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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N336129: The tariff classification of a woman’s protective boot from Vietnam
| HTS: 6403.91.9045, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Covering the ankle: Other: For other persons: Other: For women: Other." |
| Item: A closed toe/closed heel, woman’s snow boot. The boot covers the ankle but not the knee. The external surface area of the upper is composed of leather, textile, and molded rubber/plastic. The leather material predominates and is the constituent material of the upper. The boot incorporates laces as a means of closure, is well insulated, and considered protective against cold temperatures and wet surfaces. The rubber or plastics outer sole is designed for traction. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336137: The tariff classification of a Robotic Taxi from South Korea
| HTS: 8703.80.0020, 2.5%, “Motor cars and other motor vehicles principally designed for the transportation of persons, including stations wagons and racing cars: Other vehicles, with only electric motor for propulsion. With an EPA-rated range not exceeding 250 miles: New” |
| Item: A “Robotaxi,” a Level 4 autonomous motor vehicle imported by Hyundai Motor America. The base electric model version is based on an Ioniq5. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336169: The tariff classification of gold nuggets from Australia
| HTS: 7108.12.1017, free, “Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form: Nonmonetary: Other unwrought forms: Bullion and dore: Bullion: Other.” |
| Item: Gold nuggets in the mass. The gold nuggets’ percentage of ore was 92% gold (Au). |
| Reason: We find the nuggets fall within the term for “unwrought” as defined by U.S. Additional Note 1(a) to Chapter 71. |
| Ruling Date: Nov. 21, 2023 |
N336256: The tariff classification of seat components from China
| HTS: 9401.99.3580, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” |
| Item: Unassembled seat components. The seat components include a seat foundation, upper backrest, and a lower backrest that incorporates U-channel armrests. The seat components material construction are vinyl, foam, nylon, plastic, and steel plate inserts. The information provided identifies the materials as durable and wear resistant, heavy duty, and containing ultraviolet (UV) inhibitors for the protection against sunlight exposure. Further, the 3-piece replacement cushions will be mounted to the seat frames of specific models of John Deere agriculture and horticulture equipment and machinery that are used in the transport of farming and forestry materials (tractors, combines, cotton pickers, cotton strippers, forage harvesters, and sprayers). |
| Reason: The replacement seat cushion component parts are dedicated articles identifiable by a specific shape or specific feature as being designed solely or principally for agriculture and horticulture machinery and equipment in-so-much as they are integral, constituent or component parts. |
| Ruling Date: Nov. 21, 2023 |
N336259: The tariff classification of a digital hi-hat from Japan
| HTS: 9207.90.0080, 5%,“Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Other, Other.” |
| Item: The Roland VH-14D is a digital hi-hat that is used with digital drum sets to emulate the sound and feel of a traditional hi-hat arrangement. The Roland VH-14D consists of two 14” discs or cymbals that contain digital electronic sensors that are used to translate a drumstick strike into a MIDI (Musical Instrument Digital Interface) bit stream, which can then be recorded onto a song track. Also included are steel connectors located in the center of the cymbals that allow the user to attach the hi-hat to a stand that will be operated by his or her foot. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336266: The tariff classification of two polyresin snow globes from China
| HTS: (1) 3926.40.0090, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles: other.” (2) 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: christmas ornaments: other: other.” |
| Items: (1) The “Sledding Friends Mini Snow Globe." The base features snowy mountains with green pine trees. Within the clear glass globe is a snow-covered pine tree, and a moose and a bear riding on a red sled. (2) The second product is described as the “Caroling Animals Mini Snow Globe." It features three animals standing in a row in front of a decorated Christmas tree. The moose and the bear appear to be holding song books while the animal in the center is holding a candle. |
| Reason: (1) This product does not display any recognized festive motifs and will not be classified as a festive article under heading 9505, rather it will be classified by the plastic polyresin as it imparts the essential character to this ornamental article. (2) This item will be marketed and sold as a Christmas decoration. |
| Ruling Date: Nov. 21, 2023 |
N336339: The tariff classification of the toy gun, “X-Shot Hyper Gel Trace Fire Blaster,” from China
| HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof … Other.” |
| Item: An “X-Shot Hyper Gel Trace Fire Blaster” kit that comprises a toy gel pellet gun, a lithium rechargeable battery, a plastic bottle that will hold the package of 10,000 included hyper gel pellets, a charge wire, protective eyewear, and a product manual. The colorful toy gun has a fully automatic and semi-automatic mode and can shoot gel pellets at 170 feet per second. It is equipped with a hopper that has a 600-pellet hopper capacity with an additional 850-pellet mag capacity. The pellets are non-toxic, eco safe and will not stain. To begin using, the user just needs to add water to hydrate the gel pellets. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336392: The tariff classification of a seat from China
| HTS: 9401.80.4046, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: Other.” |
| Item: The “Fisher Price Laugh & Learn Smart Stages Chair,” is a plastic frame child seat constructed of molded polypropylene (PP) and acrylonitrile butadiene styrene (ABS). The plastic is not reinforced or laminated. The seat contains no safety restraint harness and is for children 12 months in age and older who can sit in an upright position unassisted. Further, the seat is unupholstered, contains no removeable cushions, padding, or wheeled casters. A storage compartment is incorporated into the seat foundation for the placement of objects. Seating is provided for a single individual. Product literature identifies 120+ songs, sounds, tunes, phrases, and states, “Sit down, stand up, sit down-repeat forever. This right-sized chair feels like it was made just for littles, because it was! They’ll love having their own relaxing spot at the end of a long day, just like you.” |
| Reason:The subject merchandise is within the construct of the ENs to Chapter 94 for furniture as well as the ENs to heading 9401 for seats. The “Fisher Price Laugh & Learn Smart Stages Chair” is a moveable article constructed for placing on the floor or ground, it equips a private dwelling, and is a children’s seat. Additionally, the sound and lights are the complementary non-seat toy components. Further, product information does not identify the raw plastic as mixed, embedded, impregnated, reinforced with additional materials, coated or laminated. |
| Ruling Date: Nov. 21, 2023 |
N336393: The tariff classification of a plush toy stuffed with a throw blanket from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Items: A plush stuffed animal character recognizable as “Stitch” of the Disney “Lilo and Stitch” series. It comprises a full-figured 100% polyester plush stuffed animal which measures 39 inches tall and contains a polyester throw blanket in its body. The blanket is stored inside a compartment in the toy’s belly and is accessible through a 15 inch plastic zipper located at the base of the body. The blanket features a repeat print of “Stitch,” and his mate “Angel,” and measures 30 inches by 20 inches. |
| Reason: The plush toy imparts the essential character, whether by virtue of bulk or value. |
| Ruling Date: Nov. 21, 2023 |
N336251: The tariff classification of a women’s belt from China
| HTS: 3926.20.9050, 9903.88.03, 5% + 25%, "Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): Other: Other, Other." |
| Items: A faux leather belt. It is well-made with styling, sturdy seams, and finished edges. The belt is constructed from 100% polyurethane (PU) plastic material. It measures approximately 41 inches in length .75 inches in width. The belt features a metal buckle and a nine-piece loop attachment constructed from PU. Once assembled, the belt resembles a cowgirl’s harness. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |