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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N328368: The tariff classification of a costume from China and Vietnam
HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
Item: An adult-sized costume consisting of a royal blue cloak which you refer to as a cape, a pair of pin-on plastic medallions linked by a plastic chain and a crown headpiece. The single-sized costume is unisex and can be worn to depict a King or Queen. The flimsy cloak imparts the essential character of the set. The full coverage cloak is made of man-made knitted textile fabric and falls below the knees of the wearer. The cloak features a full front opening with no closure, secured only by the pin-on medallions fastened on either side. The panels of the cloak are stitched with long, loose straight stitching. The bottom hem of the cloak is raw and unfinished. |
Reason: N/A |
Ruling Date: Oct. 5, 2022 |
N328382: The tariff classification of plastic decorative eggs from China
HTS: 3926.40.0090, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
Item: A four-pack of unadorned white plastic eggs. The eggs are four inches tall with a maximum circumference of three inches. The eggs would not be fillable as they do not open and are designed to be decorated as Easter eggs or otherwise used in crafting home decorative pieces for the Easter season. Nothing will be packaged with the eggs to decorate them. |
Reason: The eggs lack any recognized festive motifs and are simple plastic eggs used for the purpose of decoration. |
Ruling Date: Oct. 5, 2022 |
N328443: The tariff classification of a Halloween decoration from China
HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
Item: A 13-piece Black Ceramic Halloween LED Village Set, which consists of four black battery- powered, illuminated ceramic houses of varying heights, five small metal and plastic decorative trees. The village is decorated with images of ghosts, bats, and black cats to create a scary atmosphere. When activated by the slide switch underneath, the houses are illuminated by tiny, built-in LED bulbs. The lights change colors automatically and create a “spooky” glow. The item is marketed and sold only as a decoration for Halloween. |
Reason: N/A |
Ruling Date: Oct. 5, 2022 |
N328051: The tariff classification of nonwoven fabrics from Slovenia
HTS: (1)(2) 5603.93.0090, free, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2.” |
(3) 5603.92.0095, free, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m2 but not more than 70 g/m2.” |
Items: Lightweight nonwoven fabrics composed of man-made staple fibers, each similar in construction and weight. (1) HDF H0120 100 and (2) HDF B26320 100 each weigh approximately 100 g/m2, while (3) HDF B21120 70 weighs approximately 70 g/m2. They will be imported on rolls from Slovenia. |
Reason: N/A |
Ruling Date: Oct. 4, 2022 |
N328055: The tariff classification of a thread cutting screw from Taiwan
HTS: 7318.14.1060, 6.2%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Self-tapping screws: Having shanks or threads with a diameter of less than 6 mm: Other." |
Item: A 10-32 x 3/8 thread cutting screw with a combination (Phillips/slotted) head, type 23 thread, and a green chromate finish. It is a self-tapping screw made of steel and is less than 6 mm in diameter. The screw features a Phillips/slotted indented hex washer head and has a blunt point with a single wide cutting edge. This screw is designed to provide ground connections to electrical boxes. |
Reason: N/A |
Ruling Date: Oct. 4, 2022 |
N328056: The tariff classification and GSP eligibility of IQF strawberries from Egypt
HTS: 0811.10.0070,11.2%, "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter… strawberries… immediate containers each holding more than 1.2 liters… other." |
GSP eligibility: IQF strawberries would be eligible for preferential treatment under the GSP upon compliance with all applicable regulations. |
Item: Individually quick frozen (IQF) strawberries containing 100 percent strawberry with no sugar or additional ingredients or preservatives added. The strawberries are said to be grown, harvested, and processed in Egypt. The IQF strawberries are packed in food-grade plastic bag liners within 10 kg. cardboard boxes and shipped in 40-foot ocean containers. |
Reason: Legal authorization for the GSP program expired on Dec. 31, 2020. If and when Congress reauthorizes GSP renewal, it may be made retroactive as it has in the past. |
Ruling Date: Oct. 4, 2022 |
N328061: The tariff classification of a self-drilling screw from Taiwan
HTS: 7318.14.1060, 6.2%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Self-tapping screws: Having shanks or threads with a diameter of less than 6 mm: Other." |
Item: An 8 x 1/2 self-drilling K-lathe screw with a zinc & clear chromate finish, a cross (Phillips) recessed head, a BSD thread, and a type #2 self-drilling point. It is a self-tapping K-lath screw made of carbon steel and is less than 6 mm in diameter. This screw is designed to secure material to thin steel. |
Reason: N/A |
Ruling Date: Oct. 4, 2022 |
N328152: The country of origin of an automotive infotainment assembly
Country of Origin: Taiwan |
Item: The C304 Automotive Infotainment Assembly, which consists of a liquid crystal display (LCD) with incorporated touchscreen technology and backlight. The device further incorporates printed circuit board assemblies, which are described as the system board, power boards, and T-CON board. The system board interprets the user’s input and sends this information to the vehicle’s Electronic Control Unit. The power boards supply left and right power to the backlight and the T-CON board sends signals to the LCD allowing for images to be displayed. |
Reason: The multiple PCBA components manufactured in Taiwan are the critical components of the finished article. Further, though the manufacturing and assembly process performed in China, including the manufacture of the LCD screen, adds significant functionality we find that the PCBAs are not substantially transformed by the process. |
Ruling Date: Oct. 4, 2022 |
N328169: The country of origin of fiber optic cassettes
Country of Origin: United States |
Item: Black ribbon cassette, ribbon cassette assembly, and loose tube cassette assembly. The subject articles consist of a fiber optic cable jumper assembly with connectors affixed at each end enclosed within a plastic tray. The subject assemblies function identically and are used to provide fiber optic network connection within a commercial or private installation. |
Reason: The jumper assemblies with incorporated U.S. optical fibers and previously deemed U.S. origin, impart the essential functional component of the finished item. The assembly process in China is not significantly complex to substantially transform the optical jumper assemblies. |
Ruling Date: Oct. 4, 2022 |
N328172: The tariff classification of upper body garments from Vietnam and Cambodia
HTS: (1)(2)(3) 6106.10.0030, 19.7%, “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” |
(4) 6109.10.0065, 16.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls: other: tank tops: girls." |
(5) 6109.10.0014, 16.5%, "Men’s or boys’ other T-shirts, knitted or crocheted, of cotton, boys." |
Items: (1) A girl’s upper body garment constructed of 60% cotton; 40% polyester knit fabric. The loose-fitting garment features a screen print design on the front, a crew neckline, hemmed curved bottoms and hemmed short sleeves. (2) A girl’s upper body garment constructed of 60% cotton; 40% polyester knit fabric. The loose-fitting garment features a screen print design on the front, a V- neckline, hemmed curved bottoms, and hemmed short sleeves. (3) A girl’s upper body garment constructed of 60% cotton; 40% polyester knit fabric. The loose-fitting garment features a screen print design on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. (4) A girl’s tank top constructed of 60% cotton; 40% polyester rib knit fabric. The tank top features approximately 1 1/4-inch shoulder straps, capping around the neck and arm holes, a hemmed bottom and scooped front and back rear necklines. (5) A boy’s t-shirt constructed of 60% cotton; 40% polyester knit fabric. The garment features a screen print design on the front, a crew neckline, a hemmed bottom and hemmed short sleeves. The fabric weight is stated to be 150 grams per square meter. |
Reason: N/A |
Ruling Date: Oct. 4, 2022 |