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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N335930: The tariff classification of articles related to the Arctic Winter Games to be held in Matanuska-Susitna Borough, Alaska
| HTS: 9817.60.0000, free, "Any of the following articles not intended for sale or distribution to the public: personal effects of aliens who are participants in, officials of, or accredited members of delegations to, an international athletic event held in the United States, such as the Olympics and Paralympics, the Goodwill Games, the Special Olympics World Games, the World Cup Soccer Games, or any similar international athletic event as the Secretary of the Treasury may determine, and of persons who are immediate family members of or servants to any of the foregoing persons; equipment and materials imported in connection with any such foregoing event by or on behalf of the foregoing persons or the organizing committee of such an event, articles to be used in exhibitions depicting the culture of a country participating in such an event; and, if consistent with the foregoing, such other articles as the Secretary of the Treasury may allow." |
| Item: Knit pullovers and woven blankets for use at the 2024 Games that will be imported for the 2024 Arctic Winter Games, to be held in Matanuska-Susitna (Mat-Su) Borough, Alaska, in March 2024. |
| Reason: Distribution of these goods will be limited to participants, Games officials, and volunteers. |
| Ruling Date: Nov. 1, 2023 |
N335612: The tariff classification of a curtain rod bracket from an undetermined country of origin
| HTS: 8302.50.0000, 9903.88.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: SwiftSet easy-install curtain rod brackets. The bracket is made of steel and includes an aluminum support component, and mounting hardware. The metal bracket will be either nailed or screwed into a wall and is designed to hang and support a curtain rod. These brackets are imported as a replacement part for a curtain rod complete kit. They are packaged for retail and sold as a set of parts to be used during the installation of a curtain rod. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2023 |
N335686: The country of origin of Imazamox Herbicide formulated in Malaysia
| Country of Origin: Malaysia |
| Item: Imazamox Herbicide formulated in a facility in Malaysia. Imazamox (CAS # 114311-32-9), a stable dormant solid form molecule insoluble in water and imported from China, will chemically react with Ammonium Hydroxide Solution (CAS # 1336-21-6) in the presence of water to form Imazamox Ammonium Salt (CAS # 247057-22-3). The process is run in batches until 40% Imazamox Ammonium Salt Manufacturing Concentrate (CAS # 247057-22-3) is produced in liquid form. The 40% Imazamox Ammonium Salt (CAS # 247057-22-3) is then mixed proportionately with other ingredients and further diluted with water to obtain the end use finished product for shipment to the USA in 1000L IBC Totes. |
| Reason: The country of origin of the Imazamox Herbicide, having undergone a chemical reaction, mixing, and formulating, will be Malaysia. |
| Ruling Date: Oct. 31, 2023 |
N335711: The country of origin of two Sonos speaker floor stands
| Country of Origin: China |
| HTS: 9403.20.0050, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: The Optimo 1 and Optimo 2 are floor stands designed to hold Sonos speakers. The primary differences between the stands are (1) the method of the speaker’s attachment (platform v. stem), and (2) their heights. Both stands are comprised of three main parts: a base subassembly, a vertical post, and a top subassembly. |
| Reason: Both stands, under all four manufacturing scenarios, contain a majority of Chinese parts (from 6 to 9 out of approximately 10), undergo final assembly and packaging in China, and that none of the parts have the essential character of a speaker stand either individually or when grouped by country of origin. For the Optimo 1 Stand, under the four manufacturing scenarios provided, the cost of the Malaysian materials and processing ranged from approximately 17% to 40% of the total processing cost, with the remaining cost (the majority) incurred in China. For the Optimo 2 Stand, under the four manufacturing scenarios provided, the cost of the Malaysian materials and processing ranged from approximately 19% to 38% of the total processing cost, with the remaining cost (the majority) incurred in China. |
| Ruling Date: Oct. 31, 2023 |
N335846: The tariff classification of women’s knit pants and shorts from various countries
| HTS: (1) 6104.62.2011, 14.9%, “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: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other." (2) 6104.62.2030, 14.9%, "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: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Women’s." |
| Item: (1) A pair of women’s legging-styled lounge pants constructed from 59 percent cotton, 39 percent viscose rayon and 2 percent spandex knit fabric. The pull-on garment features an exposed elasticized waistband, an embroidered brand name on the waistband, a separately sewn-in front gusset panel, flatlock stitching at the seams, and self-fabric cuffs at the bottom. (2) A pair of women’s boxer-styled lounge shorts constructed from 59% cotton, 39 percent viscose rayon and 2% spandex knit fabric. The pull-on garment features an exposed elasticized waistband, an embroidered brand name on the waistband, a separately sewn-in front gusset panel, flatlock stitching at the seams, and a hemmed bottom. |
| Reason: The garments at issue may be worn to bed for sleeping. However, their principal use is for “home comfort” and lounging. |
| Ruling Date: Oct. 31, 2023 |
N335861: The tariff classification of a set of five makeup brushes with holder from China
| HTS: 9603.30.6000, free, "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): Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10¢ each." |
| Items: A set of five makeup brushes of different sizes with a makeup brush holder. The holder is a plastic cup wrapped in faux fur with the character’s ears also made of faux fur and filled with stuffing. The brushes have polyester bristles and acrylonitrile butadiene styrene (ABS) plastic handles wrapped with a heat transfer film. The presented example was “Lilo and Stitch” themed, with the holder made to resemble the character “Stitch” and a repeating print with “Stitch” on the brush handles. |
| Reason: This product would constitute a set for classification purposes and note that while the holder has a significant appeal, the brushes hold a higher value. |
| Ruling Date: Oct. 31, 2023 |
N335938: The tariff classification of a children’s jacket in sizes 6M to 5T from Vietnam
| HTS: (1) 6111.30.5070, 16%, "Babies garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other." (2) 6102.30.2020, 28.2%, "Women’s or girls’, overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’." |
| Item: (1) A unisex jacket for sizes 6 to 24 months. It is constructed from multiple fabric components. The hood, ear backs, upper front panels, upper back panel, and upper sleeves are constructed from 100% polyester knit pile fabric. (2) A unisex jacket constructed for sizes 2T to 5T. |
| Reason: The knit pile fabric imparts the essential character. |
| Ruling Date: Oct. 31, 2023 |
N335946: The tariff classification of a costume from China
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: A child-size costume identified as the DP Belle Majestic Dress. The costume consists of a man-made pullover dress, gloves, and a bracelet, and features large visible loose overlock stitching at the back neck, armholes, and a back opening. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 31, 2023 |
N335948: The tariff classification of a textile costume from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Items: A child-size costume identified as the Disney Princess Mulan Dress, which consists of a flimsy man-made predominantly woven textile costume depicting the dress worn by the animated Mulan character. The long-sleeved pullover dress features a deep back opening and back neck finished with large, visible, loose overlock stitching and secured in back by a small tab of hook and loop fastener. The long sleeves and hem bottom are also finished with large, visible, loose overlock stitching. A length of narrow exposed elastic is stitched to the back waist with long loose straight stitching. |
| Reason: Although the dress has one well-made embellishment and some styling, it is constructed with large loose overlock stitching and is not considered well-made. |
| Ruling Date: Oct. 31, 2023 |
N335949: The tariff classification of a textile costume from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Items: A child-size costume identified as “FZN Elsas Blue FZN Dress,” which consists of a man-made textile pullover dress with attached cape depicting Elsa’s iconic blue dress. The long-sleeved dress features large, visible, loose overlock stitching around the back neck and back opening. The deep back opening is closed by one small tab of hook and loop fastener. The long sleeves are raw and unfinished. The hem bottom of the dress, front opening of the attached cape and hem bottom of the cape are finished with large, visible, loose overlock stitching. A length of narrow exposed elastic is stitched to the back waist with long loose straight stitching. |
| Reason: Although the dress has one well-made embellishment and some styling, it is constructed with large, visible, loose overlock stitching and is not considered well-made. |
| Ruling Date: Oct. 31, 2023 |