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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N321173: The tariff classification of wood fruit drying crate components from Mexico
| HTS: 4409.10.0500, 3.2%, "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed." |
| Item: Shaped, solid, Ponderosa pine wood rails used in the manufacturing of fruit drying crates. The fruit drying crates are identified as “crates” but appear to be platforms constructed with very short, or no, side walls. The rails measure approximately 1 1/8” wide by 1 5/16” thick by 36” long and are continuously shaped on both ends with a rabbet, or step, cut. The rails function as a center support for the fruit drying crate. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2021 |
N321182: The tariff classification of a costume from Hong Kong, China and Vietnam
| 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 king costume consisting of an upper body garment referred to as a tunic, a coat, sash and a crown. The flimsy coat features a single ply faux fur collar with large visible loose overlock stitching, a raw unfinished full front opening with no means of closure, and faux fur hem bottom. The coat is constructed with long loose straight stitching. |
| Reason: The flimsy coat imparts the essential character. Although the coat exhibits some minor styling features, such as pieced sleeves, it is not well made. |
| Ruling Date: Sept. 2, 2021 |
N321186: The tariff classification of the “Peppa Pig Muddy Puddle Champion” game from China
| HTS: 9504.90.9080, free, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: “Peppa Pig Muddy Puddle Champion” game, which consists of one battery operated light-up electronic game unit, two plastic Peppa Pig toy doll figures, “Peppa and George,” and game instructions. The game is activated by a player pressing one of the “puddle buttons” that turns on the unit and automatically begins a game. The puddle buttons flash and change colors while music is played. Each player holds a doll figure and taps the illuminated buttons that match the color of their boots following the light-up color sequence. Players score a point each time they match the boots to the color lights. When the music stops, the game unit lights up a final sequence to indicate the winner of the game. A toggle switch on the unit allows the game to be played by either one or two players. The “Peppa Pig Muddy Puddle Champion” game is intended children ages 3 and up. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2021 |
N321193: The tariff classification of a costume from Hong Kong, China and Vietnam
| 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 "Fangs Out" costume consisting of a hooded pullover dress, a waist sash with a vampire fang design and pointed wrist cuffs which you refer to as fingerless gloves. The flimsy man-made textile dress features the front neck finished with large visible loose overlock stitching, the hood is attached at the back neck. The dress features long open cape sleeves with raw unfinished edges all around, the armholes are finished with large, visible, loose overlock stitches, the waist has narrow exposed elastic and the hem bottom is raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character. |
| Ruling Date: Sept. 2, 2021 |
N321284: The tariff classification of an insulated cooler backpack from China
| HTS: 4202.92.0807, 7%, "insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles." Secondary classification: 9903.88.03, 25%. |
| Item: An insulated cooler backpack constructed with an outer surface of 100% polyester. The backpack provides storage, protection, organization and portability to food or beverage during travel. It is also designed to maintain the temperature of food or beverages. The article has a main compartment that is lined with plastic sheeting. There is a layer of foam plastic between lining and the textile outer layer. The backpack features a zippered closure and two handles. The back of the pack also has two straps that allow the user to wear it over the shoulder on the back. The front exterior features one zippered pocket. The side has a mesh pocket. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2021 |
N320841: The tariff classification and country of origin of wood drawer components
| HTS: (1) 4409.29.9100, free, "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Other." (2) 4421.99.9780, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." (3) 4421.99.9780, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Origin: Vietnam |
| Item: Wood drawer components made from poplar (a non-coniferous wood) boards from China. The wood boards are surfaced on four sides (“S4S”). These S4S boards will be imported from China to Vietnam for further processing into wood drawer components. The boards may be (1) UV-coated or (2) unfinished. Some longer boards may also be (3) unfinished, edge-glued and finger-jointed |
| Reason: The profiling (radius-cut edge and groove) of the S4S boards in Vietnam converts the wood lumbers into wood panels continuously shaped throughout their lengths. This manufacturing process constitutes substantial transformation as the resulting products are no longer merely undedicated, multiuse materials; they are new and different articles with a distinctive name, character or use – continuously shaped wood panels for construction of wood drawers. |
| Ruling Date: Sept. 1, 2021 |
N320871: The tariff classification of footwear from China
| HTS: (1) 6404.19.3730, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; Footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For men." |
| HTS: (2) 6404.19.3760, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; Footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women" |
| Item: (1) A below-the-ankle, closed-toe/closed-heel, slip-on slipper (2) A women’s, below-the-ankle, slip-on Clog Slipper has a closed toe and an open heel |
| Reason: N/A |
| Ruling Date: Sept. 1, 2021 |
N320954: The tariff classification of footwear from China
| HTS: (1) 6402.99.3165, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women." |
| HTS: (2) 6404.19.7960, 90¢/pair + 37.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $3 but not over $6.50/pair: other: other: for women. Secondary classification: 9903.88.15, 7.5%. |
| Item: Ice cleats are worn over other footwear, that do not cover the ankle, and are designed to avoid sliding on slippery surfaces like snow and ice. There are no foxing or foxing-like bands. All items have rubber webbing that extends the full length of a shoe. (1) Three models have uppers of rubber plastics. (2) The other has an upper of textiles. |
| Reason: N/A |
| Ruling Date: Sept. 1, 2021 |