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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N337877: 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." |
| Item: A child-sized DP Core Ariel Dress F23 costume that consists of a woven man-made textile pullover dress. The flimsy dress features large, visible, loose overlock stitching around the neck, deep back opening and short sleeves. The back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching, The hem bottom is finished with large, visible, loose overlock stitching. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2024 |
N337876: 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-sized costume identified as DP Tiana Core Dress F23 which consists of a woven man-made textile pullover dress. The flimsy dress features large, visible, loose overlock stitching around the neck, deep back opening and sleeveless. The back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching, The hem bottom is finished with large, visible, loose overlock stitching. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2024 |
N337841: The tariff classification of a women’s jacket from China
| HTS: 6210.30.5029, 9903.88.15, 7.1% + 7.5%, “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other:” |
| Item: A women’s jacket constructed from knit and woven fabric components. The front, side, and back panels are constructed from a two-layer laminated fabric consisting of a 100% polyester woven fabric bonded to a thermoplastic polyurethane sheet which is insulated with polyfill and quilted to a polyester woven lining. |
| Reason: The 100% polyester woven shell fabric imparts the essential character. |
| Ruling Date: Feb. 2, 2024 |
N337801: The tariff classification of an umbrella base from China
| HTS: 6603.90.8100, 5.2%, "Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Parts, trimmings and accessories of articles of heading 6601 or 6602: Other: Other." |
| Item: An umbrella base to hold a patio umbrella upright. The base is made from High Density Polyethylene, stainless-steel screws to hold the parts in place, and other stainless-steel components. The base is hollow and can hold water or sand to weigh it down. It has a rotating bracket with a pull handle and wheels which can be rotated 360 degrees and moved freely. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2024 |
N337769: The tariff classification and country of origin of electric vehicle charging cables
| HTS: (1), (2), (3) 8544.42.9090, 2.6%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” |
| Country of Origin: (1), (2), (3) Mexico |
| Item: (1) A CCS1 LCC plug. (2) A SAE AC plug family. These two items are presented virtually identically with individual insulated electrical cables bundled together and insulated with a common outer jacket. One end of the cable is terminated with a connector specifically designed to be plugged into an electric vehicle while the other end is unterminated. Within the vehicle connector is a thermistor sensor to prevent overheating and a push switch to detect when the cable is connected and charging the vehicle. (3) The NACS T DC cable, which is similarly constructed with slight differences in the plug as it is designed for a different version of electric vehicle. The primary difference is that the plug in this item contains an LED that signals to the user that the cable is connected and charging. Similar to the above-described cables, this item is also unterminated at the opposite end. The manufacturing process for the subject cables occurs in Mexico. The bundled and insulated cable conductors are manufactured in the US and imported into Mexico in bulk. In Mexico, the cable is cut, stripped, and labelled. The various connector parts, which originate from both China and Mexico, are then assembled onto the ends of the cable to complete the assembly process. The cables are then tested and packaged for export. |
| Reason: (Country of Origin) The non-originating parts are classified outside of heading 8544, HTSUS, thus satisfying the tariff shift rule. As the cable also makes a shift, and the last place of production is Mexico. |
| Ruling Date: Feb. 2, 2024 |
N337714: The tariff classification of note pads from Vietnam
| HTS: 4820.10.2020, free, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Memorandum pads, letter pads and similar articles.” |
| Items: A folder containing several note pads. The grayboard folder is covered with botanical art print paper. When laid open, on the inside left cover is attached a notepad of 50 sheets of lined paper with the word “notes” across the top and a floral print around the border. Each sticky note is embellished with a printed motif, such as a mushroom or flower, while each of the two larger note pads is printed with a decorative border. An elastic band runs the length of the folder to hold it closed. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2024 |
N337689: Tariff classification of a thermal break assembly machine from Belgium
| HTS: 8463.10.0080, 4.4%, “Other machine tools for working metal or cermets, without removing material: Draw-benches for bars, tubes, profiles, wire or the like: Other.” |
| Item: The Aluroller EVO, a machine for producing thermal break assemblies of aluminum profiles. A thermal break assembly forms a continuous barrier between the inside and outside window frames that prevents conductive thermal energy loss. The subject machine performs three operations to create a thermal break assembly: knurling, insulator strip insertion, and rolling (crimping). During these operations, two aluminum extrusions are assembled with one or two plastic insulator strips. |
| Reason: The principal function of the machine is to work the metal extrusions by rolling or crimping them together to create a thermal break assembly. |
| Ruling Date: Feb. 2, 2024 |
N336874: The tariff classification of ceramic pavers from China
| HTS: (Water Absoprtion does not exceed .5%) 6907.21.1051, 9903.88.03, 10% + 25%, “Ceramic flags and paving, hearth or wall tiles…Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of a water absorption coefficient by weight not exceeding 0.5%: Unglazed: Other: Other.” (Water absorption exceeds .5% but not 10%) 6907.22.1051, 9903.88.03, 10% + 25%, “Ceramic flags and paving, hearth or wall tiles…Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of water absorption coefficient by weight exceeding 0.5 percent but not exceeding 10 percent: Unglazed: Other: Other.” (Water absorption greater than 10%) 6907.23.1051, 9903.88.03, 10% + 25%, “Ceramic flags and paving, hearth or wall tiles…Flags and paving, hearth or wall tiles, other than those of subheading 6907.30 and 6907.40: Of water absorption coefficient by weight exceeding 10 percent: Unglazed: Other: Other.” |
| Item: The EV Paver-2 comprises pieces of crushed ceramic tiles mixed with a binder and kaolin clay, shaped by molding, and fired to a temperature of at least 1200 degrees Celsius. It is not glazed, and is designed to pave outdoor walkways and roadways. |
| Reason: Laboratory analysis of the EV Paver-2 determined that it is made of ceramic. However, the lab was unable to ascertain the water absorption coefficient of the sample. |
| Ruling Date: Feb. 2, 2024 |
N334929: The tariff classification of polyester textured yarn from India
| HTS: 5402.33.6000, 8%,“Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polyesters: Multiple (folded) or cabled yarn.” |
| Item: A “Polyester Filament Yarn,” is a textured 100% polyester filament yarn. The yarn construction is a multiple ply with a decitex of 3000, a twist of 190 turns per meter, and 612 filaments. The yarn will be imported on cones and will be used in commercial settings to produce rugs and carpets. |
| Reason: The yarn is a multiple textured polyester multifilament yarn. |
| Ruling Date: Feb. 2, 2024 |
N334093: The tariff classification of Evaporated Milk from Peru
| HTS: 1901.91.9095, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: Evaporated Milk. The product is composed of skim milk, milk permeate, soy extract, corn maltodextrin, soy vegetable oil, buttermilk powder, milk, soy lecithin, mono and diglycerides of fatty acids (emulsifier), sodium phosphate (acidity regulator), salt, artificial milk flavor, carrageenan (stabilizer), annatto extract (color), and vitamins A and D. The product which is packed in cans holding a net weight of 12 fluid ounces will be imported into the United States for sale to wholesalers and supermarkets. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2024 |