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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N329878: The tariff classification of decorative plaques from China
| HTS: 4911.91.4040; 9903.88.15, free + 7.5%, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other." |
| Item: A tabletop decorative plaque made of medium density fiberboard and base metal. Onto the face of the MDF block is mounted a thin sheet of base metal, which is printed with the words “Comfort & Joy” in cursive font with an embellished border and several decorative scrolls. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2022 |
N326318: The tariff classification of diffuser sticks from China
| HTS: 5503.20.0045, 9903.88.03, 4.3% + 25%, “Synthetic staple fibers, not carded, combed or otherwise processed for spinning: Of polyesters: Other: Measuring 3.3 decitex or more but less than 13.2 decitex.” |
| Item: A diffuser stick designed to be partially inserted into a jar filled with scented oil, where it will act as a wick that releases fragrance into the air. You state the fibers are bonded by adhesive. The sticks will be imported and sold in packages of twenty and are available in two colors. The diffuser sticks are composed wholly of polyester filament fibers, do not contain bi-component fibers, and are in uniform lengths equal to the length of the tow. The tow has a linear density of 43,851 decitex and is not drawn. |
| Reason: N/A |
| Ruling Date: Dec. 16, 2022 |
N329606: The tariff classification of wall components from China
| HTS: (1), (2) 4418.99.9150, 9903.88.03, 3.2% + 25%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Prefabricated partitions and panels for buildings." |
| (3) 4411.13.9090, 9903.88.03, 3.9% + 25%, "Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 5 mm but not exceeding 9 mm: Other: Other: Other: Other." |
| (4) 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood: Other (other than tropical wood)." |
| Items: (1) A “brand wall” panel that overlays a wall and functions as wall structure when installed. This panel is constructed of 37mm-thick medium density fiberboard sheet. Based on the product schematic, the panel appears to be constructed of 8 smaller MDF panels arranged in a generally rectangular configuration and combined with connecting hardware. At the panel bottom, there are just two small panels at the outermost edges, leaving a rectangular opening at the floor. The “brand wall” has 7 rows of pine plywood cleats on its back that allow the panel to be attached to a wall. The panel is painted but not otherwise surface covered. (2) A“back wall bloom” that functions as a wall structure when installed. The panel is made of an MDF base panel with a decorative MDF layer attached to its face. The decorative layer has a fluted surface. The decorative panel does not extend fully to the bottom edge of the base panel. On the back of the panel there are 3 rows of pine plywood cleats that allow the panel to be attached to a wall. (3) A panel constructed of 6.4mm-thick MDF that has been overlaid with melamine-impregnated paper. The MDF is manufactured by dry fiber being combined with resin. The edges are straight and the corners are square. The panel is designed to be inserted into a steel framework. (4) A decorative object made to resemble an oversized LEGO brick. It is made of MDF and designed to hang on a wall in a retail setting where LEGO products are sold. |
| Reason: While the panels are constructed in large part of MDF, they have complex constructions, joinery, and attached plywood cleats that preclude classification in heading 4411. |
| Ruling Date: Dec. 16, 2022 |
N329658: The tariff classification of multilayer wood panels from China
| HTS: 4412.39.5050, 9903.88.03, 5.1% + 25%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous wood: Other: Other." |
| Item: A plywood panel that has been surface covered on its face with “vinyl paper.” The white layer appears to be plastic sheet. The panel measures 4 feet wide by 8 feet long and 12 mm in thickness. It is constructed of nine wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of 7 plies of poplar wood. The face and back plies consist of Radiata pine wood measuring 0.25 mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The plastic sheet obscures the grain of the face ply. |
| Reason: N/A |
| Ruling Date: Dec. 16, 2022 |
N329660: The tariff classification of multilayer wood panels from China
| HTS: 4412.39.5050, 9903.88.03, 5.1% + 25%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous wood: Other: Other." |
| Item: A plywood panel that has been surface covered on its face and back with brown kraft paper. The panel measures 4 feet wide by 8 feet long and 12 mm in thickness. It is constructed of seven wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of 5 plies of poplar wood. The face and back plies consist of Radiata pine wood measuring 1.9 mm in thickness. The grains of the plies are generally oriented at a 90-degree angle to one another. The kraft paper obscures the grain of the outer wood plies. |
| Reason: N/A |
| Ruling Date: Dec. 16, 2022 |
N328049: The tariff classification of peel heat seals from the United Kingdom
| HTS: 3921.90.4090, 4.2%, "Other plates, sheets, film, foil and strip, of plastics: other: other: flexible: other." |
| Item: A Peel Heat Seal used to seal polypropylene plates to provide moderate solvent resistance for short time storage at room temperature. The sheet is constructed of three layers bonded together. Documentation states that the product consists of a 0.012 mm layer of polyester film, a 0.008 mm center layer of aluminum foil and a 0.05 mm peel layer of polyethylene. The relative weight of the plastics is greater than aluminum in percentage. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2022 |
N329637: The tariff classification of a retail display table and retail display gondola components from China
| HTS: (1) 9403.60.8081, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| (2) 9403.99.9041, 9903.88.03, free + 25%, “Other furniture and parts thereof: Parts: Other: Of Metal: Other.” |
| (3)(4) 9403.91.0080, 9903.88.03, free + 25%, “Other furniture and parts thereof: Parts: Of wood: Other.” |
| Items: Parts for a retail display table and gondola components. (1) A circular 4-tiered retail display table. The tabletops are composed of a melamine laminate over MDF with PVC edge bands. The uppermost tabletop and the two in-between tabletops are supported by boltless cantilevered braces that lock into a vertical steel center post. (2) A rectangular steel frame in which an MDF panel will be inserted after importation as part of a retail display gondola system. The front has slots for attaching boltless cantilevered braces that will support shelves. (3) A gondola end panel which consists of the rectangular steel frame and an MDF panel insert. (A) A 1/4" thick MDF panel with a melamine laminate. It has two notched corners to allow it to fit into a steel gondola frame. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2022 |
N329652: The tariff classification of a hot and cold water dispenser from China
| HTS: 8516.79.0000, 2.7%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther.” |
| Item: An appliance that delivers hot and chilled water for beverages on demand using a touch display. The heating is produced through an instant flow heater. Additionally, the product provides chilled water produced through a thermoelectric cooler using the Peltier effect. A fan is combined with the chiller to remove the heat generated from the hot side of the Peltier component. The dispenser features a removable water tank and filter. It is designed for domestic use and is intended to be placed on a countertop. It will be imported completely assembled and packaged for retail sale. |
| Reason: The water dispenser is similar to the ones which were addressed in HQ H322878. |
| Ruling Date: Dec. 15, 2022 |
N329404: The applicability of subheading 9801.00.10 to the tariff classification of jewelry which has been hallmarked abroad
| HTS: 9801.00.1030, free, "Products of the United States when returned after being exported … without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Articles provided for in chapter 71.” |
| Item: U.S.-origin jewelry. In accordance with the requirements for jewelry sales in the other country, each piece of jewelry was etched while abroad with markings to identify the manufacturer/seller and the purity of the metal. The unsold inventory will be returned to the U.S. |
| Reason: Unlike the engraving of jewelry for enhanced visual appeal, the hallmarking of jewelry to comply with marking requirements of jewelry for sale and distribution outside of the United States is not considered advancement in value or improvement in condition. |
| Ruling Date: Dec. 14, 2022 |
N329441: The tariff classification of woven shirt jackets from Bangladesh
| HTS: (1) 6201.30.8051, 9.4%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of cotton: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
| (2) 6201.40.7511, 27.7%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
| Items: (1) A men’s hip-length shirt jacket constructed from a 100% cotton flannel woven fabric. The body is lined with a Sherpa knit polyester fabric, whereas the sleeves are lined with polyester woven fabric quilted to a thin polyfill batting. The garment features a full front opening with a left-over-right seven-button closure, a pointed collar, long sleeves with button cuffs, and a hemmed bottom. (2) A men’s hip-length shirt jacket constructed from 58% polyester, 12% rayon, 12% acrylic, 9% wool, 6% nylon, 3% cotton woven flannel fabric, The body is lined with a Sherpa knit polyester fabric, whereas the sleeves are lined with polyester woven fabric quilted to a thin polyfill batting. |
| Reason: N/A |
| Ruling Date: Dec. 14, 2022 |