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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N334983: The tariff classification and country of origin determination of a tool belt from China; 19 CFR 102.21(c)(2); Tariff Shift
Country of Origin: China |
HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
Item: A heavy-duty textile tool belt with three holster-type tool organizers intended to be worn by construction workers. The tool belt consists of a belt, a padded brace, and three holster-type pouches. The belt is constructed of a dyed black woven webbed strap composed of 100% polypropylene filament yarns. |
Reason: The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. |
Ruling Date: Aug. 31, 2023 |
N334326: The country of origin, marking, and applicability of the United States-Mexico-Canada Trade Agreement (USMCA) of two masterbatch products from Canada
Country of Origin: Canada |
USMCA Eligibility: Eligible for USMCA preferential treatment |
Items: (1) A finished masterbatch produced in Canada, identified as White PE MB. The finished product is a pelletized colorant that can be used in multiple applications, including but not limited to injection molding, blow molding, extrusions and blown film. This product is comprised of various inputs that are of U.S., Canadian, or Chinese origin. In some cases, items may be dual-sourced, so inputs may also be sourced from two other countries. (2) A white masterbatch, but with a different finished product/SKU number. This is a finished masterbatch that is designed for standard film applications. This product is comprised of various inputs that are of U.S., Canadian, and Chinese origin. |
Reason: Since all the raw materials used in making these products in Canada are classified in subheadings other than 3206.19, the applicable tariff shift rule for 19 CFR 102.20 is satisfied. |
Ruling Date: Aug. 30, 2023 |
N334491: The tariff classification of a candy bowl from China
HTS: 3924.10.2000, 9817.95.05, 9903.88.15, free, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.” |
Item: A round candy bowl resembling a roulette wheel. The center of the bowl features the head of Oogie Boogie, a green-faced ghost-like figure with two black eyes, a black mouth, and five black stitches on his head. The exterior of the bowl is black and features approximately 11 small circular lights located around the top rim of the bowl. The printed words “Cheers to Fears” are written on the front of the bowl. |
Reason: N/A |
Ruling Date: Aug. 30, 2023 |
N334540: The country of origin of C-clamp locking pliers
Country of Origin: China |
Item: C-clamp locking pliers, which are hand tools normally used to hold wood, metal, or other work pieces in carpentry, welding, and similar pursuits. The pliers are comprised of several components produced in two countries, South Korea and China. These components include a fixed jaw, moveable jaw, fixed handle, moveable handle, release lever, pivot joint, swiveling pads, and adjusting bolt/screw. |
Reason: Only the moveable jaw and fixed jaw are roughly formed in South Korea. They are then shipped to China, where they are further prepared for assembly, and assembled with critical Chinese-origin parts. |
Ruling Date: Aug. 30, 2023 |
N334857: The tariff classification of single board computers from China
HTS: 8471.50.0150; 9903.88.03, free + 25%, “Automatic data processing machines and units thereof … Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” |
Items: Single board computers, each consisting of a printed circuit board assembly having a processor, memory, storage, USB ports, an HDMI port, an Ethernet port, and serial ports. Based on the materials provided and information from the manufacturer’s website, the SBCs are open-sourced hardware and software computing devices that are used for a number of purposes, such as general computing tasks, educational programming, IoT control and programming, and more. The SBCs are capable of running a number of operating systems, such as Android, Ubuntu and Debian. |
Reason: N/A |
Ruling Date: Aug. 30, 2023 |
N334417: The country of origin of an Epitaxial Wafer
Country of Origin: Japan |
Item: A silicon-carbon epitaxial water, part number E009, which is being imported from Japan. The wafer is manufactured in Japan from components made in both Japan and China. The wafer is a specific type of semiconductor wafer used in the manufacture of semiconductor devices. This type of wafer has an additional layer of “SiC” added to the substrate. This epitaxial layer can be manufactured to very precise requirements. |
Reason: N/A |
Ruling Date: Aug. 30, 2023 |
N334489: The tariff classification of footwear from Taiwan
HTS: 6404.19.3940, 37.5%, "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 men." |
Item: A closed-toe/closed-heel, above the ankle, men’s, slip-on shoe. The external surface area of the upper is composed of 100% textile materials. The rubber/plastics outer sole incorporates a light which illuminates the perimeter of the shoes. The documentation provided states the shoe does not have a foxing-like band. The footwear incorporates sensors that work with a mobile app to track physical activity metrics. It incorporates an accelerometer, gyroscope, and GPS function for calculating steps with Bluetooth technology. The footwear and a charging pad are imported as a set. |
Reason: The measurement of steps is a secondary function of the footwear. |
Ruling Date: Aug. 29, 2023 |
N334559: The tariff classification of women’s blouses from India and Mexico
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 T-shirt styled blouse constructed from 83% cotton and 17% elastane knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends to below the waist and features a rib knit round neckline, contrasting color letters at the front panel, short, hemmed sleeves, and an unfinished bottom. (2) A women’s T-shirt styled blouse constructed from 100% cotton knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends to below the waist and features a rib knit crew neckline, contrasting color embroidered letters and logo at the front panel, short, hemmed sleeves, a triangle sweat patch at the inner rear neckline, and a straight, hemmed bottom. |
Reason: N/A |
Ruling Date: Aug. 29, 2023 |
N334768: The tariff classification of glass smallwares from China
HTS: 7018.10.5000, 9903.88.03, free + 25%, “Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: Other.” |
Item: “Decorative crushed glass,” consisting of small glass stones that are transparent white and gray in color and range in size from .06 inches to .24 inches in diameter. They are packaged for retail sale in a plastic container with a screw cap lid. The glass stones are made of soda lime glass and are tumbled. They will be used for various decorative purposes in floral arrangements, vases, and crafts, etc. The glass stones will be sold in the decorative housewares department. |
Reason: N/A |
Ruling Date: Aug. 29, 2023 |
N334781: The tariff classification of a self-inflating pillow from China
HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “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: Other: Pillows, cushions and similar furnishings: Other: Other.” |
Item: A self-inflating foam pillow that will be used for camping, hiking and traveling. The pillow is made of a composite TPU fabric and high-rebound shredded sponge filling. When the air valve is opened, the pillow self-inflate. When compressed and rolled and with the air valve closed, can be stowed in the included nylon fabric pouch. The pillow weighs approximately 0.6 lbs. and is made in China. |
Reason: N/A |
Ruling Date: Aug. 29, 2023 |