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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N333375: The classification of a heart-shaped shadow box from China
HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
Items: A wall hanging "printed heart-shaped shadow box decor," consisting of a heart-shaped medium density fiberboard (MDF) frame and back, and a heart-shaped glass front with the words “Hello Beautiful” silk screened in gold script lettering. Pink and white heart-shaped die cuts made from 100 percent polyester felt fabric coated with glue and polyethylene terephthalate (PET) glitter fill the inside of the shadow box. The hearts are scattered and glued to the inside of the MDF backboard and one another so they remain stationary. The shadow box does not open, nor does it have a slot for inserting items and is intended to hang on the wall with the metal hanger screwed to the back. |
Reason: The essential character is imparted by the decorative die cut hearts inside the shadow box. |
Ruling Date: June 23, 2023 |
N333569: The tariff classification of seats and an accent side table from China
HTS: 9401.79.0011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household.” |
Items: A three-piece furniture set consisting of two glider chairs and one accent side table. A seat foundation, backrest, armrests, and a gliding base constructed of stainless steel and powder coated aluminum metal comprises the frame of each seat. Interlacing polyethylene (PE) wicker is bound to the metal frames and forms the seat foundation decks and the seat backrest decks. The glider chairs have removable textile covered cushion seat bases and removable textile covered cushion seat backrests. Additionally, a lumbar pillow constructed of polyester fabric is provided for each chair. The glider chairs do not have leg rests that incline or decline. The accent side table is constructed of a 4-post powder coated aluminum metal frame. A square tile tabletop provides a level surface for the placement of objects. Below the tabletop is a second-tier square shelf with interlacing PE wicker bound to the metal frame. The subject merchandise will be imported assembled, packaged in one carton, and sold collectively as one unit. The individual pieces will not be sold separately. |
Reason: The subject merchandise will be considered a set for customs purposes. Additionally, the seating components are the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The essential character of the “3-Piece Simone Outdoor Set” as a whole is imparted by the seating components. |
Ruling Date: June 23, 2023 |
N333267: The tariff classification of an electric vehicle from China
HTS: 8703.80.0020, 9903.88.01, 2.5% + 25%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New.” The general rate of duty will be 2.5 percent ad valorem. |
Items: A four-wheel electric vehicle (Model MF-V8) with a 60V 20Ah lead gel battery capacity, a 800W motor, a maximum speed of 19 to 23 mph, a range per change of 37 to 49 miles and a charging time of 6 to 8 hours. It is constructed of high carbon steel, has an LED headlight, an electronic braking system, and a rear suspension system. It seats one (1) person, is open on the sides and back, has a roof covering, and a windshield in the front. |
Reason: Although the ruling request refers to this vehicle as an “electric mobility scooter,” it more closely resembles a motor vehicle, rather than a “scooter." |
Ruling Date: June 22, 2023 |
N333268: The country of origin of a wireless charger
Origin: China |
Item: An inductive type charger consisting of a plastic molded housing that incorporates a magnetic charging module. The Wireless Charger also has a permanently affixed electrical cable with a USB Type C connector on the end with an integrated printed circuit board assembly (PCBA). In use, the Wireless Charger is plugged into a USB socket to receive power and a user’s personal electronic device is wirelessly charged by placing it in alignment with the internal charging module. The retail packaging does not include a power adapter or other rectifying apparatus. The charging module, the housing, the electrical cable, the PCBA, and the connector are sourced from China. The assembly process occurs in Vietnam by attaching the PCBA to the cable, inserting the magnetic charging module into the plastic housing, and soldering the individual cable wires to produce a functional charger. |
Reason: The assembly operations performed in Vietnam, which consists of inserting the magnetic charging module and soldering the wires, are neither complex nor do they substantially transform the articles being assembled. The magnetic charging module establishes the function of the device because it is the article within the assembly that is performing the inductive charging. |
Ruling Date: June 22, 2023 |
N333297: The tariff classification of Cane Sugar Maple Products from Canada
HTS: 1701.91.4800, 33.9¢/kg + 5.1%, “Cane or beet sugar and chemically pure sucrose, in solid form ... containing added flavoring matter whether or not containing added coloring ... articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 ... other.” |
Item: Cane sugar maple products of two kinds, cane sugar maple and cane maple flakes. They are both made of 75% cane sugar and 25% maple syrup on a dry basis. No coloring or flavoring is added to the two products. The difference between the products is particle size. The target market is food manufacturers. |
Reason: N/A |
Ruling Date: June 22, 2023 |
N333508: The tariff classification of electrochromic eyewear from China
HTS: 9004.10.0000, 9903.88.15, 2% + 7.5%, “Spectacles, goggles and the like, corrective, protective or other: Sunglasses.” |
Item: Electrochromic smart glasses constructed as a typical pair of sunglasses with polarized lenses designed to be worn by the end user. The glasses further incorporate a Printed Circuit Board (PCB), which contains an electrochromic photodiode. When this diode detects light, the lenses within the glasses change the level of tint to a darkness consistent with the surrounding area. This change happens almost instantaneously. |
Reason: The glasses are not used to correct vision, nor do they offer significant safety protection beyond that of protecting against harsh sunlight. |
Ruling Date: June 21, 2023 |
N332534: The country of origin of a 3-in-1 brow pen
Origin: South Korea |
Item: A 3-in-1 brow pen with raw materials for the bulk material originating in multiple countries. The raw materials are assembled, weighed and stored in South Korea, then bulk mixed, and prepared, before being put into bulk storage in South Korea. The mixed and prepared product in bulk storage, is shipped from South Korea to China. No additional ingredients are added to the (bulk) product in China. In China, the bulk product is placed in hot filling machinery, retail containers are filled with the product, the case and brush are assembled, labeled, placed in individual wrap then packaged in retail boxes. All packaging is of Chinese origin. The packaging is assumed to be disposed of after the cosmetic is used up.The container is made of plastic/aluminum and plastic. |
Reason: The method of processing in South Korea involved mixing and blending and processing of the raw ingredients, taking both foreign and domestic inputs to create the bulk cosmetic, which resulted in a substantial transformation of the raw materials. The mixed and prepared cosmetic bulk material does not undergo a change in name, character, or use in China in the process of filling and retail packaging. |
Ruling Date: May 26, 2023 |
N332532: The country of origin of lipliner-lipstick
Origin: South Korea |
Item: A lipliner-lipstick with raw materials for the bulk material originating in multiple countries. The raw materials are assembled, weighed and stored in South Korea, then bulk mixed, and prepared, before being put into bulk storage in South Korea. The mixed and prepared product in bulk storage, is shipped from South Korea to China. No additional ingredients are added to the (bulk) product in China. In China, the bulk product is placed in hot filling machinery, retail containers are filled with the product, labeled, placed in individual cartons then assembled in retail boxes. All packaging is of Chinese origin. The packaging is assumed to be disposed of after the cosmetic is used up. The container is made of plastic/aluminum and plastic. |
Reason: The method of processing in South Korea involved mixing and blending and processing of the raw ingredients, taking both foreign and domestic inputs to create the bulk cosmetic, which resulted in a substantial transformation of the raw materials. The mixed and prepared cosmetic bulk material does not undergo a change in name, character, or use in China in the process of filling and retail packaging. |
Ruling Date: May 25, 2023 |
N332533: The country of origin of duo eyeliner
Origin: South Korea |
Item: A duo eyeliner with raw materials for the bulk material originating in multiple countries. The raw materials are assembled, weighed and stored in South Korea, then bulk mixed, and prepared, before being put into bulk storage in South Korea. The mixed and prepared product in bulk storage, is shipped from South Korea to China. No additional ingredients are added to the (bulk) product in China. In China, the bulk product is placed in hot filling machinery, retail containers are filled with the product, labeled, placed in individual cartons then assembled in retail boxes. All packaging is of Chinese origin. The packaging is assumed to be disposed of after the cosmetic is used up. The container is made of plastic/aluminum and plastic. |
Reason: The method of processing in South Korea involved mixing and blending and processing of the raw ingredients, taking both foreign and domestic inputs to create the bulk cosmetic, which resulted in a substantial transformation of the raw materials. The mixed and prepared cosmetic bulk material does not undergo a change in name, character, or use in China in the process of filling and retail packaging. |
Ruling Date: May 25, 2023 |