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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N328591: The tariff classification of footwear from Vietnam or China
| HTS: 6404.19.3960, 9903.88.15, 37.5% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women." |
| Item: A unisex, closed-toe/closed-heel, below-the-ankle, slip-on shoe. The external surface area of the upper consists of quilted textile material with textile edging. The upper has textile gore on either side of the ankle toward the heel. It is lined with plush textile over the top and sides of the foot. The outer sole unit consists of hard rubber/plastics adhered to a foamed rubber/plastics midsole on the external surface that comes in contact with the ground. A hard plastic “track” is affixed to a groove encircling the midsole.Although the upper can be attached to the outer sole, the system of a tube within a track is not “like” a foxing or foxing-like band described in TD 83-116. The F.O.B. value is between $20 and $35 per pair. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2022 |
N328747: The tariff classification of a plastic pet water bowl from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other. |
| Item: An anti-splash plastic pet water bowl. The plastic water bowl is designed to prevent floor water spillage while a pet drinks water out of the bowl. The Hydra 200 consists of an anti-splash water bowl, a retaining border, an activated carbon filter, a plastic tool, and a user guide. To use, the user would fill the bowl with water and clip the activated carbon filter into the designed spot located under the floating lid. The floating lid is placed into the bowl and over the water surface. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2022 |
N328234: The tariff classification of toiletry bags with bottles from China
| HTS: (1) and (2) 4202.92.3131, 9903.88.03, 17.6% + 25%, "Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty will be 17.6 percent ad valorem." |
| (3) 4202.92.1500, 9903.88.03, 6.3% + 25%, "Travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." |
| (4) 4202.92.4500, 9903.88.03, 20% + 25%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other." |
| Items: Four toiletry bags. Each toiletry bag is packaged with three empty plastic bottles except for style LIGMW which has two plastic bottles. (1) The outer surface of styles 12113 and 12635 are constructed of 100% polyester, which is a man-made material. (2) The outer surface of style LIGMW is constructed of 50% cotton, 40% jute, and 10% polyvinyl chloride. You also stated that the outer surface of style (3) 392 is constructed of clear PVC sheeting. The bags are designed and sized to provide storage, protection, portability, and organization to cosmetics and toiletries during travel. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2022 |
N328363: The tariff classification of a display wall system from China
| HTS: 8528.52.0000, free, “Monitors and projectors not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471.” |
| Item: Sony Display System video walls, which are comprised of a display controller, multiple display cabinets, cables, and a set-up kit that works together to display images on a large scale. The Display Controllers’ main function is signal processing. Each Display Cabinet is comprised of 2 LED Modules and a frame containing the electronics that perform video signal format conversion, video signal processing, image correction processing, output address processing, brightness contrast improvement video output, and timing instruction. The systems do not contain a tuner or a channel selector. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2022 |
N328461: The tariff classification of a handbag from Cambodia
| HTS: 4202.22.1500, 16%, "Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics." |
| Item: A backpack-style handbag. It is designed and sized to contain small personal effects that would normally be carried daily. The handbag is made of polyurethane material. It has a zippered closure. You have suggested the item is for a child but the images provided do not demonstrate any specific design or decorative features indicating it will marketed to and exclusively used by a child. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2022 |
N328663: The tariff classification of “F8133 Play-Doh Super Stretchy Slime Tub” from China
| HTS: 3407.00.2000, free, "Modeling pastes, including those put up for children’s amusement." |
| Item: A plastic container and slime. The slime included in the Play-Doh Super Stretchy Slime product is the latest addition to the Play-Doh Brand: a new slime compound that is highly stretchable, providing over 10 feet of stretch per ounce for endless sensory playing. This slimy, gooey, squeezable, and jiggly compound has been designed for the amusement of children, 3 years of age and older, to create various structures and shapes by hand molding and stretching the compound. The slime compound is packed in an airtight polypropylene plastic container to preserve the viscosity, stretchiness, and the overall quality of the product. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2022 |
N328669: The tariff classification of gloves from China
| HTS: 6116.10.5520, 9903.88.15, 13.2% + 7.5%, "Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints." |
| Item: A string-knit work glove stated to be constructed of 82% aramid, 8% modacrylic, and 10% fiberglass with a nitrile/neoprene dip coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The glove features flame-like designs on the backs of the fingers and a design with a logo and glove standards symbols in the center of the backside of the glove. The glove features an overlock stitch finish at the cuff bottom. The essential character of the glove is imparted by the coated string knit glove liner and you have indicated that the weight of the textiles is greater than 50% of the weight of the glove. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2022 |
N328683: The tariff classification of two artificial arrangements from China
| HTS: (1) 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: [o]ther: [o]ther.” |
| 6702.10.2000, 8.4% “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| Items: Two different styles of tabletop decorations featuring sprigs of assorted artificial evergreen foliage made of plastic, polystyrene foam berries, and natural pinecones set into a polystyrene foam stand that sits within a medium density fiberboard (MDF) box. (1) One box is red in color and features the printed holiday greeting “Merry Christmas,” and the (2) other is white with silver snowflakes on it. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2022 |
N328222: The tariff classification of an electric outboard motor from China
| HTS: 8501.32.2000, 9903.88.02, 2.9% + 25%, "Electric motors…: Other DC motors…: Of an output exceeding 750 W but not exceeding 75 kW: Motors: Exceeding 750 W but not exceeding 14.92 kW." |
| Item: An outboard motor with a tiller control handle, battery enclosure, a 1440 Wh lithium battery bank, a 1200 Watt electric motor, and a propeller. On the control handle is an LCD display and power on/off switch. The shaft, which extends down from the battery enclosure, is equipped with a mounting bracket, anti-ventilation plate, and skeg. The Motor is intended to be used with small watercraft for the purpose of propulsion. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |