical due to its lack of durability. It is marketed and designed for temporary display and to be thrown away after the graduation parade. |
| Ruling Date: Sept. 15, 2022 |
N328065: The tariff classification of a seat having massage components from China
| HTS: 9401.71.0011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” |
| Item: A seat upholstered in synthetic leather and composed of built-in electro-mechanical components that independently perform massage and heating functions according to user preference. The footrest, armrests, seat foundation, and backrest are affixed to a metal frame. Seating is provided for a single individual. The ergonomically designed structural frame does not possess restrictive features and does not partially or completely encapsulate a user. Further, the upholstered seat does not enfold or restrain a user’s posterior upper body, arms, legs and feet. |
| Reason: The chair massage seat meets the terms of Chapter 94 as it is a floor standing moveable article used mainly with a utilitarian purpose. The chair falls within the construct of heading 9401, which covers all seats including those that incorporate complementary non-seat components. |
| Ruling Date: Sept. 15, 2022 |
N327674: The tariff classification of an instant noodle soup from Vietnam
| HTS: HTS: 2104.10.0020, 3.2%, "Soup and broths and preparations therefor ... dried." |
| Item: A savory broth with authentic ramen noodles that is imported in three different varieties – chicken ramen, miso ramen, and spicy tonkotsu ramen. Each variety of Ramen consists of a 2.2 oz. duplex paper cup with a microwavable MPET laminated film lid containing the ingredients needed to prepare a soup. The wheat ramen noodles are packed at the bottom of the cup and a sealed plastic pouch encompassing three individually packaged items is placed on top of the noodles. The pouch contains a soup base packet, flavoring oil packet, and a vegetable packet. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2022 |
N327675: The tariff classification of an instant noodle soup from Vietnam
| HTS: 2104.10.0020, 3.2%, "Soup and broths and preparations therefor ... dried." |
| Item: An authentic pho broth with rice noodles. The product consists of a 2.3 oz. duplex paper bowl with a microwavable MPET laminated film lid containing the ingredients needed to prepare a soup. The noodles are packed at the bottom of the bowl and a sealed plastic pouch encompassing three individually packaged items is placed on top of the noodles. The pouch contains a soup base, flavoring oil, and vegetable pack. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2022 |
N327676: The tariff classification of an instant noodle soup from Vietnam
| HTS: 2104.10.0020, 3.2%, "Soup and broths and preparations therefor ... dried." |
| Item: An authentic pho broth with rice noodles that is imported in two different varieties -- garlic pho and beef pho. The garlic pho and beef pho varieties are imported as a two pack. The beef pho variety is also imported as a four pack. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2022 |
N327739: The country of origin of a graphics card and the applicability of certain trade remedies under Section 301
| Country of Origin: China |
| Section 301 Applicability: The graphics cards in both scenarios are subject to the additional duties applicable to products of China under Section 301. |
| Item: A GeForce RTX 3060 Graphics Card, which consists of a printed circuit board assembly, a cooling fan assembly, and a cover. The graphics card is intended to be installed in the video board slot of an automatic data processing machine to provide high performance/resolution imaging and enhanced graphics display on a connected display peripheral. |
| Reason: The assembly of the PCBA in China by surface mounting and insertion of numerous discreet components of various origins onto the bare board results in a substantial transformation of those components. |
| Ruling Date: Sept. 14, 2022 |
N327872: The tariff classification of birdfeeders 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: Bird feeders predominately made from plastic and steel components and designed for outdoor use. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2022 |
N327882: The tariff classification of a lawn mower blade from China
| HTS: 8208.40.3000, 9817.00.60, free, "Knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: for agriculture, horticultural or forestry machines, and parts thereof: lawn mower blades." |
| Item: A lawn mower blade designed exclusively for incorporation into the deck assembly of a lawn mower. The blade is made of powder-coated steel and measures 532 mm in length and 55 mm in width. It incorporates a large center hole and two smaller holes to the side that enable it to be mounted to the rotating shaft and mounting bracket of the lawn mower deck. |
| Reason: The lawn mower blade is a part to be used in an article provided for in heading 8433. The lawn mower blade is stated to be for use as an integral part of the lawn mower without which the lawn mower could not function properly. |
| Ruling Date: Sept. 14, 2022 |
N327883: The tariff classification of a Lawn Mower Deck Spindle Assembly from China
| HTS: 8433.90.1090, 9817.00.60, free, "Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: parts: of mowers for lawns, parks or sports grounds: other." |
| Item: A lawn mower deck spindle assembly designed exclusively for incorporation into a lawn mower deck shell. The major components of the spindle assembly are a spindle shaft, spacers, bearings, a pulley, and mounting hardware. When fully assembled, the spindle assembly is mounted to the lawn mower deck. It functions by working in conjunction with other mower deck components to transmit power from a v-belt through the spindle shaft to the mower blades. |
| Reason: The Lawn Mower Deck Spindle Assembly is stated to be for use as integral parts of the lawn mowers without which the lawn mowers could not function properly. |
| Ruling Date: Sept. 14, 2022 |