Recent CBP NY Rulings

January 5, 2023 by Ben Perkins|Customs 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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N328943: The tariff classification of multilayer wood flooring from China

HTS: 4412.91.5105, 9903.88.03, free + 25%, "Plywood, veneered panels and similar laminated wood: Other: With at least one outer ply of tropical wood: Other: Other: Wood flooring."

Items: Multilayer wood flooring panels measuring approximately 18.5 mm in thickness by 194 mm in width, and are imported in random lengths, ranging from 600 mm to 1810 mm. The face ply consists of a continuous sheet of oak wood veneer that measures approximately 0.6 mm in thickness. The substrate measures approximately 17.8 mm in thickness and is constructed of pieces of rubberwood that are finger jointed and edge-glued together. The face ply is coated with primers and sealers; these coatings do not obscure the grain of the wood. The back outer surface is covered with a material you identify as “balance paper”, which obscures the wood grain of the back outer surface. The samples submitted have a tongue and groove profile along the edges.

Reason: N/A

Ruling Date: Nov. 22, 2022

N329049: The tariff classification of footwear from China

HTS: 6404.11.9050, 9903.88.15, 20% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other."

Item: A woman’s, closed-toe/closed-heel, below-the- ankle sneaker. The external surface area of the upper consists of cotton eyelet lace textile material. The shoe is lightweight and flexible. The upper was found to have a lace threaded through six eyelets on both sides of a separately attached tongue. The cupped outer sole consists of thermoplastic rubber. The footwear does not possess a foxing or foxing-like band. The F.O.B. value is $13.60 per pair.

Reason: N/A

Ruling Date: Nov. 22, 2022

N329179: The tariff classification of inflatable sailboats from the Czech Republic

HTS: 8903.19.0000, 2.4%, “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable including rigid hull inflatable boats: Other.”

Item: Portable inflatable sailboats with an unladen weight of 150 pounds or less. They consist of a non-rigid inflatable hull with rigid frame superstructure, a stayed or freestanding mast, a centerboard or skegs, 40 square feet or more of fabric sails, a rudder with tiller, and ropes associated with setting and maintaining the trim of the sails by users in a seated position. The inflatable sailboats are designed to be stored in duffle bags and transported by a motor vehicle.

Reason: The terms of subheadings 8903.21 through 8903.29 preclude classification of inflatable items, even sailboats, in this heading.

Ruling Date: Nov. 22, 2022

N329200: The tariff classification of Sal-Wax-Ca fertilizer from Spain

HTS: 3105.10.0000, free, "Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Products of this chapter in tablets or similar forms or in packages of a gross weight ot exceeding 10 kg."

Item: A root application fertilizer for various types of crops, including vegetables, woody crops, citrus, and ornamentals. The provided product label indicates that Sal-Wax-Ca is a 3-15-10 solid fertilizer, containing 3% nitrogen, 15% potassium, and 10% calcium. The product assists in fruit size development as well as water intake for plants. Sal-Wax-Ca will be imported in 20 kg boxes, containing four individually labeled retail packages of 5 kg each.

Reason: N/A

Ruling Date: Nov. 22, 2022

N329265: The tariff classification of a women’s knit cardigan from Jordan

HTS: 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other."

Item: A women’s cardigan style garment constructed from 87% polyester and 13% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a fold over collar, a full front opening without a means of closure, long hemmed sleeves with thumb holes, a straight hemmed bottom, and two self-fabric patch pockets.

Reason: The cardigan reaches to below the waist.

Ruling Date: Nov. 22, 2022

N329267: The tariff classification of a men’s belt from India

HTS: 6217.10.9510, 14.6%, "Other made up clothing accessories… Accessories: Other: Other, Of cotton."

Item: A men’s fashion accessory belt constructed of cotton webbing and ornamented with a leather overlay. The belt features a metal buckle closure and leather tabs at each end. The belt measures approximately 40 inches in length and 1-1/2 inches in width. The leather overlay runs the length of the belt and measures approximately 3/4 inch in width.

Reason: N/A

Ruling Date: Nov. 22, 2022

N329269: The tariff classification of a carpet cutting and rolling machine from Canada

HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.”

Item: A stand-alone carpet cutting and rolling machine. The machine consists of two sets of steel rollers known as cradles. Material is loaded in the load side cradle, and on the opposite side is the roll up cradle. Each cradle is chain driven by electric motors. The machine is operated from a control panel, which includes the directional controls, variable speed control and a Programmable Logic Control Interface display which houses a foot and inch counter and other controls. The machine consists of a knurled measuring wheel which is connected to an advanced encoder that communicates with the foot & inch counter to provide accurate measurements. The cutter assembly consists of a circular blade and a cutter bar that both covers the blade during cutting and also secures the material. The cutter assembly is chain driven by a dedicated cutter motor. The machine is capable of cutting carpet, linoleum, and vinyl flooring.

Reason: While the subject machine is capable of cutting vinyl flooring as well as carpeting, this does not establish that the machine is principally used with plastics. The product’s generic name, company website name, and company brochures, suggest that the principal use of the machine is not vinyl floor cutting.

Ruling Date: Nov. 22, 2022

N329289: The tariff classification of a detailing brush from China

HTS: 9603.90.8050, 9903.88.15, 2.8% + 7.5%, “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [o]ther: [o]ther: [o]ther.”

Item: A brush designed for use when detailing cars. The handle is made from polypropylene plastic and the bristles are hog hair. The bristles are held in place with epoxy glue. Each brush has a plastic cover to protect the bristles until it is used.

Reason: N/A

Ruling Date: Nov. 22, 2022

N329308: The tariff classification of a “Children's Disc Golf Set” from China

HTS: 9504.90.9080, 9903.88.15, free + 7.5%, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other."

Item: A game consists of six 4” plastic flying discs and a plastic tabletop target. The target measures 28” tall, has a round basket suspended in the middle and is attached to 10 vertical metal chains that drape from a hoop at the top of the structure. The metal chains are designed to capture a mini flying disc and drop it into the basket. The game is suitable for use indoors or outdoors because of its size and relatively simple construction. The game is intended for children ages 5 years and older.

Reason: N/A

Ruling Date: Nov. 22, 2022

N329340: The tariff classification of the “Burger Pile Up! and Scoop’n Match” games from China

Items: (1) A stacking game which consists of 48 cardboard cutout “cards” and 4 game placemats. The cutouts are shaped like food items typically used to make a hamburger. The game is recommended for players ages 6 years and older. (2) A stacking game which consists of 40 cardboard cutout “cards”, 4 rule guides, and 4 game placemats. The object of the game is to match “cards” and build a cone with 10 scoops at a high point value. The game is recommended for players ages 6 years and older.

Reason: N/A

Ruling Date: Nov. 22, 2022