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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N335576: The tariff classification of a forced air gas furnace from South Korea
| HTS: 7322.90.0030, free, "Air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel: Other, including parts … Hot air distributors, not electrically heated, incorporating a motor-driven fan or blower." |
| Item: A NPF Hydro Furnace. This device uses hot water to heat air and then it distributes the conditioned air through the ductwork of a residential home. It uses natural or propane gas to heat water and pump that water through a hydronic coil to heat the air. The motor-driven blower distributes the hot air through existing ductwork. The Hydro Furnace is not designed or certified for use in mobile homes, trailers, recreational vehicles or outdoor applications. |
| Reason: N/A |
| Ruling Date: Oct. 23, 2023 |
N335628: The tariff classification of a metal container from China
| HTS: 7310.29.0065, 9903.88.03, free + 25%, "Tanks, casks, drums, cans, boxes, and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other: Other: Other." |
| Item: A “French Cookie Collection Tin.” A tin-plated iron sheet metal container base with a removable lid. The container is for the commercial conveyance and packing of bakers’ confections. The square shaped container is imported empty, not fitted with mechanical or thermal equipment, and is not dedicated for use in the home.” |
| Reason: N/A |
| Ruling Date: Oct. 23, 2023 |
N335777: The tariff classification of watch displays from China
| HTS: (1), (3) 4420.90.8000, 9903.88.03, 3.2% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other"; (2) 7326.90.8688, 9903.88.03, 2.9% + 25%, "Other articles of iron or steel, other, other…other."; (4) 8310.00.0000, 9903.88.03, free + 25%, "Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405." |
| Item: (1) A tray designed for displaying watches in a retail store. The tray is made of medium density fiberboard (MDF) covered with polyurethane (PU) plastic sheeting measuring. (2) Three watch blocks (small, medium and large). Each article consists of a base made of MDF covered with PU and a C-shaped clip/holder mounted to the top of the base. (3) A watch display comprised of a wedge of MDF covered with PU, a small ramp of zinc steel covered with PU, and a small holder with the loop to hold the watch in place. (4) Four metal signs used to "call-out" the items being displayed. These are L-shaped, self-standing, tabletop metal signs that are imported with words printed in white on the front. The signs are printed with the following words or phrases in English and Japanese "Arita Porcelain," "Urushi," "Enamel," and "Shippo Enamel.” (5) All of the above display items intended to be sent together, free of charge, to stores that sell Seiko watches. |
| Reason: Item (2) is comprised of steel, MDF, and PU components that are classified in different headings. the role of the small zinc steel ramp doesn't impart the essential character to the watch display. |
| Ruling Date: Oct. 23, 2023 |
N335892: The tariff classification of composite shower wall panels from China
| HTS: 6914.90.8000, 9903.88.03, 5.6% + 25%, “Other ceramic articles: Other: Other.” |
| Item: A composite shower wall panel. It consists of a .6-centimeter-thick layer of ceramic backed by a polyurethane filling and a layer of fiberglass, all encased in an aluminum profile. The panel is designed to be installed in wooden wall frames, to form the walls of a shower enclosure. |
| Reason: The composite wall panel is constructed of different materials that are classified in different headings. The ceramic component provides the essential character of the composite shower wall panel. |
| Ruling Date: Oct. 23, 2023 |
N335828: The tariff classification of two woven upholstery fabrics from France; Correction to Ruling Number N334636
| HTS: 5512.29.0005, 12%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave." (2) 5512.29.0035, 12%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Other: Other: Duck." |
| Item: Two woven fabrics from France. (1) Fabric style 54011 is of plain weave construction and is composed wholly of dyed synthetic staple yarns. The fabric weighs 264.47 g/m2 and will be imported in 54-inch widths. The fabric will be used for furniture upholstery in residential settings. (2) Fabric style 5608 is of plain weave construction and is composed wholly of synthetic staple yarns of different colors. The fabric weighs 280.40 g/m2 and will be imported in 54-inch widths. The fabric will be used for furniture upholstery in residential settings. |
| Reason: N/A |
| Ruling Date: Oct. 20, 2023 |
N335840: The tariff classification of an electric motor from China
| HTS: 8501.40.6040, 9903.88.03, 3.7% + 25%, “Electric motors…: Other AC motors, single-phase: Other: Other”. |
| Item: A single phase AC electric motor assembly having a cooling fan attached to the bottom of the shaft, and an output shaft extending approximately 10 mm. Based on the motor test specification sheet provided, the motor has a maximum output of 1300 Watts. The motor will be used in blender applications. |
| Reason: N/A |
| Ruling Date: Oct. 20, 2023 |
N335448: The tariff classification of fans from China
| HTS: 8414.51.9090, 4.7%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Other: Other." |
| Items: Clip-on fans. The first item, EZY-Fit Deluxe Clip-On Fan, consists of a fan with its blades in a cage-like enclosure. The second item, EZY-Fit Clip-On Fan, consists of a fan with soft fin blades that are not enclosed. The fan blades of both fans connect to their respective clip via a flexible neck, which allows the user to change the direction of air flow. The portable fans can be used in a freestanding manner or secured onto a table, desk, crib, etc. Both fans require the use of separately imported batteries which power a motor whose output does not exceed 125 watts. |
| Reason: N/A |
| Ruling Date: Oct. 19, 2023 |
N335541: The tariff classification of a sling bag from China
| HTS: 4202.92.3131, 9903.88.03, 17.6% + 25%, "Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers." |
| Item: A sling bag constructed with an outer surface of 100% polyester woven fabric, which is a man-made textile material. The bag is designed to provide storage, protection, organization and portability of pickleball accessories and other personal effects during travel. The rear exterior of the bag has an adjustable shoulder strap that is designed to be worn diagonally across a person’s back. The shoulder strap can be unzippered into two straps. |
| Reason: N/A |
| Ruling Date: Oct. 19, 2023 |
N335562: The tariff classification of costumes from China
| HTS: 6104.43.2020, 9903.88.15, 16% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” |
| Items: A girls’ costume dress. The upper front panel and the sleeves are constructed of 92% polyester and 8% elastane knit fabric; the back panel is constructed of 100 polyester woven fabric; and the lower panel has an outer layer of 100% polyester knit fabric with a lining of 100% polyester knit fabric. The garment will be imported in sizes S (4-6x), M (7-8) and L (10-12), as indicated in your letter. |
| Reason: The knit fabric which comprises the upper front panel of the dress provides the essential character. |
| Ruling Date: Oct. 19, 2023 |
N335581: The country of origin of gas ranges
| Country of Origin: Thailand |
| Items: A gas range series. A factory in Thailand assembles the range’s materials and components sourced from China, Thailand, Italy and the United States, and its final processing is undertaken in Thailand. The operations in Thailand involve the manufacturing of certain components including the PCBAs (printed circuit board assembly), the processing of more than 350 components and materials during a series of subassembly activities, final assembly of the range, and testing and inspections. |
| Reason: The processing performed in Thailand with respect to the ranges constitutes a substantial transformation. The manufacturing process in Thailand involves complex and skilled operations with numerous processing steps, which is more than a simple assembly, and transforms the non-originating components and parts to produce the finished ranges. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Thailand. |
| Ruling Date: Oct. 19, 2023 |