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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N328593: The tariff classification of women’s blouses from Vietnam and Indonesia
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Items: (1) A women’s blouse composed of 54 percent cotton, 46 percent polyester knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a round neckline, short sleeves, a left side ruching at the waist, a front curved, hemmed bottom and a straight, hemmed rear bottom. (2) A women’s blouse composed of 100 percent cotton knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a V-neckline, long sleeves, and a straight, hemmed bottom. |
| Reason: Based on the appearance of the garments as well as the definition and reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, the garments consisit of loose-fitting blouses of heading 6106 |
| Ruling Date: Oct. 21, 2022 |
N328616: The tariff classification of 5 seats 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.” |
| Items: Five folding upholstered seats, variously constructed of vinyl, polyester, compressed foam, alcantara, nylon, and plastic materials. |
| Reason: The upholstered seats and metal frames will be imported as complete units with all hardware included for assembly. At the time of U.S. importation, the 5 models of seats are not plug and play standalone simulators; they are discrete gaming seats for use in conjunction with video game consoles, machines with compatible devices, and optional gaming configurations. 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. |
| Ruling Date: Oct. 21, 2022 |
N328672: The tariff classification of a men’s jacket from Indonesia or China
| HTS: 6101.20.0010, 9903.88.15, 15.9 + 7.5%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of cotton: Men’s." |
| Item: A men’s hip-length jacket constructed from knit and woven fabric components. The majority of the front panel is constructed from 100% polyester woven fabric quilted in horizontal rows to a nonwoven batting. A portion of the lower front panels, the sleeves, and back panel of the garment are constructed from 100% cotton knit fabric. The garment features a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, zippered pockets below the waist, and a ribbed knit hem. The garment also includes a self-fabric, faced front neckline, and a ribbed knit back-collar. The knit fabric imparts the essential character of the garment. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2022 |
N328742: The tariff classification of a DC-DC Converter from China
| HTS: 8504.40.9580, 9903.88.03, free + 25%, “Electrical transformers, static converters…: Static converters: Other: Other.” |
| Item: A 3.5 A DC-DC having two female USB Type-A socket connectors on one side and 12 V vehicle accessory electrical plug on the other. The subject Adapter is intended to be used in a vehicle for charging personal electronics. |
| Reason: Unlike the subject Adapter, the “cell phone charger” classified in NY N205840 incorporated features and functions that dedicated its use with telecommunications apparatus. While the cell phone charger also plugged into a vehicle’s 12V accessory socket and had a USB port that supplied a 5V output, it incorporated a feature button that performed specific functions on the user’s mobile phone, such as GPS, contact calling, voice control, etc. The power adapter was marketed and designed to be specifically used with mobile phones, was intended to interact with a companion application installed on the user’s device and did not merely supply power. |
| Ruling Date: Oct. 21, 2022 |
N328745: The tariff classification of the Eyenimal Nutri100 Slow Feeder Weighing Bowl from China
| HTS: 8423.10.0010, free, “Weighing machinery (excluding balances of a sensitivity of 5cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds; parts of weighing machinery: Personal weighing machines, including baby scales; household scales: Digital electronic type.” |
| Item: The Eyenimal Nutri100 Slow Feeder Weighing Bowl, which consists of a plastic battery-operated scale, a removable dishwasher safe stainless-steel bowl, and a removable plastic slow feed disc. The LCD display on top of the product can switch the measurement from grams to pounds by pressing the touch sensitive on/off button on the top of the bowl. The LCD display can show the amount of food currently in the bowl as well as display the total amount consumed by the cat or dog. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2022 |
N328752: The tariff classification of an electrical junction box from Japan
| 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 collage not exceeding 1,000 V: Other: Other: Other.” |
| Item: A plastic enclosure having an internal printed circuit board with numerous electrical sockets where electrical components, such as fuses and relays are mounted within the plastic enclosure. The subject electrical junction box is used for the distribution of electricity in a motor vehicle. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2022 |
N328288: The tariff classification of Pioglitazone Hydrochloride Tablets in dosage form, from India
| HTS: 3004.90.9291, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Other.” |
| Item: Pioglitazone Hydrochloride, imported in 15 mg, 30 mg and 45 mg tablets, is anti-diabetic medication. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus. |
| Reason: N/A |
| Ruling Date: Oct. 20, 2022 |
N328292: The tariff classification of Spironolactone Tablets in dosage form, from China
| HTS: 3004.39.0050, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other, containing hormones or other products of heading 2937: Other: Other.” |
| Item: Spironolactone Tablets, imported in 25 mg, 50 mg, and 100 mg, is an aldosterone receptor antagonist. It is indicated for the treatment of hypertension, hyperaldosteronism, edema due to various conditions, hirsutism (off-label) and hypokalemia. |
| Reason: N/A |
| Ruling Date: Oct. 20, 2022 |
N328671: The tariff classification of lambswool and camel hair filled duvets from China
| HTS: 9404.40.9005, 12.8%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” |
| Items: Four duvets/comforters composed of 100% cotton woven outer fabric with a variety of inner fillings. Quilt stitching extends through all three layers of the comforter and the edges are finished with functional piping consisting of a polyester rope covered with a 100% cotton fabric. |
| Reason: Comforters made of 100% cotton outer shells were classified pursuant to the General Rules of Interpretation, with the “essential character” of the comforters being their insulating quality, which was imparted by their down filling, and not the cotton shell. |
| Ruling Date: Oct. 20, 2022 |
N328704: The tariff classification of a training gun from the United States
| HTS: 9023.00.0000, free, “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” |
| Item: A training gun, which is a long-barreled steel and brass model gun welded onto a custom stand. The training gun was initially used in World War II to train American soldiers how to use the real Browning version. The gun is two to three times the size of the actual gun and has specific holes cut out at various points to demonstrate how the weapon operates. The gun is for instructional purposes only and does not have the ability to fire. |
| Reason: N/A |
| Ruling Date: Oct. 20, 2022 |