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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N318732: The tariff classification of a polyester woven chenille upholstery fabric from China
| HTS: 5801.36.0020, 9.8%, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A printed fabric, constructed of chenille yarns, with a mosaic circular design. The fabric is of plain weave construction, is composed wholly of polyester non-textured filament yarns, and weighs 400 g/m2. The fabric has a coating applied to the reverse side of the fabric that is visible. The fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: The fabric contains chenille yarns on both sides of the fabric. |
| Ruling Date: April 23, 2021 |
N318781: The tariff classification of a cat hammock from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A “cat hammock” intended to be used as a comfortable place for a cat to curl up and rest. The body of the hammock, measuring 21 inches in length by 13 inches in width, is made up of 100 percent plush polyester woven fabric. Both ends of the body of the hammock are folded and sewn to form a channel in which a wooden dowel is inserted. Two white braided cords are attached to the ends of each dowel to hang the hammock from hooks inserted into a curved pine wooden frame. |
| Reason: The cat hammock is a composite good made from both a made up textile hammock of plush polyester woven fabric (heading 6307) and a wooden frame (heading 4421). The essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), HTSUS, the hammock will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: April 23, 2021 |
N318700: The country of origin of satellite TV receivers
| Origin: Taiwan |
| Item: Small television receivers designed to be connected a larger television satellite receiver with a DVR tuner, within a single home. The subject receivers are each comprised of a PCBA motherboard and other structural component parts to complete the product. The manufacturing operations of the motherboards (PCBA) are conducted in Taiwan through a Surface-Mount technology (SMT). Upon finishing manufacturing procedures in Taiwan, the functional motherboards can receive and process satellite signals. They are shipped to China for further assembly, where structural component parts are assembled onto the device |
| Reason: The motherboards (PCBA) that are manufactured in Taiwan impart the essence of these finished products. The complex SMT manufacturing production of the motherboard PCBA consists of placing and soldering of numerous individual components onto a bare PCB; thereby, creating a functional motherboard PCBA results in a substantial transformation of the components to produce motherboards of Taiwanese origin. Further, the assembly process performed in China does not substantially transform the motherboards into a new and different article of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: April 23, 2021 |
N318685: The country of origin of vehicles assembled in Mexico from Chinese components
| Origin: Mexico |
| Item: Off-road vehicles assembled in Mexico. Assembly operations include frame, engine and front and rear axle assembly; rear suspension assembly; assembly of main cable and middle functional parts of vehicle body; and installation of seat belts, top cab assembly, dashboard, upper panel, and headlight subassembly. |
| Reason: The assembly is sufficiently complex enough to constitute a substantial transformation and results in an article with a new name, character, and use, such that the country of origin is Mexico for purposes of the 301 Investigation against China. |
| Ruling Date: April 23, 2021 |
N318570: The tariff classification of unfinished hardwood molding from China
| HTS: 4418.99.9095, 3.2%, “Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A wooden molding constructed of solid oak. It is not edge-glued and is not coated with any material. The molding is used to join ceramic tile flooring with vinyl flooring. It has a U-shaped aluminum mounting track embedded into the bottom of the molding. The molding is packaged with fasteners. |
| Reason: The flooring transition is packaged with fasteners and is ready for installation as imported. As such, it is a recognizable wood product used in the construction of a building and therefore meets the terms of heading 4418. |
| Ruling Date: April 23, 2021 |
N318569: The tariff classification of unfinished hardwood moldings from China
| 4418.99.9095, 3.2%, “Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: Wooden moldings constructed of solid oak. They are not edge-glued and are not coated with any material. You indicated that these moldings are used to cover a seam or gap between two flooring surfaces. The moldings are pre-drilled with holes for installation and is packaged with metal fasteners. |
| Reason: The trim products are pre-drilled flooring transitions that are packaged with fasteners and are ready for installation as imported. As such, they are recognizable wood products used in the construction of a building and therefore meets the terms of heading 4418. |
| Ruling Date: April 23, 2021 |